**Exhibit        32**

**CERTIFICATION        PURSUANT TO **

**18        U.S.C. SECTION 1350, **

**AS        ADOPTED PURSUANT TO **

**SECTION        906 OF THE SARBANES-OXLEY ACT OF 2002 **

|   | · |   | the                  Registrant’s Report on Form 10-K for the period ended March 31, 2007, as                  filed with the Securities and Exchange Commission on the date hereof,                  fully complies with the requirements of Section 13(a) or 15(d)                  of the                  Securities Exchange Act of 1934, as amended; and |
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|   | · |   | the                  information contained in such report fairly presents, in all material                  respects, the financial condition and results of operations of                  the                  Registrant. |
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| Dated:                  March 30, 2007                                                                                                                      |   |   |   |
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| /s/                  DAN J. HARKEY                                                                                                                               |   |   |        |
| Dan                  J. HarkeyChief                  Executive Officer of Point Center Financial,                  Inc., the sole Manager of the Registrant |   |   |        |

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| /s/                      M. GWEN MELANSON                                                                                                                                    |   |   |        |
| Gwen                        MelansonChief                        Financial Officer of Point CenterFinancial,                        Inc., the sole Manager of the Registrant |

| *  | Dan                    J. Harkey and M. Gwen Melanson function, respectively, as the                    equivalent                    of the chief executive officer and chief financial officer of                    the                    Registrant for purposes of 18 U.S.C.                    Section 1350. |
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