EXHIBIT 32.2

                            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 Vertical Computer System,
Inc. (the "Company") on Form 10-QSB for the fiscal quarter ended September 30,
2006 as filed with the United States 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 her
knowledge:

      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 of operation of the
Company.


Date: November 14, 2006                 By: /s/ Luiz Valdetaro
                                            ------------------------------------
                                        Name:  Luiz Valdetaro
                                        Title: Principal Accounting 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 by Vertical
Computer Systems, Inc. and will be retained by Vertical Computer Systems, Inc.
and furnished to the Securities and Exchange Commission or its staff upon
request.