UNITED STATES
                    SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                 FORM 12b-25

			 SEC File Number 0-28416

                          NOTIFICATION OF LATE FILING
                                   Form 10-QSB
                      For Period Ended: December 31, 2004

                 [ ]     Transition Report on Form 10-K
                 [ ]     Transition Report on Form 20-F
                 [ ]     Transition Report on Form 11-K
                 [X]     Transition Report on Form 10-Q
                 [ ]     Transition Report on Form N-SAR
                 For the Transition Period Ended; December 31, 2004___

     Nothing in the form shall be construed to imply that the Commission
has verified any information contained herein.
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      If the notification relates to a portion of the filing checked above,
             identify the Item(s) to which the notification relates:
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PART I - REGISTRANT INFORMATION

                               ValCom, Inc.
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                          (Full Name of Registrant)

                                ValCom, Inc.
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                          (Former Name if Applicable)

                            41 North Mojave Road
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          (Address of Principal Executive Office Street and Number)

                         Las Vegas, Nevada 89101
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                         (City, State and Zip Code)

PART II - RULES 12b-25(b) and (c)

If the subject report could not be filed without  unreasonable effort or
expense and the registrant seeks relief pursuant to Rule 12b-25(b),
the following should be completed. (Check appropriate box)

 X       (a)   The reasons described in reasonable detail in Part III of this
- - ---          form could not be eliminated without unreasonable effort or
                 expense;

 X       (b)   The subject annual report, semi-annual report, transition
- - ---          report on Form 10-K, Form 20-F, 11-K, Form N-SAR, or
               portion thereof, will be filed on or before the fifteenth
               calendar day following the prescribed due date; or the
               subject quarterly report of transition report on Form 10-Q,
               or portion thereof will be filed on or before the fifth
               calendar day following the prescribed due date; and

 __      (c)   The accountant's statement or other exhibit required by Rule
               12b-25(c) has been attached if applicable.


PART III - NARRATIVE
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State below in  reasonable  detail the reasons  why the Form 10-K,  11-K,
10-Q, N-SAR, or the transition report or portion thereof,  could not be
filed with the prescribed time period. (Attach Extra Sheets if Needed)

DUE TO CHANGE IN ACCOUNTANTS AND FINALIZING
REGISTRANT'S FINANCIAL STATEMENTS.
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PART IV - OTHER INFORMATION
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(1)    Name and telephone number of person to contact in regard to this
       notification

            Vince Vellardita          661                   257-8000
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                  (Name)            (Area Code)        (Telephone Number)

(2)     Have all other periodic reports required under Section 13 or 15(d) of
        the Securities Exchange Act of 1934 or Section 30 of the Investment
        Company Act of 1940 during the preceding 12 months or for such
        shorter period that the registrant was required to file such reports
        been filed?  If answer is no identify report(s).
        XX Yes   __ No

(3)     Is it anticipated that any significant change in results of operations
        from the corresponding period for the last fiscal year will be
        reflected by the earnings statements to be included in the subject
        report or portion thereof?       Yes   X  No
                                      ---      ---

        If so, attach an explanation of the anticipated change, both
        narratively and quantitatively, and, if appropriate, state the reasons
         why a reasonable estimate of the results cannot be made.


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                               ValCom, Inc.
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                  (Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.


Date  February 15, 2004    By   /s/  Vince Vellardita
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                                     President