EXHIBIT 32.2

                            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 Annual Report of 24Holdings,  Inc. (the "Company")
on Form 10-K for the fiscal  year  ending  December  31,  2005 as filed with the
Securities and Exchange Commission ("SEC") on the date hereof (the "Report"), I,
Kirk M. Warshaw, Chief Financial 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:

      (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.



/s/ Kirk M. Warshaw
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Kirk M. Warshaw
Chief Financial Officer

March 31, 2006