Exhibit 32


                        CERTIFICATION OF PERIODIC REPORT


I, Matthew L. Harriton,  Chief Executive Officer of Nesco Industries,  Inc. (the
"Company"),  certify, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002,
18 U.S.C. Section 1350, that:

     (1)  the  Quarterly  Report  on Form  10-QSB of the  Company  for the three
          months  ended July 31, 2004 (the  "Report")  fully  complies  with the
          requirements of Section 13(a) or 15(d) of the Securities  Exchange Act
          of 1934 (15 U.S.C. 78m or 78o(d)); and

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


Dated: April 25, 2005

                                            /s/Matthew L. Harriton
                                            ----------------------
                                            Matthew L. Harriton
                                            Chief Executive Officer




I, Karen  Nazzareno,  Chief  Financial  Officer of Nesco  Industries,  Inc. (the
"Company"),  certify, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002,
18 U.S.C. Section 1350, that:

     (1)  the  Quarterly  Report  on Form  10-QSB of the  Company  for the three
          months  ended July 31, 2004 (the  "Report")  fully  complies  with the
          requirements of Section 13(a) or 15(d) of the Securities  Exchange Act
          of 1934 (15 U.S.C. 78m or 78o(d)); and

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


Dated: April 25, 2005

                                             /s/Karen Nazzareno
                                            ----------------------
                                            Karen Nazzareno
                                            Chief Financial Officer