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 21, 2009
VALCOM, INC.
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(Exact name of registrant as specified in its charter)
DELAWARE 000-28416 58-1700840
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(STATE OR OTHER JURISDICTION (COMMISSION FILE NUMBER) (I.R.S. EMPLOYER
OF INCORPORATIONOR ORGANIZATION) (IDENTIFICATION NO.)
2113A GULF BOULEVARD, INDIAN ROCKS BEACH, FL 33785
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(Address of principal executive offices and zip code)
(727) 953-9778
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(Registrant's telephone number, including area code)
Copies to:
Darrin M. Ocasio, Esq.
Sichenzia Ross Friedman Ference LLP
61 Broadway, 32 nd 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:
[ ] 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 4.02 NON RELIANCE ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS OR RELATED
AUDIT REPORT OR COMPLETED INTERIM REVIEW.
On August 21, 2009, the management of Valcom, Inc. (the "Company") concluded
that its financial statements for the fiscal quarter ended June 30, 2009, which
are included in its Form 10-Q for the quarter ended June 30, 2009, were not
properly reviewed by Seale and Beers, CPAs ("Seale and Beers"), the Company's
independent registered public accounting firm and , as a result, cannot be
relied upon.
Management of the Company intends to file an amended Quarterly Report on Form
10-Q/A, which will be reviewed by Seale and Beers.
Management has apprised the Company's Board and has discussed the matters in
this Report with its independent auditors.
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.
By: /s/ Vince Vellardita
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Vince Vellardita
Chief Executive Officer
Date: August 27, 2009