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)
                                DECEMBER 19, 2005

                                  VALCOM, INC.

             (Exact name of registrant as specified in its charter)

                                    DELAWARE
                 (State or other jurisdiction of incorporation)

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



                920 SOUTH COMMERCE STREET, LAS VEGAS, NEVADA 89106
                --------------------------------------------------
                (Address of principal executive offices) (Zip Code)

        Registrant's telephone number, including area code: 702-385-9000




ITEM  8.01.  OTHER EVENTS



The Board of Directors issued the following letter to shareholders'.



ITEM  9.01.  FINANCIAL  STATEMENTS  AND  EXHIBITS

Exhibit  1.01 Letter  from  Board of Directors

                               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  thereunto  duly  authorized.


Dated:  December 19, 2005
ValCom,  Inc.                                    ValCom,  Inc.

                                               By:  /s/  Vince  Vellardita
                                               ---------------------------
                                                  Vince  Vellardita




Exhibit 1.01


December 15, 2005


Dear Valued Shareholder,

I  personally  want  to  wish you and your family Happy Holidays and give you a
year-end corporate update!

While reflecting upon this  past  year,  there  has  been  a  lot of trauma and
devastation around the world and our hearts go out to all affected.

Although not as traumatic as the issues facing the world, it has  also  been  a
tough  year for ValCom, Inc.  I am, however, very pleased to inform you that we
are closing  the year with some very positive things happening for the upcoming
New Year.

   *  ValCom,  Inc.  signed  a  letter  of  intent to acquire DIGITAL ANIMATION
      MEDIA, LTD., a privately held Irish corporation  headquartered in Dublin,
      Ireland.  Digital Animation Media, Ltd., one of the  premier  independent
      animation companies  in  Europe  and  a  leading  provider  of  animation
      software  to  other  production  companies worldwide. With its production
      capability and proprietary technology,  the company is well positioned to
      take advantage of the growth in existing  animation  markets as well as a
      burgeoning market for wireless animation tools and content  with  clients
      such as Disney, Warner and The New Zoo Revue.

   *  ValCom  Inc.  entered  into  a  production  agreement  with ENTERTAINMENT
      INDUSTRY  BILLION DOLLAR PRODUCER JEFF FRANKLIN who also  joins  ValCom's
      Strategic Advisory  Board.   Franklin has brought in more than $2 billion
      in domestic box office sales and  with the addition of the film division,
      ValCom anticipates over $12 million in revenue.

      The  first project Franklin brings to  the  table  is  a  Stan  Lee  film
      "LightSpeed"  which  will  bring in anticipated revenue to the company of
      $2.5 million in the first quarter of 2006.  Starring in "LightSpeed" will
      be Jason Connery, Nicole Eggert, Daniel Goddard and Lee Majors.

      In addition to "Light Speed", Mr. Franklin is producing television movies
      & feature films including "Funny  Money"  with  Chevy Chase, Penelope Ann
      Miller, Christopher McDonald, Robert Loggia, Armand Assante, Alex Meneses
      and Kevin Sussman.

      Mr. Franklin is one of producers of the theatrical  feature, "Casper" and
      is executive producer on "Kull, The Conqueror," "Cold  Around The Heart,"
      "Stuart Little," and "Stuart Little 2."

   *  ValCom  signed a production deal with EMMY AND GOLDEN GLOBE  WINNER  JEFF
      KUTASH, who  has  been  producing, directing and booking entertainment in
      the Las Vegas casinos for the last 25 years. The trend setting effects of
      his contributions are part of the canvas of Las Vegas.

      ValCom along with Kutash  plan  to develop a special entertainment events
      and live theatre division and the  first  production  will be "Headlights
      and Tailpipes" which is anticipated to bring in $4 million in revenue and
      will debut in Las Vegas in 2006.

      Kutash  has  staged  Frank Sinatra, Dean Martin, Sammy Davis  Jr.,  Bette
      Midler, Cher, Tom Jones  and  Michael Jackson in addition to creating the
      first rock n' roll revue Good Ol'  Rock  n'  Roll,  at  the International
      Hilton for Dick Clark that played for several years. He also  staged  the
      choreography  for  John  Travolta's appearance in the film Saturday Night
      Fever.

   *  ROBERT "KOOL" BELL &  RONALD "KHALIS" BELL OF KOOL & THE GANG have agreed
      to become part of ValCom's  Board  of  Advisors.   Kool  &  The  Gang  is
      infamous  with  over  $70  million  in  album  sales  for  hits  such  as
      "Celebrate," "Cherish" and "Ladies Night".  ValCom & Kool & The Gang will
      be  co-producing  not  only  the  music but also music videos for various
      upcoming projects.

   *  GRAMMY AWARD WINNER, AMIR BAYYAN, joins  ValCom's  team  of producers and
      will develop and create the company's music production division.  Bayyan,
      music/producer/songwriter,  is  part of a family of very talented artists
      such as Robert (Kool) Bell and Khalis  Bayyan (Ronald Bell) of Kool & the
      Gang fame.  Bayyan has produced and/or written for artists such as Kool &
      The Gang , Jimmy Cliff, Vanessa Williams  ,  Freddie  Jackson  , Color Me
      Badd , and La Toya Jackson , just to name a few.

If  you  have  any  questions,  please feel free to contact me at the corporate
offices at 702-385-9000.

In closing, as the company surrounds  itself  with  such  a great cast of award
winning  producers,  we  intend  to  create a very large entertainment  company
adding to the shareholder's value.

Sincerely,


/s/  Vince Vellardita
- ---------------------
     Vince Vellardita
     President & CEO

Enclosure




This letter may contain "forward-looking  statements" within the meaning of the
Private   Securities  Litigation  Reform  Act of  1995.  Any "forward - looking
statements"  are  subject to certain risks and uncertainties that  could  cause
actual results to differ  materially from those stated. Any statements that are
not historical fact (including without limitation statements to the effect that
ValCom Inc. or its management  "believes,"  "expects,"  "anticipates," "plans,"
"looks  forward" and similar expressions) should be considered  forward-looking
statements.