EXHIBIT 31.2

                    CERTIFICATION OF CHIEF FINANCIAL OFFICER
		PURSUANT TO THE SECURITIES EXCHANGE ACT OF 1934,
			    RULES 13a-14 AND 15d-14
			     AS ADOPTED PURSUANT TO
		 SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002



In  connection  with  the  Annual Report of ValCom, Inc., a Delaware corporation
(the  "Company"),  on  Form  10-KSB for the period ending September 30, 2004, as
filed  with  the  Securities  and  Exchange  Commission  on the date hereof (the
"Report"),  I, Tracey  Eland, Chief Accountant of the Company, certify, pursuant
to Rule 13a-14 or 15d-14of  the  Securities  Exchange  Act  of 1934, as  adopted
pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, that:

     (1) I have reviewed the Report.

     (2) Based upon my knowledge, the 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;

     (3) Based upon my knowledge, the financial statements and other
financial information included in the Report, fairly present in all material
respects the financial condition and results of operations of the Company, and
as of, and for, the periods presented in the Report;

     (4) I and the other certifying officers of the Company:

          (a) Are responsible for establishing and maintaining disclosure
     controls and procedures, for the Company;

          (b) Have designed such disclosure controls and procedures to ensure
     that material information  is made known to us, particularly during the
     period in which the periodic Report is being prepared;

          (c) Have evaluated the effectiveness of the Company's disclosure
     controls and procedures as of the end of the reporting period; and

          (d) Have presented in the Report our conclusions about the
     effectiveness of the disclosure controls and procedures based on the
     required evaluation.

     (5) I and the other certifying officers have disclosed to the Company's
auditors and to the audit committee of the board of directors (or persons
fulfilling the equivalent function):

          (a) All significant deficiencies in the design or operation of
     internal controls (a pre-existing term relating to internal controls
     regarding financial reporting) which could adversely affect the Company's
     ability to record, process, summarize and report financial data and have
     identified for the Company'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 Company's internal
     controls.

     (6) I and the other certifying officers have indicated in the
Report whether or not there were significant changes in internal controls or in
other factors that could significantly affect internal controls subsequent to
the date of their evaluation, including any corrective actions with regard to
significant deficiencies and material weaknesses.



                              By: /s/ Tracey Eland
                            -----------------------
                                  Tracey Eland
                                  Cheif Accountant

			      Dated: March 16, 2005