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): September 2, 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)
2525 North Naomi Street, Burbank, California 91504
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(Former address of principal executive offices) (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 September 2, 2009, the management of Valcom, Inc. (the "Company") concluded
that its financial statements for the fiscal year ended September 30, 2008
could not be relied upon due to the revocation of the registration of its
former auditor that audited the financial statements. The Company's new
auditor, Malone and Bailey LLP, re-audited the Company's financial statements
for the fiscal year ended September 30, 2008 (the "Re-Audited Financials").
The Company has included the Re-Audited Financials in its Annual Report on Form
10-K and 10-K/A for the year ended September 30, 2009, which it filed with the
Securities and Exchange Commission on February 16, 2010 and February 22, 2010,
respectively.
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: March 15, 2010