Exhibit 32.1
             CERTIFICATION PURSUANT TO SARBANES-OXLEY SECTION 302

I, Sandra Markham, certify that:

1. I have reviewed this quarterly report on Form 10-Q of ValCom, Inc.;

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
issuer as of, and for, the periods presented in this quarterly report;

4. The issuer'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)) for the issuer 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  issuer  including   its
consolidated  subsidiary, is made known to us by others within those  entities,
particularly during the period in which this report is being prepared; and

       (b)   Evaluated  the  effectiveness  of the issuer'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; and

       (c)   Disclosed  in  this  report  any  change in the issuer's  internal
control over financial reporting that occurred during  the issuer's most recent
fiscal quarter (the issuer's fourth fiscal quarter in the  case  of  an  annual
report)  that  has  materially  affected, or is reasonably likely to materially
affect, the issuer's internal control over financial reporting;

5. The issuer's other certifying  officer  and  I  have disclosed, based on our
most  recent evaluation of internal control over financial  reporting,  to  the
issuer's  auditors  and  the audit committee of the issuer's board of directors
(or persons performing the equivalent functions);

       (a)   All significant deficiencies and material weaknesses in the design
or operation of internal control  over financial reporting which are reasonably
likely to adversely affect the issuer's  ability  to record, process, summarize
and report financial information; and

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

                                              Dated: January 19, 2006

                                              VALCOM, INC.

                                              By: /s/ Sandra Markham
						  --------------------
                                                      Sandra Markham
                                                      Secretary and Treasurer