Exhibit 99.2

 Written Statement of the Vice President, Chief Financial Officer and Secretary
                             of Bandag, Incorporated
                          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, Chief Financial Officer and Secretary of Bandag,
Incorporated (the "Company"), hereby certify, based on my knowledge, that the
Annual Report on Form 10-K of the Company for the year ended December 31, 2002
(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/ Warren W. Heidbreder
- --------------------------------
Warren W. Heidbreder
March 21, 2003


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