8-K 1 vc8k031010.txt VALCOM 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): September 2, 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) 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: [ ] 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 September 2, 2009, the management of Valcom, Inc. (the "Company") concluded that its financial statements for the fiscal year ended September 30, 2008 could not be relied upon due to the revocation of the registration of its former auditor that audited the financial statements. The Company's new auditor, Malone and Bailey LLP, re-audited the Company's financial statements for the fiscal year ended September 30, 2008 (the "Re-Audited Financials"). The Company has included the Re-Audited Financials in its Annual Report on Form 10-K and 10-K/A for the year ended September 30, 2009, which it filed with the Securities and Exchange Commission on February 16, 2010 and February 22, 2010, respectively. 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: March 15, 2010