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 quarterly  report of 24Holdings Inc. (the "Company")
on Form  10-QSB  for the  period  ending  September  30,  2006 as filed with the
Securities and Exchange  Commission  (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 result of operations of
          the Company.

/s/ Kirk M. Warshaw
- -----------------------------------
Kirk M. Warshaw
Chief Financial Officer
November 13, 2006

A signed  original of this  certification  has been  provided to the Company and
will be retained by the Company and  furnished  to the  Securities  and Exchange
Commission or its staff upon request.