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 21, 2009

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


           DELAWARE                   000-28416                58-1700840
 ------------------------------  ----------------------	   ------------------
(STATE OR OTHER JURISDICTION    (COMMISSION FILE NUMBER)  (I.R.S. EMPLOYER
OF INCORPORATIONOR ORGANIZATION)			  (IDENTIFICATION NO.)



              2113A GULF BOULEVARD, INDIAN ROCKS BEACH, FL 33785
	      ---------------------------------------------------
             (Address of principal executive offices and zip code)


                                (727) 953-9778
	      --------------------------------------------------
             (Registrant's telephone number, including area code)


                                  Copies to:

                            Darrin M. Ocasio, Esq.

                      Sichenzia Ross Friedman Ference LLP

                           61 Broadway, 32 nd 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:

[ ]  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  4.02  NON  RELIANCE  ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS OR RELATED
AUDIT REPORT OR COMPLETED INTERIM REVIEW.

On August 21, 2009, the management  of  Valcom,  Inc. (the "Company") concluded
that its financial statements for the fiscal quarter ended June 30, 2009, which
are included in its Form 10-Q for the  quarter ended June 30,  2009,  were  not
properly reviewed by Seale and Beers, CPAs ("Seale and Beers"),  the  Company's
independent  registered  public  accounting  firm  and , as a result, cannot be
relied upon.

Management of the Company intends to file an amended Quarterly Report  on  Form
10-Q/A, which will be reviewed by Seale and Beers.

Management has apprised  the  Company's  Board and has discussed the matters in
this Report with its independent auditors.








                                  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.

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




Date: August 27, 2009