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10-Q - VALCOM, INC. FORM 10-Q - VALCOM, INCvc10q123109jssr5.txt
EX-2 - EXHIBIT 32.1 - VALCOM, INCvcex_32jss.txt

EXHIBIT 31.1

CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER AND PRINCIPAL
ACCOUNTING OFFICER
PURSUANT TO SECTION 302 OF THE
SARBANES-OXLEY ACT OF 2002

I, Vincent Vellardita, certify that:

1.  I  have reviewed this quarterly report on Form 10-Q of ValCom, Inc. for the
quarter ended December 31, 2009;

2. Based  on  my  knowledge,  this quarterly report does not contain any untrue
statement of a material fact or omit to state a material fact necessary to make
the statements made, in light of  the circumstances under which such statements
were made, not misleading with respect  to the period covered by this quarterly
report;

3.  Based  on  my  knowledge,  the financial statements,  and  other  financial
information included in this quarterly  report,  fairly present in all material
respects the financial condition, results of operations  and  cash flows of the
registrant as of, and for, the periods presented in this quarterly report;

4.  The  registrant's  other  certifying  officer  and  I  are responsible  for
establishing and maintaining disclosure controls and procedures  (as defined in
Exchange  Act  Rules  13a-15(e)  and  15d-15(e))  and  internal  controls  over
financial reporting (as defined in Exchange Act Rules 13a-15(f) and  15d-15(f))
for the registrant and have:

     a)  designed  such  disclosure  controls  and  procedures,  or caused such
     disclosure  controls  and procedures to be designed under our supervision,
     to ensure that material  information relating to the registrant, including
     its consolidated subsidiaries,  is made known to us by others within those
     entities, particularly during the period in which this quarterly report is
     being prepared;

     b) designed such internal control over financial reporting, or caused such
     internal  control  over  financial reporting  to  be  designed  under  our
     supervision, to provide reasonable  assurance regarding the reliability of
     financial reporting and the

     c) evaluated the effectiveness of the registrant's disclosure controls and
     procedures  and  presented  in  this  report  our  conclusions  about  the
     effectiveness of the disclosure controls  and procedures, as of the end of
     the period covered by this report based on such evaluation;

     d)  disclosed  in  this  report  any change in the  registrant's  internal
     control over financial reporting that  occurred  during  the  registrant's
     most recent fiscal quarter that has materially affected, or is  reasonably
     likely  to  materially  affect,  the  registrant's  internal  control over
     financial reporting;

5. The registrant's other certifying officer and I have disclosed, based on our
most recent evaluation, to the registrant's auditors and the audit committee of
the  registrant's  board  of  directors  (or  persons performing the equivalent
function):

     a) all significant deficiencies in the design  or  operation  of  internal
     controls  which could adversely affect the registrant's ability to record,
     process, summarize  and  report financial data and have identified for the
     registrant's auditors any material weaknesses in internal controls; and

     b) any fraud, whether or not  material,  that involves management or other
     employees  who  have  a  significant  role  in the  registrant's  internal
     controls over financial reporting.

March 3, 2010

By: /s/  Vince Vellardita
Vince Vellardita
Chief Executive Officer,
Chief Financial Officer
(Principal Executive Officer and Principal Accounting Officer)