EXHIBIT 32.1:  CERTIFICATION OF PRINCIPAL EXECUTIVE AND PRINCIPAL FINANCIAL
               OFFICER PURSUANT TO 18 U.S.C. 1350, as adopted pursuant to
               Section 906 of the Sarbanes-Oxley Act of 2002.


     In  connection  with the  accompanying  Quarterly  report on Form 10-QSB of
Nesco  Industries,  Inc. for the quarter  ended July 31, 2005,  the  undersigned
hereby  certifies  pursuant to 18 U.S.C.  Section 1350,  as adopted  pursuant to
Section 906 of the  Sarbanes-Oxley  Act of 2002, to the best of my knowledge and
belief, that:

     (1)  such  Quarterly  report on Form 10-QSB for the quarter  ended July 31,
          2006 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 such Quarterly report on Form 10-QSB for
          the  quarter  ended July 31,  2005 fairly  presents,  in all  material
          respects,  the financial  condition and results of operations of Nesco
          Industries, Inc.

                                         /s/ Matthew Harriton
                                        -----------------------------------
                                        Name: Matthew Harriton
                                        Title: Chief Executive Officer
                                              (principal executive officer
                                               and principal financial officer)