EX-1
from 8-K
1 page
Kempisty & Company Certified Public Accountants, P.C. - 15 Maiden Lane, Suite 1003 New York, Ny 10038 Tel (212) 406-7cpa (7272) August 19, 2008 Securities and Exchange Commission 100 F Street, N.E., Washington, D.C. 20549 Gentlemen: We Have Read Item 4.01(a) of Form 8-K Datedaugust 5, 2008 of Valcom, Inc. (Commission File Number - 000-28416) and Are in Agreement With the Statements Contained Therein. We Have No Basis to Agree or Disagree With the Statement of the Registrant Contained in Item 4.01(b). Sincerely, /S/ Kempisty & Company Cpas Pc Kempisty & Company, Cpa's, P.C
12/34/56