8-K

                                 UNITED STATES
                      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) AUGUST 5, 2008


                                 VALCOM, INC.
	     ------------------------------------------------------
             (Exact name of registrant as specified in its charter)


       Delaware                 000-28416                    58-1700840
    ---------------	  ------------------------	-------------------
    (State or other       (Commission File Number)         (IRS Employer
    jurisdiction of              	                Identification No.)
     incorporation)


              2113A Gulf Boulevard, Indian Rocks Beach, FL 33785
	      ---------------------------------------------------
              (Address of Principal executive offices) (Zip Code)


                                (727) 953-9778
			-------------------------------
                        (Registrant's telephone number)


              2525 North Naomi Street, Burbank, California 91504
	   ----------------------------------------------------------
           (Former address of principal executive offices) (zip code)

                                  Copies to:
                            Darrin M. Ocasio, Esq.
                      Sichenzia Ross Friedman Ference LLP
                            61 Broadway, 32nd Floor
                           New York, New York 10006
                             Phone: (212) 930-9700
                              Fax: (212) 930-9725

Check  the  appropriate  box  below  if  the  Form  8-K  filing  is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):


[ ] Written communications pursuant to Rule 425 under the  Securities  Act (17
    CFR 230.425)
[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
    240.14a-12)
[ ] Pre-commencement   communications  pursuant  to  Rule  14d-2(b)  under the
    Exchange Act (17 CFR 240.14d-2(b))
[ ] Pre-commencement  communications  pursuant  to  Rule  13e-4(c)  under  the
    Exchange Act (17 CFR 240.13e-4(c))






ITEM 1.03. BANKRUPTCY OR RECEIVERSHIP.

        On  August  5, 2008, the United States Bankruptcy Court for the Central
District of California  entered  an  Order  Confirming  Second  Amended Plan of
Reorganization under Chapter 11 of the Bankruptcy Code (the "Plan")  of Valcom,
Inc.  (the  "Company").   The  Plan  classifies  claims and interest in various
Classes according to their right to priority of payments  as  provided  in  the
United  States Bankruptcy Code, 11 U.S.C.{section} 101 et seq. (the "Bankruptcy
Code").  The Plan provides that upon payment of all obligations pursuant to the
Plan, the Company shall be discharged of liability for payment of debts, claims
and liabilities  incurred  before  confirmation  of  the  Plan,  to  the extent
specified in {section}1141 of the Bankruptcy Code.

      The  Plan  provides  for  the  treatment  of each Class, and for the cash
payments that each Class of creditors will receive (and for the existing equity
interests and rights that equity security holders  will retain) under the Plan.
The effective date of the Plan is contemplated to be  on  or  about  August 15,
2008 (the "Effective Date").

        The Company plans to fund the Plan through cash on hand and accumulated
by the Effective  Date  to pay off the allowed Priority Unsecured Tax claims of
potentially $191,164.05, and the first month's payment of approximately $17,000
plus interest to its non-priority unsecured creditors.  The Company has on hand
approximately  $170,000  and  estimates  that  it  will  have  almost  $300,000
available for disbursement on the Effective Date.

      The Company has entered  into  numerous  contracts  in  order to assure a
steady rate of business-generated cash flow and funding of the  Company through
the  full  and  complete  consummation  of the Plan.  The Company has  obtained
contracts with Shop Television Network worth  $40,000  per  month, film library
sales  of  its  A.J.  Time  Travelers  properties  with  Porchlight Productions
expected  to  bring  in  $450,000  in  August  2008,  and  its World  Wrestling
Legends/Hot  Dish,  PCH,  and  the  Platters  properties,  worth $900,000.   In
addition,  the  Company  has secured another $272,000 in contracts,  which  are
expected to generate revenues prior to the Effective Date.

      On the Effective Date,  unexpired leases and executory contracts shall be
assumed as obligations of the reorganized  Company.   The  Order  of  the Court
approving the Plan constitutes an order approving the assumption of each  lease
and contract.

      Within  120  days  of  the  entry  of  the order confirming the Plan, the
Company will file a status report with the Court  explaining  what progress has
been made toward consummation of the confirmed Plan.  The status  report  shall
be served on the United States Trustee, the twenty largest unsecured creditors,
and  those parties who have requested notice.  Further status reports shall  be
filed  every  120  days and served on the same entities until the Plan is fully
consummated.

      The Company is authorized to issue 250 million shares of common stock and
25 million shares of  preferred stock.  The Company currently has approximately
12,000,000 shares issued  and  outstanding.   All  persons  or entities holding
preferred  or  common  stock  in  the  Company are referred to in the  Plan  as
"Interest Holders".  The pre-existing pre-petition  equity  ownership interests
and  rights  of  all Interest Holders will be left intact and unimpaired.   The
Company, pursuant  to  the  terms of the Plan, is contemplating the issuance of
approximately 38,000,000 shares  of  common stock to insiders who are also debt
holders of the Company who have the pre-petition, pre-existing right to receive
equity for debt.  Of the total amount  of  common  shares  contemplated  to  be
issued,  a  majority  of  the common shares are to be issued to insiders of the
Company.




ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS

(A)  FINANCIAL STATEMENTS OF BUSINESSES ACQUIRED.

      Not applicable.

(B)   PRO FORMA FINANCIAL INFORMATION.

      Not applicable.

(C)   SHELL COMPANY TRANSACTIONS.

      Not applicable.

(D) EXHIBITS


EXHIBIT   DESCRIPTION
NUMBER
- -------	  -----------
2.1       Valcom, Inc.'s Second Amended Plan of Reorganization

99.1      Order Confirming Second Amended Plan of Reorganization under Chapter
	  11 of the Bankruptcy Code, entered August 5, 2008.


                                  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 hereunto duly authorized.



                     		VALCOM, INC.


Date: August 13, 2008		By:/s/ Vince Vellardita
				   ----------------------
                           	Vince Vellardita, Chief Executive Officer

EX-1

Exhibit 2.1

This page is to serve as a cover page to the attached document 2.1,
Valcom, Inc.'s Second Amended Plan of Reorganization.

EX-2

Exhibit 99.1

This page is to serve as a cover page to the attached document 99.1,
Order Confirming Second Amended Plan of Reorganization under Chapter
11 of the Bankruptcy Code, entered August 5, 2008.