| **EX-32.2** | **CERTIFICATION OF CHIEF        FINANCIAL OFFICER PURSUANT TOSECTION 906 OF THE SARBANES-OXLEY ACT OF 2002** |
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| CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE        SARBANES-OXLEY ACT OF 2002    In connection        with the Annual Report of Cougar Holdings Inc. (the        "Company") on Form 10-KSB for the year ended June 30, 2004 as filed with the Securities and Exchange Commission (the        "Report"), I, Terry G. Cook, Chief Financial Officer of the        Company, certify, pursuant to 18 U.S.C. section 1350, as adopted pursuant to        section 906 of the Sarbanes-Oxley Act of 2002, that:    (1)The 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 Report fairly presents, in all material respects, the        financial condition and results of operations of the Company.     Dated:         September 27, 2004  By:    /s/ Terry G. Cook   Terry G. Cook   Chief Financial Officer     |