SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON, D.C. 20549

                                    FORM 8-K
                                 CURRENT REPORT

                       Pursuant to Section 13 or 15(d) of
                       the Securities Exchange Act of 1934

        DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED)
                                FEBRUARY 1, 2005

                                  VALCOM, INC.

             (Exact name of registrant as specified in its charter)

                                    DELAWARE
                 (State or other jurisdiction of incorporation)

      000-28416                                         58-1700840
- -----------------------                        -------------------------------
(Commission  File Number)                      (IRS Employer Identification No.)



                41 NORTH MOJAVE ROAD, LAS VEGAS, NEVADA 89101-4812
                ------------------------------------------------
               (Address of principal executive offices) (Zip Code)

        Registrant's telephone number, including area code: 702-385-9000




ITEM  4.01.  CHANGES  IN  REGISTRANT'S  CERTIFYING  ACCOUNTANT

On  February 1, 2005, the Registrant engaged Armando C. Ibarra, Certified Public
Accountants,  as  the  Registrant's  independent  accountants  to  report on the
Company's  consolidated  balance sheet as of September 30, 2004, and the related
consolidated  statements  of income, stockholders' equity and cash flows for the
year  then  ended. The  decision to appoint Armando C. Ibarra, Certified Public
Accountants  was  approved  by  the  Registrant's  Board  of  Directors.

The  Registrant auditors, Kabani  &  Company, Inc.  PA  (herein  after "KC")
resigned effective February 1, 2005.  KC served as the Registrant's independent
auditors'  for  the Registrant's fiscal years ended September 30, 2003 and 2002,
as  well  through  the  date  of  its dismissal. KC's report on the Registrant's
consolidated financial statements for the registrant's fiscal year September 30,
2003  and September 30, 2002 (the "Reports") does not contain an adverse opinion
or  disclaimer  of  opinion and was not qualified or modified as to uncertainty,
audit  scope  or  accounting  principles, however, it was modified to include an
explanatory  paragraph  wherein  they  expressed  substantial  doubt  about  the
Registrant's  ability  to  continue  as  a  going  concern.

During  the  Registrant's  association  with  KC  as  Registrant's  independent
accountants until KC's resignation, there were no disagreements with KC within
the meaning  of item 304 of regulation S-B or any matter of accounting
principles or practices,  financial  disclosure,  or  auditing  scope  or
procedure,  which disagreements if not resolved to KC's satisfaction, would
have caused KC to make reference  to  the  subject  matter  of the
disagreements in connection with its reports.

During  the Registrant's two most recent fiscal years and any subsequent interim
period  prior to the engagement of Armando C. Ibarra, neither the Registrant nor
anyone  on  the  Registrant's  behalf consulted with Armando C. Ibarra regarding
either  (i) the application of accounting principles to a specified transaction,
either  contemplated  or  proposed,  or  the type of audit opinion that might be
rendered  on  the  Registrant's financial statements or (ii) any matter that was
either  the  subject  of  a  "disagreement"  or  a  "reportable  event."

The  Registrant  has  requested KC to review the disclosure contained herein and
has  provided  KC  the  opportunity  to  furnish  the  Registrant  with a letter
addressed to the Commission containing any new information, clarification of the
Registrant's  expression  of  KC  's views, or the respects in which KC does not
agree  with  the  statements  contained  herein.  KC has reviewed the disclosure
contained  herein  and  has provided to the Registrant a letter addressed to the
Securities  and  Exchange Commission stating that it has reviewed the disclosure
provided  in  this  Current  Report  and  has  no disagreement with the relevant
portions  of  this disclosure, pursuant to the requirements of Item 304(a)(3) of
Regulation  S-B.  A  copy  of such letter is filed as Exhibit 16 to this Current
Report  on  Form  8-K.

ITEM  9.01.  FINANCIAL  STATEMENTS  AND  EXHIBITS

Exhibit  16  Letter  from  Kabani  &  Company,  Inc.

				SIGNATURES

Pursuant  to  the  requirements  of  the  Securities  Exchange  Act of 1934, the
Registrant  has  duly  caused  this  report  to  be  signed on its behalf by the
undersigned  thereunto  duly  authorized.


Dated:  Febuary 2,  2005
ValCom,  Inc.                                    ValCom,  Inc.

                                               By:  /s/  Vince  Vellardita
                                               ---------------------------
                                                  Vince  Vellardita



EXHIBIT  16




Office  of  the  Chief  Accountant
SECPS  Letter  File
Securities  and  Exchange  Commission
Mail  Stop  9-5
405  Fifth  Street,  N.W.
Washington,  D.C.  20549

RE:  VALCOM,  INC.
FILE  REF.  NO.  000-28416

Dear  Sirs/Madams:

We  have  read the statements that we understand ValCom, Inc. will include under
Item  4.01  of  the  Form  8-K  report  it will file regarding the recent change
of auditors.  We  agree  with  such  statements made regarding our firm. We have
no basis  to  agree  or  disagree  with  other  statements  made  under  Item
4.01.

Very  truly  yours,


Kabani  &  Company, Inc.
Certified  Public  Accountants