SecProbe.io

CORRESP
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VIRTRA,
INC.

7970 S. Kyrene Rd.

Tempe,
AZ 85284

(480)
968-1488

May
29, 2020

Ms.
Katherine Bagley

Office
of Trade & Services

Division
of Corporation Finance

Securities and Exchange Commission

100
F Street, N.E.

Washington,
DC 20549

    RE:
    VirTra,
    Inc. (the “Company”)

    Registration
    Statement on Form S-3

    File
    No. 333-238624

Dear
Ms. Bagley:

The
Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of the effectiveness
of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:00 p.m. on June
2, 2020, or as soon thereafter as practicable.

The
Company hereby acknowledges that:

    ●
    Should
    the Securities and Exchange Commission (the “Commission”) or the Staff, acting pursuant to delegated authority,
    declare the Registration Statement effective, the Commission is not foreclosed from taking any action with respect to the
    Registration Statement;

    ●
    The
    action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective,
    does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration
    Statement; and

    ●
    The
    Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the
    Commission or any person under the federal securities laws of the United States.

Very
truly yours,

VIRTRA,
INC.

    By:
    /s/
    Robert D. Ferris

    Name:
    Robert
    D. Ferris

    Title:
    Chief
    Executive Officer