Eagle Mountain Inactive 10-Q2012 Q1 Quarterly report

Filed: 15 May 12, 12:00am

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Removed: accuracy, accurate, acquisition, add, addressing, adequate, advisory, anticipating, assignment, assist, assistance, Attached, attestation, audit, authorization, book, borrowed, budget, Bulletin, Chan, combination, committed, communicating, communication, competent, computing, conformity, conjunction, consolidating, COSO, deficient, detected, Development, diligently, disbursement, disclose, documentation, documented, documenting, edit, effort, entry, exist, expertise, factor, failure, Final, firm, fluctuation, footnote, formal, formalizing, formally, Framework, free, functioning, governance, hedging, higher, hire, hotline, identified, identifying, implement, implementation, importance, improving, inaccurate, inadequate, insufficient, journal, Kasontech, Kenneth, key, letter, listing, longer, mature, Mega, misappropriation, misstatement, mitigate, monitor, monitoring, nature, noted, November, operate, organizational, override, oversight, post, prepare, prepared, prevented, Prime, principle, procedure, program, proper, published, recording, registered, regularly, reliable, remediate, remediated, remediation, remote, remove, responsibility, restating, restricted, resulted, retain, retention, reviewed, SAB, secondary, segregation, site, specifically, spreadsheet, staffing, stage, step, structure, sufficiently, supervision, supplier, supporting, technical, toll, trained, training, trend, unable, unauthorized, understanding, validity, variance, web, whistleblower, wire

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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

Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. Section 1350), I, Kun Lin Lee, certify that:


1.	The Quarterly Report of ACL Semiconductors Inc. (the “Company”) on Form 10-Q for the quarter ended March 31, 2012 (the “Report”) as filed with the Securities and Exchange Commission as of the date hereof, 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 15, 2012		/s/ Kun Lin Lee

		Kun Lin Lee
		Chief Financial Officer of ACL Semiconductors Inc.
		(principal financial officer)

This certification has been furnished solely pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

A signed original of this written statement required by Section 906 has been provided to ACL Semiconductors Inc. and will be retained by ACL Semiconductors Inc. and furnished to the Securities and Exchange Commission or its staff upon request.

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