EXHIBIT 32

                      Certification Of Aegir Ventures, Inc.
           pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
                   regarding Quarterly Report on Form 10-QSB
                      for the quarter ended March 30, 2005

Pursuant to Section 906 of the  Sarbanes-Oxley  Act of 2002 (subsections (a) and
(b) of section 1350,  chapter 63 of title 18,  United States Code),  each of the
undersigned  officers of Aegir  Investments,  Inc., a Delaware  corporation (the
"Company"), does hereby certify that:

      1. The  Company's  Quarterly  Report on Form 10-QSB for the quarter  ended
      March 30, 2005 (the "Form 10-QSB") fully complies with the requirements of
      Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended;
      and

      2.  Information  contained  in the Form  10-QSB  fairly  presents,  in all
      material  respects,  the financial  condition and results of operations of
      the Company.


Date: May 14, 2006                      /s/ Nakagawa Koichi
                                        ----------------------------
                                        By:    Nakagawa Koichi
                                        Title: Director and President
                                               Principal Financial Officer