August 4, 2011
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
We have read Item 4.01, and are in agreement with the statements as they related to our firm being made by Law Enforcement Associates Corporation in Item 4.01 of its Form 8-K dated August 4, 2011, captioned Changes in Registrants Certifying Accountant. We have no basis to agree or disagree with the other statements contained therein.
/s/ Frost, PLLC
425 West Capitol Avenue, Suite 3300 | Little Rock, Arkansas 72201 | 501.376.9241 | frostpllc.com
1200 East Joyce Boulevard, Suite 301 | Fayetteville, Arkansas 72703 | 479.695.4300
3605 Glenwood Avenue, Suite 370 | Raleigh, North Carolina 27612 | 919.782.8410
FROST, PLLC is an independent firm associated with Moore Stephens.