Resource America (REXI) 10-K2007 FY Annual report

Filed: 14 Dec 07, 12:00am

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Removed: ABN, accident, actuarial, advice, affiliate, alan, Alliance, AMRO, anticipation, array, assumption, Attorney, bidder, billed, bloom, calendar, center, charitable, CitiCapital, Cobalt, Colony, column, commencement, compensated, computing, concentration, consumer, continuation, contrary, DCC, deducting, description, developer, devote, dispositive, Duane, equivalent, exceeded, excise, expert, expressly, extending, facilitation, family, Farr, feldman, Fidelity, floor, footnote, foregone, forward, found, foundation, fulfillment, furnish, Gallagher, gas, GMH, GP, grow, highest, ILLIQUIDITY, imposed, issuable, Kravco, law, Lazard, liquidation, MARKETABILITY, ML, modification, natural, notice, obligate, occupation, opportunity, organization, Park, phantom, PICO, Pine, pipeline, Plaza, pooling, power, predecessor, prevailing, product, protect, publicly, refer, refinance, registration, removed, rendered, representing, reserved, restructured, retired, Royal, Rubin, Schaeffer, schedule, Scott, separately, serving, shopping, specialty, spouse, standing, strategic, structural, subordination, substitute, subtracting, timing, unallocated, unexercised, variance, voting, wide, Willkie, withholding, working

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EXHIBIT 32.2

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 Annual Report of Resource America, Inc. (the "Company") on Form 10-K for the fiscal year ended September 30, 2007 as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, Steven J. Kessler, Executive Vice President and Chief Financial Officer of the Company, certify, 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 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/ Steven J. Kessler
Date: December 14, 2007	Steven J. Kessler
	Executive Vice President and Chief Financial Officer