SECURITIES AND EXCHANGE COMMISSION
                            WASHINGTON, D.C. 20549

                                  FORM 12B-25

                       Commission File Number: 000-28416


                          NOTIFICATION OF LATE FILING

[X]Form 10-K  	[ ]Form 11-K  	[ ] Form 20-F 	[ ] Form 10-Q  	[ ] Form N-SAR

       For Period Ended: September 30, 2006

[ ] Transition Report on Form 10-K [ ] Transition Report on Form 10-Q
[ ]Transition Report on Form 20-F  [ ] Transition Report on Form N-SAR


       For the Transition Period Ended: _______________________________________

       Nothing in this form shall be construed to imply that the Commission has
verified any information contained herein.

       If  the  notification  relates to a portion of the filing checked above,
identify     the    item(s)    to    which    the     notification     relates:
_______________________________________________________________________________

                                    PART I
                            REGISTRANT INFORMATION

Full name of registrant                 ValCom, Inc.
Former name if applicable
Address of principal executive office   920 South Commerce Street
City, state and zip code                Las Vegas, Nevada 89106


                                    PART II
                            RULE 12B-25 (B) AND (C)

       If the  subject report could not be filed without unreasonable effort or
expense and the  registrant  seeks  relief  pursuant  to  Rule  12b-25 (b), the
following should be completed. (Check box if appropriate.)

   (a)The reasons described in reasonable detail in Part III of this form could
      not  be  eliminated  without unreasonable effort or expense;
   (b)The  subject annual report, semi-annual report, transition report on Form
      10-K, 20-F, 11-K or Form 10-Q,  or  portion thereof will be  filed  on or
      before  the  15th  calendar day following the prescribed due date; or the
[X]   subject quarterly  report or transition report  on  Form 10-Q, or portion
      thereof  will  be filed on or before the fifth calendar day following the
      prescribed due date; and
   (c)The accountant's statement or other exhibit  required  by Rule  12b-25(c)
      has been attached if applicable.

                                   PART III
                                   NARRATIVE

       State  below in reasonable detail the reasons why Form 10-K, 11-K, 20-F,
10-Q, N-SAR or  the transition report portion thereof could not be filed within
the prescribed time period.

       The compilation, dissemination and review of the information required to
be presented in the  Form  10-KSB  for  the relevant fiscal quarter has imposed
time  constraints  that  have  rendered  timely   filing  of  the  Form  10-KSB
impracticable  without  undue  hardship  and expense to  the  registrant.   The
registrant undertakes the responsibility to  file  such  annual report no later
than fifteen days after its original due date.

                                    PART IV
                               OTHER INFORMATION

(1) Name and telephone number of person to contact in regard to this
notification

     Vince Vellardita          	  (702) 		 385-9000
     ----------------	       -----------	    ------------------
          (Name)               (Area Code)          (Telephone Number)

(2) Have all other periodic reports required under Section  13  or 15(d) of the
Securities Exchange Act of 1934 or Section 30 of the Investment Company  Act of
1940  during  the  preceding  12  months  or  for  such shorter period that the
registrant was required to file such report(s) been  filed?   If  the answer is
no, identify report(s).

                          [X] Yes    [ ]  No

(3) Is it anticipated that any significant change in results of operations from
the  corresponding  period  for the last fiscal year will be reflected  by  the
earnings statements to be included in the subject report or portion thereof?

                          [X] Yes    [ ]  No

If so: attach an explanation  of  the  anticipated change, both narratively and
quantitatively,  and,  if  appropriate, state  the  reasons  why  a  reasonable
estimate of the results cannot be made.

       For  the  fiscal year ended  September  30,  2005,  the  registrant  had
revenues  of  approximately   $930,108   and   a   net  loss  of  approximately
$(1,820,021).   For the fiscal year ended September 30,  2006,  the  registrant
currently estimates  that it had revenues of approximately $3,139,162 and a net
loss  of  approximately  $(3,376,464).   Results  for  the  fiscal  year  ended
September 30,  2006 remain subject to further adjustment and actual results may
differ significantly from the foregoing estimates.


                                 ValCom, Inc.
		  ------------------------------------------
                  Name of Registrant as Specified in Charter.

Has caused this  notification  to  be  signed  on its behalf by the undersigned
thereunto duly authorized.

Dated:  December 29, 2006               /s/ Vince Vellardita
					--------------------
                                        By: Vince Vellardita
                                        Title:  Chief Executive Officer