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8-K - IMAGEWARE SYSTEMS INCform8k-07062011_100707.htm

MARCUM

STONEFIELD

ACCOUNTANTS - ADVISORS


July 6, 2011



Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561


Ladies and Gentlemen:


We have read Item 4.01 of Form 8-K dated July 5, 2011, of Imageware Systems, Inc. and are in agreement with the statements contained in the paragraphs 2-4 on page 1 therein.


We have no basis to agree or disagree with other statements of the registrant contained therein.



Very truly yours,


Marcum LLP


/s/ Steve Rapattoni

Steve Rapattoni, CPA

Partner


SR:rs





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