Exhibit 16.1

MOORE & ASSOCIATES, CHARTERED
  ACCOUNTANTS AND ADVISORS
  ------------------------
      PCAOB REGISTERED


August 7, 2009

U. S. Securities and Exchange Commission
450 Fifth Street NW
Washington DC  20549

Re:   Valcom, Inc.

Dear Sirs:

We were previously the principal auditors for Valcom, Inc. and we reported on
the financial statements of Valcom, Inc. for the period from inception,
December 31, 2006 to March 31, 2009.  We have read Valcom, Inc.'s statements
under Item 4 of its Form 8-K, dated August 7, 2009, and we agree with such
statements.

For the most recent fiscal period through to August 7, 2009, there have been no
disagreements between Valcom, Inc. and Moore & Associates, Chtd. on any matter
of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which disagreement, if not resolved to the
satisfaction of Moore & Associates, Chtd. would have caused it to make a
reference to the subject matter of the disagreement in connection with its
reports.

Yours truly,

/s/ Moore & Associates, Chartered
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    Moore & Associates, Chartered
    Las Vegas, Nevada


            6490 West Desert Inn Road, Las Vegas, NV 89146
                  (702) 253-7499 Fax (702) 253-7501