EXHIBIT 32.1

                           SECTION 1350 CERTIFICATION

     In connection with the Quarterly Report of Lee Fine Arts, Inc. (the
"Company") on Form 10-QSB for the quarter ending March 31, 2007 as filed with
the Securities and Exchange Commission on the date hereof (the "Report"), I,
Elfred Lee, President of the Company, certify, pursuant to 18 U.S.C. Section
1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002,
that, to my 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 operations of the
Company.

Date: May 14, 2007

                                         By: /s/ Elfred Lee
                                            ---------------------------
                                            Elfred Lee
                                            President