EXHIBIT  32.2

     Certifying Statement of the Chief Financial Officer
      pursuant to Section 906 of the Sarbanes-Oxley Act;


In connection with the Annual Report of Photovoltaic Solar Cells,
Inc. (the "Company") on Form 10-K for the year ended February 29,
2008 as filed with the Securities and Exchange Commission on the
date hereof (the "Report"), I, Harvey Judkowitz, Chief 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 result of
operations of the Company.


A signed original of this written statement required by Section
906 has been provided to Photovoltaic Solar Cells, Inc. and will
be retained by Photovoltaic Solar Cells, Inc. and furnished to
the Securities and Exchange Commission or its staff upon request.



May 2, 2008                   /s/ Harvey Judkowitz
                              ---------------------------
                              Harvey Judkowitz, Treasurer
                              Chief Financial Officer
                              Principal Accounting and
                              Financial Officer