Attached files

SEALE AND BEERS, CPA'S
PCAOB & CPAB REGISTERED AUDITORS
www.sealebeers.com


February 2, 2010

Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549

Ladies and Gentlemen:

The  firm  of  Seal  and  Beers,  CPAs  was previously principal accountant for
Valcom,  Inc.  (the  "Company")  and  has  reviewed   its  quarterly  financial
statements  through  June 30, 2009.  Effective January 18,  2010,  the  Company
dismissed Seale and Beers, CPAs as its principal accountants.  We have read the
Company's statements included in its Form 8-K dated January 18, 2010, and agree
with such statements contained  therein insofar as they relate to our firm.  We
cannot confirm or deny that the appointment  of  Malone and Bailey was approved
by  the  Board  of Directors, or that there were no consulted  prior  to  their
appointment as auditors.

Sincerely,

/s/ Seale and Beers, CPAs
-------------------------
February 2, 2010



            Seale and Beers, CPAs PCAOB & CPAB Registered Auditors
            50 SOUTH JONES BLVD, SUITE 202, LAS VEGAS, NEVADA 89107
                      (888) 727-8251 Fax: (888) 782-235