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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 September 30, 2007 (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:  | November                  14, 2007 |   |                                          |                                                   |
|--------|------------------------------------|--------|-----------------------------------------------|--------------------------------------------------------|
|   |                               |   | **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 September 30, 2007 (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:  | November                  14, 2007 |   |                                          |                                                  |
|--------|------------------------------------|--------|-----------------------------------------------|-------------------------------------------------------|
|   |                               |   | **LAPOLLA                  INDUSTRIES, INC.** |
|   |                               |   |                                          |                                                  |
|   |                               |   | By:                                           | /s/  Timothy                  J. Novak, CFO |
|   |                               |   |                                          | Timothy                  J. Novak                     |
|   |                               |   |                                          | Principal                  Financial Officer          |

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