Jacobs Entertainment 10-K 2006 FY Annual report

EXHIBIT 32.2

Certification Pursuant to 18 U.S.C. Section 1350

As Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

In connection with the Annual Report of Jacobs Entertainment, Inc. (the “Company”) on Form 10-K for the year ended December 31, 2006, as filed with the Securities and Exchange Commission on the date hereof (the “Quarterly Report”), I, Brett Kramer, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

1.the Annual Report fully complies with the requirements of Section 13(a) of the Securities Exchange Act of 1934, as amended; and

2.the information contained in the Annual Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

/s/ Brett Kramer
Name:	Brett Kramer
Title:	Chief Financial Officer
Date:	March 27, 2007