Exhibit 13.2
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                    PRINCIPAL FINANCIAL OFFICER CERTIFICATION
                       PURSUANT TO 18 U.S.C. SECTION 1350

In connection with this annual report of Allships Ltd. (the "Company") on Form
20-F for the year ended February 28, 2006, as filed with the Securities and
Exchange Commission (the "SEC") on or about the date hereof (the "Report"), I,
Christopher J. Thomas, the Principal Financial Officer of the Company, certify,
pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002, that:

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

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

A signed original of this written statement has been provided to the Company and
will be retained by the Company and furnished to the SEC or its staff upon
request.

Date: August  29, 2006

 /s/ Christopher J. Thomas
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Principal Financial Officer


SK 23113 0001 697492