Exhibit 99.2

   Written Statement of the Vice President Finance and Chief Financial Officer
                          of The Middleton Doll Company
                         Pursuant to 18 U.S.C. ss. 1350


       Solely for the purposes of complying with 18 U.S.C. ss. 1350, I, the
undersigned Vice President Finance and Chief Financial Officer of The Middleton
Doll Company (the "Company"), hereby certify, based on my knowledge, that the
Quarterly Report of Form 10-Q of the Company for the quarter ended June 30, 200
(the "Report") fully complies with the requirements of Section 13(a) of the
Securities Exchange Act of 1934 and that information contained in the Report
fairly presents, in all material respects, the financial condition and results
of operations of the Company.



/s/ Susan J. Hauke
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Susan J. Hauke
August 14, 2002