EXHIBIT 32.1

                            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 American Racing Capital,  Inc.
(the "Company") on Form 10-QSB for the quarter ended June 30, 2005 as filed with
the Securities and Exchange  Commission on the date hereof (the  "Report"),  the
undersigned,  in the  capacities  and  on  the  dates  indicated  below,  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 his knowledge:

      1. The Report fully  complies  with the  requirements  of Section 13(a) or
15(d) of the Securities Exchange Act of 1934; and

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

Date:    January 24, 2006                 By:      /s/ Davy Jones
                                                   -----------------------------
                                          Name:    Davy Jones
                                          Title:   Chief Executive Officer

Date:    January 24, 2006                 By:      /s/ Robert Koveleski
                                                   -----------------------------
                                          Name:    Robert Koveleski
                                          Title:   Principal Financial Officer

      A signed  original of this written  statement  required by Section 906, or
other  document  authentications,   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 American Racing
Capital,  Inc.  and will be  retained  by  American  Racing  Capital,  Inc.  and
furnished to the Securities and Exchange Commission or its staff upon request.