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8-K/A - CURRENT REPORT AMENDMENT - VIEW SYSTEMS INCvsym_8ka.htm
Robert L. White & Associates, Inc.
__________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
1000 Ohio Pike, Suite 5
Phone (513) 943-1040
Cincinnati, Ohio 45245
Fax (513) 943-7760
 
May 18, 2012


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 Amendment No. 1, Item 4.01 (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 the Report.



                                                  /s/ Robert L. White & Associates, Inc.