Exhibit 16.1



April 8, 2002

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

Re:      CirTran Corporation
         File No. 0-26059

Dear Sir or Madam:

We have read Item 4 of the Form 8-K of CirTran  Corporation dated March 14, 2002
and agree with the statements  concerning our Firm contained therein,  except we
are not in a position to agree or disagree  with the Company's  statements  that
the change was  recommended by management and approved by the board of directors
or its  statements  regarding  its past and  current  relationship  with  Hansen
Barnett & Maxwell.

In accordance  with  Regulation  S-B Item  304(a)(1)(iv)(B),  Grant Thornton LLP
issued a letter to the Company dated  September 15, 2001,  informing the Company
that Grant Thornton LLP believed that material  weaknesses  existed with respect
to the  Company's  segregation  of  duties,  the  pervasive  use  of  "suspense"
accounts,  inventory  pricing and  obsolescence,  failure to record interest and
depreciation   expense,  and  to  accrue  penalties  on  past  due  payroll  tax
liabilities.  These  weaknesses  resulted in significant  audit  adjustments and
delayed the timely preparation of financial statements.  After discussion of the
above items, management accepted our recommended adjustments.

Very truly yours,



/s/Grant Thornton LLP