This two-volume set LNAI16934 - 16935 constitutes the refereed proceedings of the 28th International Conference on Speech and Computer SPECOM 2026, held in Ohrid, North Macedonia, during September 17–18, 2026.The 65 full papers included in these volumes were carefully reviewed and selected from 99 submissions. They were organized in topical sections as follows:Part I: Automatic Speech Recognition; Speech Processing for Healthcare; Dysartric Speech Analysis; Natural Language Processing; and Processing Under-Resourced Languages.Part II: Computational Paralinguistics; Multimodal Analysis; Speech and Language Resources; and Audio Signal Processing.