EXHIBIT  99.2

                Certification Pursuant to 18 U.S.C. Section 1350,
                    As Adopted Pursuant to Section 906 of the
                          Sarbanes - Oxley Act of 2002

In  connection  with  the Annual Report of American Income Partners V-A  Limited
Partnership  Liquidating  Trust (the "Trust"), on Form 10-K for the period ended
September  30,  2002 as filed with the Securities and Exchange Commission on the
date  hereof  (the  "Report"),  the  undersigned,  the  Principal  Financial and
Accounting Officer of the Trust, hereby certifies pursuant to 18 U.S.C.  1350 as
adopted  pursuant  to  Section  906  of  the  Sarbanes-Oxley  Act  of 2002 that:

     (1)     the  Report  of  the  Trust  filed  today  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
Trust.

                    /s/  Wayne  E.  Engle
                    ---------------------
                    Wayne  E.  Engle
                    Vice  President  (Chief  Financial  Officer)
Equis  Corporation, as Manager of the Trust, under a Liquidating Trust Agreement
dated  as  of  July  18,  2002,  Wilmington  Trust  Company,  as Trustee and not
Individually

                                    March  31,  2003