-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, ExUK15hQv0VoCRJfFIFBFWG2d0WQDLCdbDSHKyLIKs5i9UOM75zKq8BJ/Y2HNF5D TfpUCsnVgnHkPCrKu0jsWg== 0001227528-10-000025.txt : 20100204 0001227528-10-000025.hdr.sgml : 20100204 20100204114639 ACCESSION NUMBER: 0001227528-10-000025 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20100203 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20100204 DATE AS OF CHANGE: 20100204 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VALCOM, INC CENTRAL INDEX KEY: 0001013453 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-ALLIED TO MOTION PICTURE PRODUCTION [7819] IRS NUMBER: 581700840 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-28416 FILM NUMBER: 10573117 BUSINESS ADDRESS: STREET 1: 2113A GULF BOULEVARD CITY: INDIAN ROCKS BEACH STATE: FL ZIP: 33785 BUSINESS PHONE: 727-953-9778 MAIL ADDRESS: STREET 1: 2113A GULF BOULEVARD CITY: INDIAN ROCKS BEACH STATE: FL ZIP: 33785 FORMER COMPANY: FORMER CONFORMED NAME: VALCOM INC DATE OF NAME CHANGE: 20040816 FORMER COMPANY: FORMER CONFORMED NAME: VALCOM INC DATE OF NAME CHANGE: 20030213 FORMER COMPANY: FORMER CONFORMED NAME: SBI COMMUNICATIONS INC DATE OF NAME CHANGE: 20030204 8-K 1 l8k020310.txt VALCOM, INC. FORM 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) JANUARY 18, 2010 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) 2525 North Naomi Street, Burbank, California 91504 ---------------------------------------------------------- (Former address of principal executive offices) (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 (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 4.01. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. On January 18, 2010, the board of directors of Valcom, Inc. (the "Company") dismissed Seale & Beers CPAs("S&B") as the Company's independent registered public accounting firm. S&B has not issued a report on the financial statements of the Company for each of the two most recent fiscal years. During the Company's two most recent fiscal years and the subsequent interim period through the date of dismissal, there were no reportable events as the term is described in Item 304(a)(1)(iv) of Regulation S-K. On Feb. 1, 2010, the Company provided S&B with a copy of the disclosures it is making in response to Item 4.01 on this Form 8-K, and has requested that S&B furnish it with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. A copy of the letter, dated Feb. 2, 2010, is filed as Exhibit 16.1 (which is incorporated by reference herein) to this Current Report on Form 8-K. On January 18, 2010, the Company engaged Malone & Bailey ("M&B") as its independent registered public accounting firm for the Company's fiscal year ended September 30, 2009. The change in the Company's independent registered public accounting firm was approved by the Company's Board of Directors on January 18, 2010. During the year ended September 30, 2009 and the subsequent interim period through January 18, 2010, the Company did not consult with M&B regarding either (i) the application of accounting principles to a specific completed or contemplated transaction, or the type of audit opinion that might be rendered on the Company's financial statements or (ii) any matter that was either the subject of a disagreement or event identified in response to (a)(1)(iv) of Item 304 of Regulation S-K. 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 NUMBER DESCRIPTION 16.1 Letter from Seale & Beers, dated Feb. 2, 2010 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: February 3, 2010 By: /s/ Vince Vellardita ------------------------- Vince Vellardita, Chief Executive Officer EX-1 2 ex_16-1.txt EXHIBIT 16.1 SEALE AND BEERS, CPA'S PCAOB & CPAB REGISTERED AUDITORS www.sealebeers.com February 2, 2010 Office of the Chief Accountant Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 Ladies and Gentlemen: The firm of Seal and Beers, CPAs was previously principal accountant for Valcom, Inc. (the "Company") and has reviewed its quarterly financial statements through June 30, 2009. Effective January 18, 2010, the Company dismissed Seale and Beers, CPAs as its principal accountants. We have read the Company's statements included in its Form 8-K dated January 18, 2010, and agree with such statements contained therein insofar as they relate to our firm. We cannot confirm or deny that the appointment of Malone and Bailey was approved by the Board of Directors, or that there were no consulted prior to their appointment as auditors. Sincerely, /s/ Seale and Beers, CPAs - ------------------------- February 2, 2010 Seale and Beers, CPAs PCAOB & CPAB Registered Auditors 50 SOUTH JONES BLVD, SUITE 202, LAS VEGAS, NEVADA 89107 (888) 727-8251 Fax: (888) 782-2351 -----END PRIVACY-ENHANCED MESSAGE-----