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/A of ValCom, Inc. for the
quarter ended March 31, 2008;

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.

October 20, 2008

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