EXHIBIT 32

                                   CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER
                      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 Corporation
(the  "Company)  on Form 10-QSB for the quarter ended December 31,  2002,  Jehu
Hand hereby certifies,  pursuant to 18 U.S.C.  Section 1350, as adopted
pursuant to Section 906 of the  Sarbanes-Oxley  Act of 2002, that to the best of
his knowledge:

            (1)   The quarterly  report fully complies with the  requirements of
                  Section 13(a) of the Securities Exchange Act of 1934; and

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

/s/ Jehu Hand

Jehu Hand
Chief Executive Officer and
Chief Financial Officer
(principal executive and financial officer
September 1, 2004