SECURITIES AND EXCHANGE COMMISSION
                            WASHINGTON, D.C. 20549

                                  FORM 12B-25

                        Commission File Number: 0-28416


                          NOTIFICATION OF LATE FILING

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

                            For Period Ended: March 31, 2010

[ ] 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   2113A Gulf Boulevard
City, state and zip code                Indian Rocks Beach, FL 33785


                                    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.)

[X] (a) The reasons described in reasonable detail in Part  III  of  this  form
        could not  be  eliminated  without unreasonable effort or expense;
[X] (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 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 registrant  is  in  the  process  of  preparing  and  reviewing  the
financial   information   of   the  Company.   The  process  of  compiling  and
disseminating the information required  to  be  included in the  Form  10-Q for
the relevant fiscal quarter, as well as the completion  of  the required review
of  the  Company's  financial  information,  could  not  be  completed  without
incurring   undue   hardship  and  expense.   The  registrant  undertakes   the
responsibility to file  such quarterly report no later than five days after its
original date.

                                    PART IV
                               OTHER INFORMATION

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

     Vince Vellardita          	  (727) 		 953-9778
     ----------------	       -----------	    ------------------
          (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?

                                                        [ ] Yes     [X]  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.




                                 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:  May 14, 2010                    /s/ Vince Vellardita
					--------------------
                                        By: Vince Vellardita
                                        Title:  Chief Executive Officer