EXHIBIT 32

                            CERTIFICATION PURSUANT TO
                             18 U.S.C. SECTION 1350

     The undersigned hereby certifies that to her knowledge the quarterly report
of TMSS Liquidation, Inc. (the "Company") filed with the Securities and Exchange
Commission on the date hereof fully complies with the requirements of section
13(a) or 15(d) of the Securities Exchange Act of 1934 and that the information
contained in such report fairly represents, in all material respects, the
financial condition and results of operations of the Company. A signed original
of this written statement required by Section 906 of The Sarbanes-Oxley Act of
2002 has been provided to TMSS Liquidation, Inc. and will be retained by TMSS
Liquidation, Inc. and furnished to the Securities and Exchange Commission or its
staff upon request.

Date: July 6, 2005             /s/ Deborah D. Mosier
                                   Deborah D. Mosier
                                   President and Chief Financial Officer,
                                   Principal Executive and Financial Officer