Viveve Medical (VIVE) 10-Q2005 Q1 Quarterly report

Filed: 13 May 05, 12:00am

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New words: accumulated, alleviate, allocate, alter, APB, approach, assist, Billerica, budget, cancel, capability, cardiovascular, Collateral, commit, conform, credit, deteriorate, determined, determining, discount, disease, diversification, dividend, expenditure, FASB, forecast, foregone, forma, forward, found, growth, hand, identified, input, judge, lack, launch, leading, leased, LLC, long, matter, monitor, moving, obsolescence, pioneered, pro, program, project, projected, prospective, refurbished, release, revised, revision, rolling, run, salary, SEC, skilled, space, spare, standard, timeframe, trailing, transition, trend, undergo, utilized, validate, valuation, yield

Removed: advance, amortize, Asia, calculating, CEO, CFO, Commission, declined, dilutive, entered, entering, facility, FAS, favorable, file, flutter, Franc, implemented, initially, lump, older, placement, policy, predict, prepayment, range, referred, sum, taxable, transfer, treasury, updated

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EXHIBIT 32.1

CERTIFICATIONS 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 on Form 10-Q of PLC Systems Inc. (the “Company”) for the period ended March 31, 2005 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), the undersigned, Mark R. Tauscher, Chief Executive Officer of the Company, hereby certifies, pursuant to 18 U.S.C. Section 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.

Date: May 13, 2005	By:	/s/ Mark R. Tauscher
		Mark R. Tauscher
		Chief Executive Officer

In connection with the quarterly report on Form 10-Q of PLC Systems Inc. (the “Company”) for the period ended March 31, 2005 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), the undersigned, James G. Thomasch, Chief Financial Officer of the Company, hereby certifies, pursuant to 18 U.S.C. Section 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.

Date: May 13, 2005	By:	/s/ James G. Thomasch
		James G. Thomasch
		Chief Financial Officer

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