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,  2007 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, as amended; and

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

Dated: October 11, 2007

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


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.