EXHIBIT A


   HANSEN, BARNETT & MAXWELL
  A Professional Corporation
 CERTIFIED PUBLIC ACCOUNTANTS

                                                          (801) 532-2200
      Member of AICPA Division of Firms                Fax (801) 532-7944
            SEC Practice Section                    5 Triad Center, Suite 750
  Member of Summit International Associates      Salt Lake City, Utah 84180-1128



May 15, 2002



To the Board of Directors and Stockholders
CirTran Corporation

         The Company  will not be able to file its Form 10-QSB on May 15,  2002.
Because the Company  hired a new auditing  firm on March 12, 2002,  the start of
the  Company's  annual audit and the  completion of annual  reporting  have been
delayed. The audit has now been completed and the Form 10-KSB for 2001 should be
filed within the next few days. Because the annual audit was not completed,  the
Company  could not finalize its first  quarter  2002  financials.  It is however
anticipated  that both the Form 10-KSB and the Form 10-QSB for the quarter ended
March 31,  2002 will be filed  within  the 5 calendar  days of the May 15,  2002
deadline.



                                          HANSEN, BARNETT & MAXWELL