8-K/A

                                 UNITED STATES
                      SECURITIES AND EXCHANGE COMMISSION
                            WASHINGTON, D.C. 20549

                                  FORM 8-K/A

                                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))

                               EXPLANATORY NOTE

This  amendment  on Form 8-K/A (the "Amendment") amends the Current Report  for
Valcom, Inc. on Form  8-K,  as initially filed with the Securities and Exchange
Commission on February 4, 2010  (the  "Original  Report").  The purpose of this
Amendment is to reflect the correct time period in  the  last  paragraph.  This
Amendment  is  an  amendment  and  restatement  of the Original Report  in  its
entirety in order to provide a complete presentation

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 Company's two most recent fiscal years  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 (Incorporated by reference
to the Current Report on Form 8-K, filed with the SEC on February 4, 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: March 15, 2010		By:  /s/ Vince Vellardita
				-------------------------
                            	Vince Vellardita, Chief Executive Officer

CORRESP

				March 15, 2010



      VIA EDGAR
      Ms. Lyn Shenk
      Branch Chief
      Division of Corporate Finance
      100 F Street, N.E.
      Washington, D.C. 20549-7010

      RE:  VALCOM, INC.
           FILE NUMBER 000-28416
           FORM 10-K: FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2009
           FORM 8-K FILED FEBRUARY 4, 2010

      Dear Ms. Shenk:

      We  have  reviewed  the  comments contained in your letter dated March 5,
      2010 and submit the following responses.


      Form 10-K: For the Fiscal Year Ended September 30, 2009
      Notes to the Consolidated Financial Statements, page F-7
      Note 4: Restatement, page F-10

      1.We note that you restated your financial statements for the fiscal year
        ended September 30, 2009  and  September 30, 2008.  Please file an Item
        4.02 Form 8-K immediately.  The  filing was due on the fourth day after
        the  date  that  you  concluded that the  previously  issued  financial
        statements should not be  relied  upon.   The Item 4.02 Form 8-K should
        disclose  when  you  concluded  that your previously  issued  financial
        statements should be restated, identify  the  financial statements that
        should no longer be relied upon, and state whether the audit committee,
        or  board  of  directors  in  the  absence  of an audit  committee,  or
        authorized  officer  or  officers,  discussed  with   the   independent
        accountant the matters disclosed in the Item 4.02 Form 8-K.   Section 4
        of Form 8-K describes all of the disclosures required by the Item  4.02
        Form  8-K.   In  addition,  please tell us why you did not file an Item
        4.02 Form 8-K.

        Response:
        In connection with the Commission's  Comment  #1, the Company has filed
        an Item 4.02 Form 8-K.


      Item 4.01 Form 8-K: filed February 4, 2010

      2.Please  amend  your  Form 8-K to state whether, during  your  two  most
        recent fiscal years and  any  subsequent  interim  period,  the Company
        consulted  with  M&B regarding either (i) the application of accounting
        principles to a specific  completed or contemplated transaction, of 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.  The  disclosure that was made in the Item 4.01 Form
        8-K  filed  on February 4, 2010  states  only  during  the  year  ended
        September 30,  2009  and  not  the required disclosure of your two most
        recent fiscal years and any subsequent interim period.

        Response:
           In connection with the Commission's  Comment  #2,  the Company
           has  amended its Item 4.01 Form 8-K to accurately reflect  the
           time period referenced.


      The Company acknowledges the following:


      *   The Company  is  responsible  for  the  adequacy  and accuracy of the
      	  disclosure in all of its filings;
      *   Any changes to disclosure in response to the Commission's comments do
      	  not foreclose  the  Commission from taking any action with respect to
	  the filing; and
      *   The  Company  may  not  assert  Staff  comments as a defense  in  any
      	  proceeding  initiated  by  the  Commission  or  any  person under the
	  federal securities laws of the United States.

                                     *****

      We appreciate your timely consideration of these  matters  in your review
      of  the  filing referenced above. If you or others have any questions  or
      would like additional information, please contact me directly.


				Very truly yours,


				/s/ Vince Vellardita
				Vince Vellardita