**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-Q 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:                May 14, 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                                                                                                                           |
| M.                Gwen MelansonChief                Financial Officer of Point Center Financial,                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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