60 East 42nd Street Assocaites
June 30, 2002


                                         Exhibit 99(2)

                60 East 42nd St. Associates L.L.C.

                Chief Financial Officer Certification
                   Pursuant to Section 906
                 of Sarbanes - Oxley Act of 2002

	The undersigned Stanley Katzman is signing this Chief Financial
Officer certification as a senior member of the financial/accounting
staff of Wien & Malkin LLP, the supervisor** of 60 East 42nd St.
Associates L.L.C.("Registrant"), to certify that:

(1)    the Quarterly Report on Form 10-Q of Registrant for the quarterly
period ended June 30, 2002 (the "Report") fully complies with the
requirements of Section 13(a) or 15(d) of the Securities Exchange
Act of 1934 (15 U.S.C.78m or 78o(d)); and

(2)    the information contained in the Report fairly presents, in all
material respects, the financial condition and results of
operations of Registrant.


Dated:  August 20, 2002

                                By /s/ Stanley Katzman
                                Stanley Katzman
                                Wien & Malkin LLP, Supervisor





**Registrant's organizational documents do not provide for a Chief
Financial Officer or other officer with equivalent rights and duties.
As described in the Quarterly Report, Registrant is a limited liability
company which is supervised by Wien & Malkin LLP.  Accordingly, this
Chief Financial Officer certification is being signed by a senior
member of the financial/accounting staff of Registrant's supervisor.