EXHIBIT 32.1

EXHIBIT  32.1:  CERTIFICATION  OF  PRINCIPAL  EXECUTIVE  OFFICER  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  October  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
               October 31, 2005 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 October 31, 2005 fairly  presents,  in all
               material  respects,   the  financial  condition  and  results  of
               operations of Nesco Industries, Inc.



         April 28, 2006
                                 /s/ Matthew Harriton
                                 --------------------
                                 Name: Matthew Harriton
                                 Title:  Chief Executive Officer  (principal
                                 executive officer and principal financial
                                 officer)