UNITED STATES
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) AUGUST 5, 2008
VALCOM, INC.
(Exact name of registrant as specified in its charter)
Delaware 000-28416 58-1700840
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(State or other jurisdiction (Commission File (IRS Employer
of incorporation) Number) Identification No.)
2113A Gulf Boulevard, Indian Rocks Beach, FL 33785
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(Address of Principal executive offices) (Zip Code)
(727) 953-9778
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(Registrant's telephone number)
2525 North Naomi Street, Burbank, California 91504
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(Former address of principal executive offices) (zip code)
Copies to:
Darrin M. Ocasio, Esq.
Sichenzia Ross Friedman Ference LLP
61 Broadway, 32nd Floor
New York, New York 10006
Phone: (212) 930-9700
Fax: (212) 930-9725
Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):
[ ] Written communications pursuant to Rule 425 under the Securities Act (17
CFR 230.425)
[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))
[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c))
ITEM 4.01. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(a)On July 24, 2008, Valcom, Inc. (the "Company") dismissed its
independent registered public accounting firm, Kempisty & Company
("Kempisty"). The Company's decision to dismiss Kempisty was approved
by its Board of Directors on July 24, 2008.
During the Company's most recent fiscal year ended September 30, 2007 and the
subsequent period through June 30, 2008, there have been no disagreements
with Kempisty on any matter of accounting principles or practices, financial
statement disclosure or auditing scope or procedure, which disagreements, if
not resolved to the satisfaction of Kempisty, would have caused it to make
reference to the subject matter of the disagreement in connection with its
reports. Since February 2007, Kempisty has not reviewed any quarterly
financial data or issued any audit reports.
The Company provided to Kempisty the disclosure contained in this Form 8-K and
requested Kempisty to furnish a letter addressed to the Commission stating
whether it agrees with the statements made by the Company herein and, if not,
stating the respects in which it does not agree. The requested letter is
attached as Exhibit 16.1 to this Form 8-K.
(b) On August 1, 2008, the Board of Directors approved the engagement of
Moore & Associates CHTD ("Moore") as independent registered public accounting
firm for the Company. The Company engaged Moore on August 1, 2008.
During the Company's two most recent fiscal years ended September 30, 2007 and
2006 and the subsequent interim period through August 1, 2008, neither the
Company nor anyone on its behalf consulted with Moore regarding (i) the
application of accounting principles to a specified proposed or contemplated
transaction, (ii) the type of audit opinion that might be rendered on
the Company's financial statements, (iii) or oral advice that was an
important factor considered by us in reaching our decision as to any
accounting, auditing or financial reporting issue or (iv) any matter that
was the subject of a disagreement or event identified in response to Item
304(a)(1)(iv) of Regulation S-K (there being none).
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS
(A) FINANCIAL STATEMENTS OF BUSINESSES ACQUIRED.
Not applicable.
(B) PRO FORMA FINANCIAL INFORMATION.
Not applicable.
(C) SHELL COMPANY TRANSACTIONS.
Not applicable.
(D) EXHIBITS
EXHIBIT NUMBER DESCRIPTION
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16.1 Letter from Kempisty & Company, dated August 19, 2008
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 hereunto duly authorized.
VALCOM, INC.
Date: August 19, 2008 By:/s/ Vince Vellardita
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Vince Vellardita, Chief Executive Officer