StoneMor 10-Q2010 Q1 Quarterly report

Filed: 10 May 10, 12:00am

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New words: accretable, accreted, Advantage, affirmative, aforementioned, annulled, Ansure, assert, asserted, assumption, Banc, bankruptcy, BAS, BB, behalf, Buyer, ceasing, Center, CFS, Christian, Circuit, commencing, commercially, contemplated, content, counterparty, County, court, covenant, Cultural, danger, default, defaulting, Delaware, denying, diligence, dispose, editorial, effort, encumber, endowment, Event, exempt, Exhibit, expressed, fail, fault, Flint, Forest, forma, FSB, fundamental, Garden, Gill, governmental, Gray, Green, guarantor, hand, hedge, hereto, Heritage, Highland, Hillcrest, indemnification, indenture, independent, Indiana, invalid, inventory, investigation, Iowa, IR, iStar, Johnson, joint, jointly, jurisdiction, larger, lien, Lynette, Maryland, Memorial, Memory, methodology, MGMC, Michigan, modified, monthly, negotiating, NQ, null, NYSE, Oak, occurrence, October, Ohio, owing, Parent, pari, Park, passu, Plymouth, precedent, preliminarily, Premium, prepaid, pro, prohibit, prohibited, promulgated, proposed, Prudential, published, purport, rank, ranked, reborrowed, receipt, redemption, registered, registration, Regulation, reliable, repaid, resale, rescinded, Reserve, resolution, Retirement, retrospectively, Robert, rollforward, Royal, satisfaction, SCI, Seller, SFT, shortfall, smaller, split, stock, subset, Sunrise, swap, swing, tabular, tested, theFASB, trustee, uncommitted, unenforceable, unpaid, unsecured, unused, usage, vi, Virginia, void, Wilmington

Removed: acquiree, authorized, BBA, book, calculation, conform, conforming, contingency, contraction, deconsolidate, degree, deteriorate, difficult, equaled, exclusively, favorable, foregoing, funding, goodwill, heading, IDR, initiative, instability, involvement, large, lesser, Loan, obtain, ongoing, originally, outpaced, outpacing, prepare, principle, program, recharacterized, reclassified, reclassify, recording, reorganized, restating, share, simultaneously, size, Submission, successful, trend, Vote

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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

Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (Section 1350 of Chapter 63 of Title 18 of the United States Code), the undersigned officer of StoneMor GP LLC, the general partner of StoneMor Partners, L.P. (the “Partnership”), does hereby certify with respect to the Quarterly Report of the Partnership on Form 10-Q for the quarter ended March 31, 2010 (the “Report”) that:

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

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


/s/ William R. Shane
Executive Vice President and Chief Financial Officer				Date: May 10, 2010
(Principal Financial Officer)

The foregoing certification is being furnished solely pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (Section 1350 of Chapter 63 of Title 18 of the United States Code) and is not being filed as part of the Report or as a separate disclosure document.