February 8, 2011
Office Of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sir/Madam:
We have read the statements included under Item4.01 in the Form 8-K dated February 8, 2011 of Valcom, Inc. to be filed with the Securities and Exchange Commission and we agree with such statements insofar as they relate to our firm.
/s/MaloneBailey, LLP
Houston, Texas