P&F Industries (PFIN) 10-Q 2004 Q1 Quarterly report

EXHIBIT 32.2

P & F INDUSTRIES, INC.

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 o n Form 10-Q of P&F Industries, Inc. (the “Company”) for the period ending March 31, 2004, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), the undersigned, Joseph A. Molino, Jr., Principal Financial Officer of the Company, hereby certifies, pursuant to 18 U.S.C. §1350 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.

/s/ Joseph A. Molino, Jr.

Joseph A. Molino, Jr.

Principal Financial Officer

May 17, 2004