SecProbe.io

CORRESP
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VIRTRA,
INC.

295 E. Corporate Place

Chandler,
AZ 85225

(480)
968-1488

December
23, 2024

Office
of Manufacturing

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. 333-283846

To
Whom it May Concern:

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 December
26, 2024, 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/
    John F. Givens II

    Name:
    John
    F. Givens II

    Title:
    Chief
    Executive Officer