EXHIBIT 31.2

                           CERTIFICATIONS PURSUANT TO
                         RULES 13A-14 AND 15D-14 OF THE
                  SECURITIES EXCHANGE ACT OF 1934, AS AMENDED,
                             AS ADOPTED PURSUANT TO

SECTION  302  OF  THE  SARBANES-OXLEY  ACT  OF  2002

In   connection   with   the   Annual  Report  of  ValCom,   Inc.,  a  Delaware
corporation (the "Company"), on Form 10-KSB for the period ending September 30,
2004, as  filed  with  the  Securities  and  Exchange  Commission  on the  date
hereof  (the  "Report"),  I,  Sandra  Markham,  the  Company's  Secretary   and
Treasurer,certify, pursuant to Rule 13a-14 or 15d-14 of the Securities Exchange
Act  of  1934, as  amended,  that:

(1)  The Officer has reviewed the Report.

     (2)   Based  on  the Officer's knowledge, the Report does not contain  any
untrue statement of a material  fact or omit to state a material fact necessary
to make the statements made, in light  of  the  circumstances  under which such
statements were made, not misleading with respect to the period  covered by the
Report.

     (3)   Based on the Officer's knowledge, the financial statements and other
financial  information  included  in  the Report fairly present in all material
respects the Company's financial condition and results of operations as of, and
for, the periods presented in the Report.

     (4) The Officer and the other certifying officer:

          (a) Are responsible for establishing and  maintaining  "disclosure
     controls and procedures," as that term is defined by the Securities and
     Exchange Commission, for the Company.

          (b) Have designed such disclosure controls and procedures to ensure
     that material information relating to the Company is made known to them,
     particularly during the period in which the  periodic  Report  is  being
     prepared.

          (c) Have evaluated the effectiveness of  the  Company's  disclosure
     controls and procedures within 90 days prior to the filing date  of  the
     Report.

          (d) Have  presented  in  the  Report their  conclusions  about  the
     effectiveness of the disclosure controls and  procedures  based  on  the
     required evaluation as of that date.

     (5) The  Officer  and  the  other certifying officer have disclosed to the
Company's auditors and audit committee  of  the  board of directors (or persons
fulfilling the equivalent function):

          (a) All significant deficiencies  in  the  design  or operation  of
     internal controls, as that  term  is  defined  by  the  Securities   and
     Exchange  Commission, which could adversely affect the Company's ability
     to  record,  process, summarize  and  report  financial  data  and  have
     identified  for  the  Company's  auditors  any  material  weaknesses  in
     internal controls; and

          (b) Any fraud, whether or not material, that involves management or
     other employees who have a significant role in  the  Company's  internal
     controls.

     (6) The Officer and the other certifying officer  have  indicated  in  the
Report whether or not there were significant changes in internal controls or in
other factors that could significantly affect internal controls  subsequent  to
the date of their evaluation, including any corrective actions with  regard  to
significant deficiencies and material weaknesses.


                              Dated: January 13, 2006

                              By: /s/ Sandra Markham
                                  ---------------------------
                                      Sandra Markham
                                      Secretary and Treasurer