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
Quarterly Report on Form 10-Q of the Company for the quarter ended March 31,
2003 (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
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Warren W. Heidbreder
May 9, 2003