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**Exhibit      32**

**CERTIFICATION      PURSUANT TO**

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

**AS      ADOPTED PURSUANT TO**

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

**Certification      of Principal Executive Officer**

|   | (i) | the                accompanying Quarterly Report on Form 10-Q of the Company for the                period ended June 30, 2006 (the “Report”) fully complies with the                requirements of Section 13(a) or Section 15(d), as applicable,                of the Securities Exchange Act of 1934, as amended;                and |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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

| Date:  |   | July                28, 2006 |   |                                        |         |                                       |                                  |
|--------|--------|------------------------------|--------|---------------------------------------------|--------------|--------------------------------------------|---------------------------------------|
|   |   |                         |   |                                        |         |                                       |                                  |
|   |   |                         |   | **LAPOLLA                INDUSTRIES, INC.** |
|   |   |                         |   |                                        |         |                                       |                                  |
|   |   |                         |   |                                        |         |                                       |                                  |
|   |   |                         |   | By:                                         |    | /s/                                   | Douglas                J. Kramer, CEO |
|   |   |                         |   |                                        |         | Douglas                J. Kramer           |
|   |   |                         |   |                                        |         | Principal                Executive Officer |

**Certification      of Principal Financial Officer**

|   | (i) | the                accompanying Quarterly Report on Form 10-Q of the Company for the                period ended June 30, 2006 (the “Report”) fully complies with the                requirements of Section 13(a) or Section 15(d), as applicable,                of the Securities Exchange Act of 1934, as amended;                and |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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

| Date:  |   | July                28, 2006 |   |                                        |         |                                       |                                 |
|--------|--------|------------------------------|--------|---------------------------------------------|--------------|--------------------------------------------|--------------------------------------|
|   |   |                         |   |                                        |         |                                       |                                 |
|   |   |                         |   | **LAPOLLA                INDUSTRIES, INC.** |
|   |   |                         |   |                                        |         |                                       |                                 |
|   |   |                         |   |                                        |         |                                       |                                 |
|   |   |                         |   | By:                                         |    | /s/                                   | John                A. Campbell, CFO |
|   |   |                         |   |                                        |         | John                A. Campbell            |
|   |   |                         |   |                                        |         | Principal                Financial Officer |

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