DURHAM DURHAM JONES & PINEGAR, P.C. ------- 111 East Broadway, Suite 900 JONES & P O Box 4050 ------- Salt Lake City, Utah 84110 PINEGAR 801.415.3000 ------------- 801.415.3500 Fax www.djplaw.com May 1, 2007 Board of Directors CirTran Corporation 4125...Cirtran Corp • May 4th, 2007 • Printed circuit boards
We have assisted CirTran Corporation, a Nevada corporation (the "Company"), in the preparation of the Registration Statement on Form S-8 (the "Registration Statement") filed with the Securities and Exchange Commission (the "Commission") under the Securities Act of 1933, as amended (the "Securities Act"), relating to the registration of 50,000,000 shares of the Company's common stock (the "Shares") to be issued and sold by Company's 2006 Stock Plan (the "Plan").
