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                           May 29, 2020

       Robert D. Ferris
       Chief Executive Officer
       VirTra, Inc
       7970 S. Kyrene Rd.
       Tempe, AZ 85284

                                                        Re: VirTra, Inc
                                                            Registration
Statement on Form S-3
                                                            Filed May 22, 2020
                                                            File No. 333-238624

       Dear Mr. Ferris:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact
Katherine Bagley at (202) 551-2545 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Trade & Services
       cc:                                              Craig D. Linder, Esq.