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 Quarterly  Report of Acorn Holding Corp. (the "Company")
on Form 10-Q for the period  ending March 31, 2003 as filed with the  Securities
and  Exchange  Commission  on the  date  hereof  (the  "Report"),  I,  Larry  V.
Unterbrink,  Treasurer  (Principal  Financial  and  Accounting  Officer)  of the
Company, certify, pursuant to 18 U.S.C. ss. 1350, as adopted pursuant to ss. 906
of the Sarbanes-Oxley Act of 2002, that, to my knowledge:

(3)   The Report fully complies with the  requirements of section 13(a) or 15(d)
      of the Securities Exchange Act of 1934; and

(4)   The information  contained in the Report fairly presents,  in all material
      respects, the financial condition and result of operations of the Company.

                                    /s/Larry V. Unterbrink
                                    --------------------------------------------
                                    Larry V. Unterbrink
                                    Treasurer (Principal Financial
                                    and Accounting Officer)
May 14, 2003