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 nine months ended September 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 nine months ended September 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: November 14, 2006 | By: | /s/ Steven A. Abney | ||
Steven A. Abney | ||||
Executive Vice President and Chief Financial Officer | ||||
(Principal Financial and Accounting Officer and | ||||
Acting Principal Executive Officer) |