Hi Tech Pharmacal (HITK) Inactive 10-Q2006 Q1 Quarterly report

Filed: 9 Sep 05, 12:00am

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New words: accrual, ad, adequacy, adequately, adjustment, affiliated, allocation, analgesic, analyzing, Antitrust, Appointment, arrive, asserted, assessment, award, Blansett, book, breach, carrying, charged, classification, clinical, closing, cold, competing, cough, covenant, data, dealing, degree, delivery, depending, depreciation, deteriorate, DiabetiSweet, direct, discount, discretionary, dosage, doubtful, economic, EDI, Electronic, entitled, exercise, expiration, faith, family, Fine, Flonase, flu, Fluticasone, footnote, GlaxoSmithKline, good, granted, Guardian, hand, HP, human, implemented, incentive, inherent, installed, intangible, Interchange, interference, Jame, JFC, judgmental, liquid, litem, margin, medical, mg, Motion, multiplied, observance, obsolete, obtain, Opthalmic, pattern, payroll, peak, precision, prescription, prompt, Propionate, proposed, prospective, qualitative, quantitative, record, recorded, reduction, refined, regularly, relevant, repay, reserve, respiratory, reveiwing, Rodlen, roll, royalty, season, seasonal, settled, shelf, Sherman, strength, submission, submitted, substantially, Sulfamethoxazole, system, topical, transaction, trebling, Trimethoprim, typically, unable, upgraded, user, valuation, version, Washington, Western, Zostrix

Removed: Additionally, adversely, amortized, approved, assigned, biomedical, biotechnology, cadmium, California, called, carcinogenicity, CEH, Center, clear, collectively, compliance, consulting, contracted, deductible, defense, deferred, determination, directly, distribute, Elan, emphasize, Environmental, exceed, exclusive, failure, fee, generated, group, impairment, independent, indirect, indirectly, ingested, introduction, June, lawsuit, lead, license, life, managed, manufactured, Multidistrict, naproxen, nasal, nursing, Ofloxacin, originally, paying, pharmacy, property, Proposition, Puerto, realization, reformulated, reproductive, repurchased, review, Rico, sale, seek, select, settlement, simultaneously, sodium, spending, spray, steroidal, STI, supply, support, tax, toxicity, transferred, underlying, Unfair

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EXHIBIT 32

HI-TECH PHARMACAL CO., INC.

CERTIFICATION PURSUANT TO 18 U. S. C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF

THE SARBANES-OXLEY ACT OF 2002

Pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, the undersigned officers of Hi-Tech Pharmacal Co., Inc. (the “Company”), hereby certify to such officers’ knowledge, that the Company’s Quarterly Report on Form 10-Q for the period ended July 31, 2005 (the “Report”) fully complies with the requirements of Section 13(a) or 15(d), as applicable, of the Securities Exchange Act of 1934 and that the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Dated: September 8, 2005

/s/ David S. Seltzer

Chief Executive Officer

/s/ William Peters

Chief Financial Officer

This certification is being furnished solely pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.