EX-99.906(b) CERT

        CERTIFICATION PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT

      Pursuant to 18 U.S.C. ss. 1350, the undersigned officer of VLC Trust on
behalf of the Ocean State Tax Exempt Fund (the "Company"), hereby certifies, to
the best of his knowledge, that the Company's Report on Form N-CSR for the
period ended October 31, 2006 (the "Report") fully complies with the
requirements of Section 13(a) or 15(d), as applicable, of the Securities
Exchange Act of 1934 and that the information contained in the Report fairly
presents, in all material respects, the financial condition and results of
operations of the Company

Dated: January 4, 2007                 By: /s/ Kevin M. Oates
                                           ------------------------------------
                                           Kevin M. Oates
                                           Vice President & Treasurer

      A signed original of this written statement required by Section 906, or
other document authenticating, acknowledging, or otherwise adopting the
signature that appears in typed form within the electronic version of this
written statement required by Section 906, has been provided to the registrant
and will be retained by the registrant and furnished to the Securities and
Exchange Commission or its staff upon request.