Income Opportunity Realty Investors (IOR) 10-Q 2008 Q1 Quarterly report

EXHIBIT 32.1

Certification pursuant to 18 U.S.C. Section 1350 as Adopted Pursuant to Section 906

of the Sarbanes-Oxley Act of 2002

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 three months ended March 31, 2008 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 three months ended March 31, 2008 fairly presents in all material respects, the financial condition and results of operations of the Company, at and for the period indicated.

Date: May 15, 2008	By:	/s/ Daniel J. Moos
		Daniel J. Moos
		President and Chief Operating Officer (Principal Executive Officer)
		/s/ Gene S. Bertcher
		Gene S. Bertcher
		Executive Vice President and Interim Chief Financial Officer