CERTIFICATION

      I, Mitchell S. Segal, Chief Executive and Financial Officer of Walker
Financial Corporation (the "Company"), hereby 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 Quarterly Report on Form 10-QSB of the Company for the year ended
      March 31, 2005, which this certification accompanies (the "Periodic
      Report"), fully complies with the requirements of Section 13(a) of the
      Securities Exchange Act of 1934; and

2.    The information contained in the Periodic Report fairly presents, in all
      material respects, the financial condition and results of operations of
      the Company.


Dated:  May 25, 2005

                                        /s/ Mitchell S. Segal
                                        ----------------------------------------
                                        Mitchell S. Segal
                                        Chief Executive and Financial Officer