Exhibit 99.1
July 1, 2005



Defense Technology Systems, Inc.
275K Marcus Avenue
Hauppauge, NY 11788
Attn:    Mr. Philip Rauch

                           Re:      Statute of Limitations on Trade Debts
                                    -------------------------------------
Dear Mr. Rauch:

         You recently made inquiry to our office concerning the appropriate
statute of limitations on various trade payables that are on the books of your
Company. It is our understanding that these payables were incurred during the
years 2001 and prior and that many of them are either older than four years or
approaching four years in maturity. You have informed us that your accountants
have indicated that if these debts can no longer be enforced because they exceed
the statute of limitations in maturity, they can be eliminated from your
financial statements as trade debts. You have also informed us that these debts
were incurred by the Company through its office in New York and that you do not
have any purchase orders from these suppliers specifying which state laws would
govern the commencement of any action or which state has jurisdiction over the
commencement of any action being brought in a particular state other than New
York.

         Based upon the above facts, we have researched the laws of New York as
to the appropriate statute of limitations that would be applicable to these
trade debts. Although the general statute of limitations for contract claims for
breach of contract (which would normally apply to non-payment of trade debts) is
six years, ss.213 of the NY Civil Practice Laws & Rules provides that an action

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for breach of contract must be commenced within six years except as provided in
NY Uniform Commercial Code, Article 2. Under Article 2.725(1) of the Code, it is
specified that an action for breach of contract for the sale of goods
(commercial or consumer) must be commenced within four years of the accrual of
the cause of action which, in this case, would be from the initial invoice date
for the sale of the goods. Accordingly, based upon the information supplied to
us, we are of the legal opinion that the appropriate Statute of Limitations for
the Company's trade debts would be four years from the date of the initial
invoice. Furthermore, under New York law, if any creditor commences a legal
proceeding to collect a trade debt that is over four years old, the Company
would be able to raise the legal defense that the attempt to collect such debt
would be barred by the four year Statute of Limitations unless the Company has
reacknowledged such debt and started anew the Statute of Limitations. You have
assured my firm that the Company has not reacknowledged any such debts.
Accordingly, we are of the legal opinion that the four year Statute of
Limitations would be a defense to such lawsuit and that the likelihood of such
creditor prevailing in any such collection action would be remote.


                                  Very truly yours,

                                  WEXLER & BURKHART, LLP


                              By: /s/ Errol A. Burkhart
                                  ----------------------------------------------
                                  Errol A. Burkhart, Managing Partner

EAB:sn
1318-6