EXHIBIT 32

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 Cozumel  Corporataion (the "Company")
on Form  10-QSB for the  period  ending  December  31,  2003,  as filed with the
Securities and Exchange  Commission on the date hereof (the  "Report"),  I, Jehu
Hand, President and 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 and 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

/s/ Jehu Hand
By: Jehu Hand
President and Chief Financial Officer
February 1, 2004