EXHIBIT 32.2
CERTIFICATE OF THE CHIEF FINANCIAL OFFICER
PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. section 1350):
I, Gregory J. Fisher, Chief Financial Officer of ElkCorp, certify to my knowledge and belief pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. section 1350) that:
| (1) | The Quarterly Report on Form 10-Q for the period ended December 31, 2006, which this statement accompanies, 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 Quarterly Report on Form 10-Q for the period ended December 31, 2006 fairly presents, in all material respects, the financial condition and results of operations of ElkCorp. |
| Dated: February 8, 2007 | By | /s/ Gregory J. Fisher | ||
| Gregory J. Fisher | ||||
| Chief Financial Officer | ||||