CERTIFICATIONS PURSUANT TO
RULES 13A-14 AND 15D-14 OF THE
SECURITIES EXCHANGE ACT OF 1934, AS AMENDED,
AS ADOPTED PURSUANT TO
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
In connection with the Annual Report of ValCom, Inc., a Delaware corporation (the "Company"), on Form 10-
KSB for the period ending September 30, 2004, as filed with the Securities and Exchange Commission on the
date hereof (the "Report"), I, Tracey Eland, the Company's Secretary, Controller and principal accounting officer
(the "Officer"), certify, pursuant to Rule 13a-14 or 15d-14 of the Securities Exchange Act of 1934, as amended,
(1) The Officer has reviewed the Report.
(2) Based on the Officer's knowledge, the 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 the Report.
(3) Based on the Officer's knowledge, the financial statements and other financial information included in the
Report fairly present in all material respects the Company's financial condition and results of operations as of, and
for, the periods presented in the Report.
(4) The Officer and the other certifying officer:
(a) Are responsible for establishing and maintaining "disclosure controls and procedures," as that term is defined
by the Securities and Exchange Commission, for the Company.
(b) Have designed such disclosure controls and procedures to ensure that material information relating to the
Company is made known to them, particularly during the period in which the periodic Report is being prepared.
(c) Have evaluated the effectiveness of the Company's disclosure controls and procedures within 90 days prior to
the filing date of the Report.
(d) Have presented in the Report their conclusions about the effectiveness of the disclosure controls and
procedures based on the required evaluation as of that date.