-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 W2dsmkeeU7uA4P77byJm8aTsg+aUi1TKgkWvrr7bQi2HSiUgaWWhqUTdeTCSEajy
 gOfFfP2avI86nfNJfL5PdQ==

<SEC-DOCUMENT>0000000000-10-018219.txt : 20100518
<SEC-HEADER>0000000000-10-018219.hdr.sgml : 20100518
<ACCEPTANCE-DATETIME>20100402152540
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-10-018219
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100402

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VALCOM, INC
		CENTRAL INDEX KEY:			0001013453
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-ALLIED TO MOTION PICTURE PRODUCTION [7819]
		IRS NUMBER:				581700840
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		2113A GULF BOULEVARD
		CITY:			INDIAN ROCKS BEACH
		STATE:			FL
		ZIP:			33785
		BUSINESS PHONE:		727-953-9778

	MAIL ADDRESS:	
		STREET 1:		2113A GULF BOULEVARD
		CITY:			INDIAN ROCKS BEACH
		STATE:			FL
		ZIP:			33785

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VALCOM INC
		DATE OF NAME CHANGE:	20040816

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VALCOM  INC
		DATE OF NAME CHANGE:	20030213

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SBI COMMUNICATIONS INC
		DATE OF NAME CHANGE:	20030204
PUBLIC REFERENCE ACCESSION NUMBER:		0001227528-10-000037
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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