Exhibit 32.2

CERTIFICATION PURSUANT TO SECTION 906
OF THE SARBANES-OXLEY ACT OF 2002

| |                                                                                                                                                                                                                                               |                                                                                                                                                                                                                                                                                                         
| | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | The
  undersigned, Pramila D. Shaheed, Chief Financial Officer of Levcor
  International, Inc. (the Company), hereby certifies, pursuant to 18 U.S.C.
  1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002,
  that:
| |                                                                                                                                                                                                                                              
| | (1)                                                                                                                                                                                                                                           | the
  Companys Annual Report on Form 10-K for the fiscal year ending December 31,
  2007, as filed with the Securities and Exchange Commission on the date hereof
  (the Annual Report), 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 the Annual Report fairly presents, in all material
  respects, the financial condition and results of operations of the Company.                                                                                                                                         

|    |                                               
|--- | ----------------------------------------------
|By: | /s/ PRAMILA
  D. SHAHEED                      
|    |                                               
|    | Name:
  Pramila D. Shaheed                    
|    | Title:
  Chief Financial Officer and Secretary

March 28, 2008

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