Exhibit 32
CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350
In connection with the Annual Report of KKR Financial Corp. (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 “Report”), Saturnino S. Fanlo, Chief Executive Officer of the Company, and Jeffrey B. Van Horn, Chief Financial Officer of the Company, each certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that:
(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 Company.
February 23, 2007 |
|
| /s/ SATURNINO S. FANLO |
| Saturnino S. Fanlo |
| /s/ JEFFREY B. VAN HORN |
| Jeffrey B. Van Horn |