Winthrop Realty Liquidating Trust Inactive 10-Q2004 Q2 Quarterly report

Filed: 11 Aug 04, 12:00am

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New words: Adolph, arranging, began, bore, CBL, Chelsea, compliance, defense, discussed, enable, excluding, Fauvre, Frank, gave, Indemnification, Indenture, intermediary, LIBOR, Lillian, manner, necessitated, opportunity, outperform, participation, Posnick, prepaid, qualified, qualify, reduction, regular, Restated, Restatement, short, Side, Street, Supplemental, temporary, valuation, Warrant, write

Removed: Ackman, aggregate, anchor, announced, answer, appellate, approached, asserted, beginning, build, built, calculation, closure, committee, comparable, compensatory, complaint, consideration, consisted, continuously, contractual, convertible, creation, decline, default, defend, department, Dillard, duty, Easement, facility, financed, foot, guidance, holder, indefinite, indemnified, intention, invested, law, lawsuit, location, lower, maintainable, manage, manufacturer, motion, number, operate, parcel, partner, pay, permitting, proceeding, purported, Reciprocal, relief, remand, representative, request, requested, reserved, respond, revocable, Robert, served, settlement, Simon, spinoff, square, stipulated, stipulation, styled, subsequently, summary, terminate, ticketing, traffic, Unrestricted, vigorously, volume, western, zoning

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                                                                      EXHIBIT 32

                            CERTIFICATION PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

     In connection with the Quarterly Report of First Union Real Estate Equity
and Mortgage Investments (the "Company") on Form 10-Q for the six month period
ended June 30, 2004, as filed with the Securities and Exchange Commission on the
date hereof (the "Report"), the undersigned, in the capacities and on the date
indicated below, hereby certifies pursuant to 18 U.S.C. Section 1350, as adopted
pursuant to Section 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
and 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.

Date:  August 11, 2004                          /s/  Michael L. Ashner
                                                -------------------------
                                                Michael L. Ashner
                                                Chief Executive Officer


Date:  August 11, 2004                          /s/ Thomas Staples
                                                -------------------------
                                                Thomas Staples
                                                Chief Financial Officer