VALCOM, INC.
                            920 S. COMMERCE STREET
                              LAS VEGAS, NV 89106


                                              August 21, 2006


VIA ELECTRONIC SUBMISSION

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

             Re:    Valcom, Inc. (the "Company")
                    Registration Statement on Form SB-2
                    Filed April 13, 2005

             File No. 333-119062

Ladies and Gentlemen:

       We   previously   filed  the  above-referenced  Form  SB-2  registration
statement and hereby request  that  such registration statement be withdrawn at
your earliest convenience.  No securities were offered or sold pursuant to this
registration statement.  We request this  withdrawal  because  the  Company has
elected  not  to pursue the registration of the securities included therein  at
this time.  Please apply the Company's filing fee to its account with the SEC.

       If you have  any  questions  concerning this matter, please contact Eric
Pinero at (212) 930-9700.

       Thank you for your assistance in this matter.


                                        VALCOM, INC.

                                        By:  /s/ Vince Vellardita
					     --------------------
                                                 Vince Vellardita
					  Chief Executive Officer