8-K

                              UNITED STATES
                    SECURITIES AND EXCHANGE COMMISSION
                           WASHINGTON, DC 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 7, 2009
                             --------------

                              Valcom, Inc.
         ------------------------------------------------------
         (Exact Name of Registrant as Specified in Its Charter)

                               Nevada
            ----------------------------------------------
            (State or Other Jurisdiction of Incorporation)

                000-28416                         58-1700840
       ------------------------     ---------------------------------
       (Commission File Number)     (IRS Employer Identification No.)

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

                                 (727) 953-9778
            ----------------------------------------------------
            (Registrant's Telephone Number, Including Area Code)


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.

(a) On August 7, 2009, Board of Directors of the Registrant dismissed
Moore & Associates Chartered, its independent registered public account firm.
On the same date, August 7, 2009, the accounting firm of Seale and Beers,
CPAs was engaged as the Registrant's new independent registered public
account firm. The Board of Directors of the Registrant and the Registrant's
Audit Committee approved of the dismissal of Moore & Associates Chartered
and the engagement of Seale and Beers, CPAs as its independent auditor. None
of the reports of Moore & Associates Chartered on the Company's financial
statements for either of the past two years or subsequent interim period
contained an adverse opinion or disclaimer of opinion, or was qualified or
modified as to uncertainty, audit scope or accounting principles, except that
the Registrant's audited financial statements contained in its Form 10-K for
the fiscal year ended August 7, 2009 a going concern qualification in the
registrant's audited financial statements.

During the registrant's two most recent fiscal years and the subsequent
interim periods thereto, there were no disagreements with Moore and
Associates, Chartered whether or not resolved, on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope
or procedure, which, if not resolved to Moore and Associates, Chartered's
satisfaction, would have caused it to make reference to the subject matter
of the disagreement in connection with its report on the registrant's
financial statements, nor were there any up to and including the time of
dismissal on August 7, 2009.

The registrant has requested that Moore and Associates, Chartered furnish
it with a letter addressed to the Securities and Exchange Commission stating
whether it agrees with the above statements. The letter is attached as an
exhibit to this Form 8-K.

b) On August 7, 2009, the registrant engaged Seale and Beers, CPAs as its
independent accountant. During the two most recent fiscal years and the
interim periods preceding the engagement, the registrant has not consulted
Seale and Beers, CPAs regarding any of the matters set forth in Item
304(a)(1)(v) of Regulation S-K.


ITEM 9.01 FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.

a)    Not Applicable.

b)    Not Applicable.

c)    Exhibits

      No.   Exhibits
      ---   --------

      16.1  Letter from Moore and Associates, Chartered, dated
            August 7, 2009, to the Securities and Exchange Commission
            regarding statements included in this Form 8-K





                                 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.


Date:  August 7, 2009

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



EXHIBIT INDEX


Exhibit No.    Description of Exhibit
- -----------    ----------------------

   16.1        Letter from Moore and Associates, Chartered, dated
               August 7, 2009, to the Securities and Exchange Commission
               regarding statements included in this Form 8-K

EX-16.1

Exhibit 16.1

MOORE & ASSOCIATES, CHARTERED
  ACCOUNTANTS AND ADVISORS
  ------------------------
      PCAOB REGISTERED


August 7, 2009

U. S. Securities and Exchange Commission
450 Fifth Street NW
Washington DC  20549

Re:   Valcom, Inc.

Dear Sirs:

We were previously the principal auditors for Valcom, Inc. and we reported on
the financial statements of Valcom, Inc. for the period from inception,
December 31, 2006 to March 31, 2009.  We have read Valcom, Inc.'s statements
under Item 4 of its Form 8-K, dated August 7, 2009, and we agree with such
statements.

For the most recent fiscal period through to August 7, 2009, there have been no
disagreements between Valcom, Inc. and Moore & Associates, Chtd. on any matter
of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which disagreement, if not resolved to the
satisfaction of Moore & Associates, Chtd. would have caused it to make a
reference to the subject matter of the disagreement in connection with its
reports.

Yours truly,

/s/ Moore & Associates, Chartered
- ---------------------------------
    Moore & Associates, Chartered
    Las Vegas, Nevada


            6490 West Desert Inn Road, Las Vegas, NV 89146
                  (702) 253-7499 Fax (702) 253-7501