Sotheby's (BID) 10-K2008 FY Annual report

Filed: 27 Feb 09, 12:00am

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New words: AAA, absence, addressing, Africa, andThe, angelo, artist, asserted, asserting, bad, British, case, cessation, charitable, charity, Comerica, commenced, composed, confirmed, contacted, cooperating, counterclaim, damage, Damien, default, defended, deliver, diana, dismissal, Disposal, dispose, donated, downturn, embedded, enjoin, exit, feature, featured, feet, Fight, Foreversale, freehold, FSP, Goldman, Greaterfor, grew, Halsey, Head, hierarchal, Hirst, HSBC, inactive, India, indirectly, Instrument, Italia, Italian, jointly, judge, leaseback, lieu, Lionessfor, long, Malaria, merge, met, modest, monitor, motion, National, nonconvertible, Northern, observability, observable, occupancy, occurrence, opportunistically, outflow, overnight, Partly, phase, prevailing, produce, purported, pursuit, Pury, Qatar, rebate, recalibrating, recoup, RED, regional, relief, remeasured, rent, repeated, rescinded, Rostropovich, RSU, scope, single, sourcing, square, Stagfor, strike, taylor, theBeautiful, turbulence, Turkey, unconditionally, undisclosed, unobservable, unpaid, unprecedentedBeautiful, USA, vigorously, Vishnevskaya, warrant, weibling, win

Removed: acceptance, AJCA, allocated, anniversary, apply, appointed, approve, ascribed, assist, attract, auctioneering, automatically, billing, cancelled, careful, carefully, Century, compete, conditional, constituted, construction, contemplated, converting, counsel, deliberation, demonstrated, discontinue, disinterested, Division, dominion, dual, Electric, eliminate, elimination, encouraged, entering, escalate, evolved, examine, expanded, family, Ferrari, fifty, filing, finest, GE, granting, Hanover, holder, honoring, indemnification, indemnify, intend, Japan, Kensington, King, lag, leasehold, left, lose, Maranello, member, memorabilia, minimize, negotiation, outsourcing, participate, payroll, percent, power, Prime, principle, propose, proposed, Ratification, receiving, reclassified, recommended, registering, remitting, renovation, repatriate, repatriated, repatriation, repayable, requested, reserve, restatement, restore, retention, retroactively, revision, Royal, satisfaction, satisfied, seek, shelf, spending, standstill, structuring, subscription, successfully, tendered, terminate, thereunder, treatment, trend, type, unanimously, underwriting, unpredictability, voluntarily, wrote

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EXHIBIT 32.2

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

In connection with the Annual Report of Sotheby’s on Form 10-K for the period ended December 31, 2008 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, William S. Sheridan, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes- Oxley Act of 2002, that, to my knowledge:


(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 registrant.

/s/ William S. Sheridan
William S. Sheridan
Executive Vice President and
Chief Financial Officer
Sotheby’s
February 26, 2009