EXHIBIT 32.1
OFFICER’S SECTION 1350 CERTIFICATIONS
Each of the undersigned officers of Income Opportunity Realty Investors, Inc., a Nevada corporation (the “Company”) hereby certifies that:
| (i) | The Company’s Quarterly Report on Form 10-Q for the six months ended June 30, 2006 fully complies with the requirements of Section 13(a) of the Securities Exchange Act of 1934, as amended, and |
| (ii) | The information contained in the Company’s Quarterly Report on Form 10-Q for the six months ended June 30, 2006 fairly presents in all material respects, the financial condition and results of operations of the Company, at and for the period indicated. |
| Date: August 14, 2006 | /s/ Steven A. Abney | |
| Steven A. Abney | ||
| Executive Vice President and Chief Financial Officer | ||
| (Principal Financial and Accounting Officer and | ||
| Acting Principal Executive Officer) |