EXHIBIT 31.2

                                 CERTIFICATION

I, Steven Cantrock, certify that:

1. I have reviewed this quarterly report on Form 10-QSB/A of ValCom, Inc. for
the
quarter ended June 30, 2006;

2. Based on my knowledge, this 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 report;

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

4.  The   small  business  issuer's  other  certifying  officer(s)  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 small
business 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  small  business issuer, including its
consolidated subsidiaries, is made known to us by others within those entities,
particularly during the period in which this report is being prepared;

(b)  Evaluated  the  effectiveness  of the small business  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 small business issuer's internal
control  over  financial  reporting  that occurred during  the  small  business
issuer's most recent fiscal quarter (the  small business issuer's fourth fiscal
quarter in the case of an annual report) that  has  materially  affected, or is
reasonably  likely  to materially affect, the small business issuer's  internal
control over financial reporting; and

5.  The  small  business  issuer's  other  certifying  officer(s)  and  I  have
disclosed, based  on  our  most  recent  evaluation  of  internal  control over
financial  reporting,  to  the  small business issuer's auditors and the  audit
committee  of  the  small business 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 small  business  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 small business  issuer's  internal
control over financial reporting.

October 4, 2006


/s/ Steven Cantrock
---------------------------
Steven Cantrock
Chief Financial Officer and
Principal Accounting Officer