Manchester (MNCSQ) 10-Q 2007 Q2 Quarterly 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 Quarterly Report of Manchester Inc. (the “Registrant”) on Form 10-Q for the period ending May 31, 2007, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), the undersigned, Lawrence A. Taylor, Chief Financial Officer of the Registrant, certifies, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to ss. 906 of the Sarbanes-Oxley Act of 2002, that to his knowledge:

1. The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

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

Date: July 16, 2007	By:	/s/ Lawrence A Taylor
		Name: Lawrence A. Taylor
		Title:   Chief Financial Officer