Exhibit 32.2
                     Certification Pursuant to Section 906
                       of the Sarbanes-Oxley Act of 2002


In connection with the filing of the Quarterly Report on Form 10-QSB of Park
Hill Capital III Corp. (the "Company") for the period ended June 30, 2006
as filed with the Securities and Exchange Commission, I, Parker Seto, Chief
Financial Officer of the Company certify, pursuant to 18 U.S.C. ss.1350, as
adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to the
best of my knowledge and belief:

     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 results or operations
        of the Company.



/s/ PARKER SETO                                         November 14, 2006
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Parker Seto
Chief Financial Officer