Attached files
| file | filename |
|---|---|
| 8-K/A - VIEW SYSTEMS INC | f2011118form8knewauditoranda.htm |
Larry O'Donnell, CPA, P.C.
Telephone (303) 745-4545 2228 South Fraser Street
Fax (303) 369-9384 Unit I
Email larryodonnellcpa@comcast.net Aurora, Colorado 80014
www.larryodonnellcpa.com
January 18, 2011
SECURITIES AND EXCHANGE COMMISSION
Division of Corporation Finance
100 F Street, N.E., Mail Stop 7010
Washington, D.C. 20549
Re:
View Systems, Inc. (the “Company”)
Form 8-K Item 4.01 filed January 7, 2011 (the “Report”)
Gentlemen:
We have reviewed the above referenced Report filed by the Company. We do not disagree with the statements made by the Company in the Report and authorize the Company to file a copy of this letter as an exhibit to an amended Form 8-K.
/s/ Larry O’Donnell, CPA, PC