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, 2006;

   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.


September 30, 2008


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