EXHIBIT 16.1 A C I 	 ARMANDO C. IBARRA CERTIFIED PUBLIC ACCOUNTANTS A PROFESSIONAL CORPORATION Armando C. Ibarra, C.P.A . Armando Ibarra, Jr., C.P.A., JD Members of the California Society of Certified Public Accountants Members of the American Institute of Certified Public Accountants Members of the Better Business Bureau since 1997 Securities and Exchange Commission Office of the Chief Accountant 100 F Street, N.E. Washington, DC 20549-7561 Re: ValCom, Inc. Ladies and Gentleman: We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on July 1, 2006, to be filed by our former client, ValCom, Inc. We agree with the statements made in response to that Item insofar as they relate to our Firm. /S/Armando C. Ibarra, CPA-APC - ----------------------------- Armando C. Ibarra, CPA-APC -------------------------- Chula Vista, California February 12, 2007 371 E STREET, CHULA VISTA, CA. 91910 			 TEL: (619) 422-1348 			 FAX: (619) 422-1465