VIRTRA, INC.
7970 S. Kyrene Rd.
Tempe, AZ 85284
(480) 968-1488
January 8, 2018
Justin Dobbie
Legal Branch Chief, Office of Transportation and Leisure
Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
| Re: | VirTra, Inc. |
| Offering Statement on Form 1-A | |
| Filed September 11, 2017 | |
| File No. 024-10739 |
Acceleration Request
Requested Date: Wednesday, January 10, 2018
Requested Time: 12:00 PM Eastern Time
Dear Mr. Dobbie:
VirTra, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to declare the above-captioned Offering Statement on Form 1-A qualified at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable.
The Company hereby authorizes Craig D. Linder, who is an attorney with the Company’s outside legal counsel, Legal & Compliance, LLC, to orally modify or withdraw this request for acceleration.
The Company hereby acknowledges that:
| ● | should the Commission or the staff of the Commission, acting pursuant to delegated authority, declare the filing qualified, it does not foreclose the Commission from taking any action with respect to the filing; | |
| ● | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing qualified, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and | |
| ● | the Company may not assert the staff comments and the declaration of qualification as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Justin Dobbie
Securities and Exchange Commission
January 8, 2018
Page 2
The Company also agrees that it will only sell shares of its common stock pursuant to the subject Offering Statement in states where the offering is registered or where there is an applicable exemption from the applicable state’s securities law available.
The Company requests that it be notified of such qualification by a telephone call to Craig D. Linder at (561) 514-0936 or email to him at: clinder@legalandcompliance.com.
| VIRTRA, INC. | ||
| By: | /s/ Robert D. Ferris | |
| Robert D. Ferris | ||
| Chief Executive Officer | ||