EXHIBIT  99.2
                           CERTIFICATIONS PURSUANT TO
                         RULES 13A-14 AND 15D-14 OF THE
                  SECURITIES EXCHANGE ACT OF 1934, AS AMENDED,
                             AS ADOPTED PURSUANT TO
                  SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002


     In  connection   with   of   the   Quarterly  Report  of  ValCom,  Inc., a
Delaware  corporation  (the  "Company"),  on  Form 10-QSB for the period ending
June 30, 2005,   as   filed  with the Securities and Exchange Commission on the
date hereof (the  "Report"),   I,   Sandy  Markham ,  the  Company's  Secretary
and principal accounting  officer  (the "Officer"),  certify,  pursuant to Rule
13a-14  or 15d-14 of  the  Securities  Exchange  Act  of  1934,   as   amended,
that:

(1) The Officer has reviewed the Report.

(2) Based  on  the  Officer's knowledge, the Report does not contain any untrue
statement of a material fact or omit to state a material fact necessary to make
the statements made,  in light of the circumstances under which such statements
were made, not misleading with respect to the period covered by the Report.

(3)  Based on the Officer's  knowledge,  the  financial  statements  and  other
financial  information  included  in  the Report fairly present in all material
respects the Company's financial condition and results of operations as of, and
for, the periods presented in the Report.

(4) The Officer and the other certifying officer:

(a)  Are responsible  for establishing and maintaining "disclosure controls and
procedures,"  as  that  term  is  defined   by   the   Securities  and Exchange
Commission,  for  the  Company.

(b)   Have   designed   such  disclosure  controls  and  procedures  to  ensure
that material  information   relating   to   the   Company   is  made  known to
them,  particularly   during  the  period  in  which  the  periodic  Report  is
being prepared.

(c)  Have  evaluated  the  effectiveness  of  the Company's disclosure controls
and procedures  within  90  days  prior  to  the  filing  date  of  the Report.

(d)  Have  presented  in the Report their conclusions  about  the effectiveness
of the disclosure controls and procedures based on the required  evaluation  as
of  that  date.

(5)  The  Officer  and  the  other  certifying  officer  have  disclosed to the
Company's auditors  and  audit  committee of the board of directors (or persons
fulfilling the  equivalent  function):

(a)  All significant  deficiencies  in  the  design  or  operation  of internal
controls,   as   that   term   is  defined  by  the  Securities  and   Exchange
Commission,  which  could adversely  affect  the  Company's  ability to record,
process, and summarize  and report financial data and have identified  for  the
Company's  auditors  any material weaknesses in internal controls; and

(b)   Any   fraud,   whether   or   not  material,  that involves management or
other  employees   who   have a significant  role  in  the  Company's  internal
controls.

(6)  The  Officer  and the  other  certifying  officer  have  indicated  in the
Report whether  or  not there were significant changes in internal controls  or
in  other  factors that could significantly affect internal controls subsequent
to the date  of  their evaluation, including any corrective actions with regard
to significant deficiencies  and  material  weaknesses.

Dated:  August 15,2005
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                         By:     /s/ Sandy Markham
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                                 Sandy Markham
                             	 Secretary and Principal Accounting Officer