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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001162327-05-000062.txt : 20071218
<SEC-HEADER>0001162327-05-000062.hdr.sgml : 20071218
<ACCEPTANCE-DATETIME>20050627131615
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001162327-05-000062
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050627

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VIRTRA SYSTEMS INC
		CENTRAL INDEX KEY:			0001085243
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-AMUSEMENT & RECREATION SERVICES [7900]
		IRS NUMBER:				931207631
		STATE OF INCORPORATION:			TX
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		440 NORTH CENTER
		CITY:			ARLINGTON
		STATE:			TX
		ZIP:			76011
		BUSINESS PHONE:		8172650440

	MAIL ADDRESS:	
		STREET 1:		440 NORTH CENTER
		CITY:			ARLINGTON
		STATE:			TX
		ZIP:			76011

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GAMECOM INC
		DATE OF NAME CHANGE:	19991103
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<HEAD>
<TITLE>RAICE PAYKIN KRIEG &amp; SCHRADER LLP</TITLE>
<META NAME="author" CONTENT="David C. Thomas">
<META NAME="date" CONTENT="06/27/2005">
</HEAD>
<BODY style="font-size:10pt; color:#000000">
<P style="margin-top:0pt; margin-right:72pt; margin-bottom:0pt; width:540pt; font-family:Times New Roman; font-size:12pt" align=center><BR></P>
<P style="margin-top:0pt; margin-right:72pt; margin-bottom:0pt; width:540pt; font-family:Times New Roman; font-size:9pt" align=center><BR></P>
<P style="margin-top:0pt; margin-right:72pt; margin-bottom:0pt; width:540pt; font-family:Times New Roman; font-size:9pt" align=center><BR></P>
<P style="margin-top:0pt; margin-right:72pt; margin-bottom:6pt; width:540pt; font-family:Times New Roman; font-size:12pt"><BR></P>
<P style="margin-top:0pt; margin-right:72pt; margin-bottom:6pt; width:540pt; font-family:Times New Roman; font-size:12pt">June 27, 2005</P>
<P style="margin-top:0pt; margin-right:72pt; margin-bottom:6pt; width:540pt; font-family:Times New Roman; font-size:12pt"><BR></P>
<P style="margin-top:0pt; margin-right:72pt; margin-bottom:0pt; width:540pt; font-family:Times New Roman; font-size:12pt">Securities and Exchange Commission</P>
<P style="margin-top:0pt; margin-right:72pt; margin-bottom:0pt; width:540pt; font-family:Times New Roman; font-size:12pt">450 Fifth Street, N.W.</P>
<P style="margin-top:0pt; margin-right:72pt; margin-bottom:6pt; width:540pt; font-family:Times New Roman; font-size:12pt">Washington, D.C. 20549</P>
<P style="margin-top:0pt; margin-right:72pt; margin-bottom:6pt; width:540pt; font-family:Times New Roman; font-size:12pt">Attn: &nbsp;&nbsp;&nbsp;Rolaine Bancroft, Esq.</P>
<P style="margin-top:0pt; margin-right:72pt; margin-bottom:0pt; padding-left:144pt; text-indent:-144pt; width:396pt; font-family:Times New Roman; font-size:12pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re: &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;VirTra Systems, Inc. Amendment No. 4 to Registration Statement on Form SB-2 File No. 333-123890</P>
<P style="margin-top:0pt; margin-right:72pt; margin-bottom:6pt; width:540pt; font-family:Times New Roman; font-size:12pt">Gentlemen:</P>
<P style="margin-top:0pt; margin-right:72pt; margin-bottom:6pt; width:540pt; font-family:Times New Roman; font-size:12pt"><BR></P>
<P style="margin-top:0pt; margin-right:72pt; margin-bottom:6pt; width:540pt; font-family:Times New Roman; font-size:12pt">We ask that you make the above Registration Statement effect at 5:00 P.M. on Monday, June 27, 2005 or, if you receive this letter after that time, as soon as practicable. We confirm that we are aware of our obligations under the Securities Act of 1933. </P>
<P style="margin-top:0pt; margin-right:72pt; margin-bottom:6pt; width:540pt; font-family:Times New Roman; font-size:12pt">There is no underwriter participating in the distribution except in so far as the selling shareholder is deemed an underwriter, and accordingly there was no review by the NASD of underwriters' compensation. A preliminary prospectus was not distributed</P>
<P style="margin-top:0pt; margin-right:72pt; margin-bottom:6pt; width:540pt; font-family:Times New Roman; font-size:12pt">We acknowledge that:</P>
<P style="margin-top:0pt; margin-right:72pt; margin-bottom:0pt; padding-left:205.65pt; text-indent:-18pt; width:334.35pt; font-family:Symbol; font-size:12pt">&#183; &nbsp;&nbsp;&nbsp;&nbsp;<FONT FACE="Times New Roman">the staff&#146;s declaring the filing effective does not foreclose the Commission from taking any action with respect to the filing; </FONT></P>
<P style="margin-top:0pt; margin-right:72pt; margin-bottom:0pt; width:540pt; font-family:Times New Roman"><BR></P>
<P style="margin-top:0pt; margin-right:72pt; margin-bottom:0pt; padding-left:205.65pt; text-indent:-18pt; width:334.35pt; font-family:Symbol; font-size:12pt">&#183; &nbsp;&nbsp;&nbsp;&nbsp;<FONT FACE="Times New Roman">the staff&#146;s declaring the filing effective does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and</FONT></P>
<P style="margin-top:0pt; margin-right:72pt; margin-bottom:0pt; width:540pt; font-family:Times New Roman; font-size:12pt">&nbsp;</P>
<P style="margin-top:0pt; margin-right:72pt; margin-bottom:0pt; padding-left:205.65pt; text-indent:-18pt; width:334.35pt; font-family:Symbol; font-size:12pt">&#183; &nbsp;&nbsp;&nbsp;&nbsp;<FONT FACE="Times New Roman">The company may not assert the staff&#146;s declaring the filing effective as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. </FONT></P>
<P style="margin-top:0pt; margin-right:72pt; margin-bottom:6pt; width:540pt; font-family:Times New Roman; font-size:12pt">.</P>
<P style="margin-top:0pt; margin-right:72pt; margin-bottom:6pt; width:540pt; font-family:Times New Roman; font-size:12pt">Very truly yours,</P>
<P style="margin-top:0pt; margin-right:72pt; margin-bottom:6pt; width:540pt; font-family:Times New Roman; font-size:12pt">VirTra Systems, Inc.</P>
<P style="margin-top:0pt; margin-right:72pt; margin-bottom:6pt; width:540pt; font-family:Times New Roman; font-size:12pt"><BR></P>
<P style="margin-top:0pt; margin-right:72pt; margin-bottom:0pt; width:540pt; font-family:Times New Roman; font-size:12pt">By: &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>/s/ L. Kelly Jones&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></P>
<P style="margin-top:0pt; margin-right:72pt; margin-bottom:6pt; width:540pt; font-family:Times New Roman; font-size:12pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;L. Kelly Jones, Chief Executive Officer</P>
<P style="margin-top:0pt; margin-right:72pt; margin-bottom:0pt; width:540pt; font-family:Times New Roman; font-size:9pt" align=center><BR></P>
<P style="margin-top:0pt; margin-right:72pt; margin-bottom:0pt; width:540pt; font-family:Times New Roman; font-size:9pt" align=center><BR>
<BR></P>
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