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Exhibit 32.2

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 Quarterly Report of Optical Cable Corporation (the Company) on Form 10-Q for the quarter ended July 31, 2010 as
filed with the Securities and Exchange Commission on the date hereof (the Report), the undersigned hereby certifies, 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 and Exchange Act of 1934; and (2) the information contained in the Report fairly represents, in all material respects, the financial
condition and results of operations of the Company as of July 31, 2010, and for the period then ended.



|                         |  |  |  |                                                  
|------------------------ |  |  |  | -------------------------------------------------
|Date: September 14, 2010 |  |  |  | /s/ Tracy G. Smith                               
|                         |  |  |  | Tracy G. Smith                                   
|                         |  |  |  | Senior Vice President and Chief Financial Officer
#### BROCKETT et al., Respondents, v. WHITCOMB, Appellant.

(Supreme Court, General Term, Fifth Department.

December 28, 1895.)

Action by Ida S. Brockett and another, as administrators, etc., against Flynn Whitcomb, as executor, etc.

No opinion.- Judgment affirmed, with costs, payable out of the estate.
#### Jayne, *Appellant,*v. Wine.

Practice in Supreme Court: abstract of the record. The rules of the supreme court require the appellant or plaintiff in error to set forth in his abstract so much of the record as is necessary to a full understanding of all the questions presented to the court for its decision. The material portions of the evidence should be set out in the abstract as it appears in the *record so*that the court may make its own deductions and where the abstract contains only a statement of what counsel conceives to be the proper conclusions to be drawn from the evidence the judgment will be affirmed, without an examination of the case upon its merits.

*Appeal from Scotland Circuit Court.*— Hon. B. E. Turner, Judge.

Affirmed.

*McKee & Jayne*for appellant.

*F. T. Hughes*for respondent.

Black, J.

— This was a suit to enjoin and restrain the collection of certain taxes for the years 1878 and 1881. That the county court had the power to levy the tax does not seem to be denied, but the relief is asked on the ground of irregularities on the part of the assessor and county clerk, and among other things it is *405alleged that the assessor did not verify the assessment books by his affidavit.

The abstracts are so deficient that we are not able to determine from them what the facts are in respect of these alleged irregularities, and for this reason we feel in duty bound to affirm the judgment without passing upon the merits of the case. Consolidated rules 15 and 16 require the appellant or plaintiff in error to set forth, in his abstract, so much of the record as is necessary to a full understanding of all the questions presented to this court for its decision. In this case, there is no effort on the part of appellant to set out the record or any part of it. All we have is the statement of counsel, in six or seven lines, of what he believes to be the proper conclusions to.be drawn from the evidence, which is no compliance with our rules, either in letter or spirit. The material portions of the evidence should be set out in the abstract as it appears in the record, so that we can see what it is and make our own deductions. The present state of our docket makes it all important that we require a fair compliance with these rules, and that not having been done we are all agreed that the judgment should be affirmed, and it is so ordered.
#### In the Matter of Sydney J. Chase, a Disbarred Attorney, Respondent. Grievance Committee for the Tenth Judicial District, Petitioner.

— Motion by respondent for reargument of petitioner’s motion to confirm the Special Referee’s report, and upon reargument to modify this court’s order dated September 8, 1986, which disbarred the respondent. Motion denied. Mollen, P. J., Lazer, Mangano, Thompson and Bracken, JJ., concur.
<PAGE>

                                                                 EXHIBIT 23.2



                                                    Kaufman Davis, PC
                                                        AN INDEPENDENT CPA Firm




                         CONSENT OF INDEPENDENT AUDITORS


Board of Directors and Stockholder
HoQuotient, Inc.

We consent to the incorporation of our financial statements dated May 11, 1999,
with respect to the consolidated financial statements and schedules of
HoQuotient Inc., for the years ended December 31, 1999 and December 31, 1998 in
the Annual Report dated May 25, 2000 on Form 10-KSB for the registration of
HoQuotient, Inc., under the Securities Exchange Act of 1934.

By: /s/ Kaufman Davis, PC
    -----------------------------------
        Kaufman Davis, PC
        Bethesda, Maryland May 25, 2000
EXHIBIT 24.1
                           
                           
            Consent of Independent Auditors
                           
                           
                           
                           
                           
      We  consent to the incorporation by reference in:
(i)  the Registration Statement Number 33-21598 on Form
S-8, (ii) the Registration Statement Number 33-49040 on
Form S-8 and (iii) the Registration Statement Number 33-
64110  on Form S-8 pertaining to the 1987 Stock  Option
Plan  of  Electrosource,  Inc.;  (i)  the  Registration
Statement  Number  33-22223  on  Form  S-8,  (ii)   the
Registration  Statement Number 33-35856  on  Form  S-8,
(iii)  the  Registration Statement Number  33-49042  on
Form S-8 and (iv) the Registration Statement Number 33-
64108  on  Form S-8 pertaining to the 1988 Non-Employee
Director Stock Option Plan of Electrosource, Inc.;  the
Registration  Statement Number  33-65386  on  Form  S-8
pertaining  to  the 1993 Non-Employee Consultant  Stock
Option  Plan  of Electrosource, Inc.; the  Registration
Statement Number 33-63363 on Form S-8 pertaining to the
1994 Stock Option Plan of Electrosource, Inc.; and  the
Registration Statement (Amendment Number 2 to Form  S-3
Number    33-63361)   and   related    Prospectus    of
Electrosource, Inc. for the registration  of  1,859,333
shares of its common stock of our report dated March 8,
1996,  except for Note O, as to which the date is March
18,  1996, with respect to the financial statements and
schedule  of  Electrosource,  Inc.,  included  in  this
Annual  Report on Form 10-K for the year ended December
31, 1995.


                                        /s/

                                   ERNST & YOUNG LLP

Austin, Texas
March 27, 1996
<TABLE> <S> <C>

<ARTICLE> 5
<MULTIPLIER> 1000
       
<S>                             <C>
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          DEC-31-1998
<PERIOD-START>                             JAN-01-1998
<PERIOD-END>                               DEC-31-1998
<CASH>                                          18,073
<SECURITIES>                                         0
<RECEIVABLES>                                    3,118
<ALLOWANCES>                                         0
<INVENTORY>                                     13,074
<CURRENT-ASSETS>                                35,355
<PP&E>                                         365,767
<DEPRECIATION>                                 105,952
<TOTAL-ASSETS>                                 302,560
<CURRENT-LIABILITIES>                           19,253
<BONDS>                                             62
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             3
<OTHER-SE>                                     238,291
<TOTAL-LIABILITY-AND-EQUITY>                   302,560
<SALES>                                         53,471
<TOTAL-REVENUES>                                53,471
<CGS>                                           63,378
<TOTAL-COSTS>                                   63,378
<OTHER-EXPENSES>                                 1,809
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 668
<INCOME-PRETAX>                               (12,384)
<INCOME-TAX>                                     (932)
<INCOME-CONTINUING>                           (11,452)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (11,452)
<EPS-PRIMARY>                                   (0.38)
<EPS-DILUTED>                                   (0.38)
        

</TABLE>
**EXHIBIT 23.2****Consent of Independent Registered Public Accounting Firm**We consent to the incorporation by reference in this Annual Report (Form 10-K) of ATS Medical, Inc.of our report dated March 6, 2006, except for Note 7, as to which the date is July 13, 2006, withrespect to the consolidated financial statements and schedule of ATS Medical, Inc.We consent to the incorporation by reference in the following Registration Statements and relatedProspectuses:Form S-3 Registration Statement pertaining to 4,400,000 shares of ATS Medical, Inc. common stock(No. 333-108150)Form S-3 Registration Statement pertaining to 3,687,183 shares of ATS Medical, Inc. common stock(No. 113-117331)Form S-3 Registration Statement pertaining to $22,400,000 6% Convertible SeniorNotes due 2025, warrants to purchase 1,344,000 shares of its common stockand 7,011,200 shares of its common stock issuable upon conversion of theNotes and cash exercise of the warrants (No. 333-129521)Form S-3 Registration Statement pertaining to 11,375,000 shares of ATS Medical, Inc. common stock(No. 333-141666)Form S-3 Registration Statement pertaining to 11,760,000 shares of ATS Medical, Inc. common stock(No. 333-144925)Form S-3 Registration Statement pertaining to 1,100,000 shares of ATS Medical,Inc. common stock (No. 333-39288)Form S-3 Registration Statement pertaining to 2,727,273 shares of ATS Medical,Inc. common stock (No. 333-43360)Form S-4 Registration Statement pertaining to 19,000,000 shares of ATS Medical,Inc. common stock (No. 333-133341)Form S-8 2000 Stock Incentive Plan and 1998 Employee Stock Purchase Plan(No. 333-107560)Form S-8 Registration Statement pertaining to 1,516,000 options (No. 333-117332)Form S-8 Registration Statement pertaining to 2,113,000 shares of ATS Medical,Inc. common stock (No. 333-125795)Form S-8 1998 Employee Stock Purchase Plan (No. 333-138147)Form S-8 1987 Stock Option and Stock Award Plan of ATS Medical, Inc.(formerly Helix Biocore, Inc.) (No. 33-44940 and 333-49985)Form S-8 1998 Employee Stock Purchase Plan (No. 333-49985)Form S-8 2000 Stock Incentive Plan (No. 333-55154)Form S-8 1998 Employee Stock Purchase Plan (333-57527)of our report dated March 6, 2006, except for Note 7 as to which the date is July 13, 2006, withrespect to the consolidated financial statements and schedule of ATS Medical, Inc. incorporatedherein by reference, and included in this Annual Report (Form 10-K) of ATS Medical, Inc. for theyear ended December 31, 2007.   ERNST & YOUNG LLP     Minneapolis, Minnesota  March12, 2008
UNPUBLISHED

UNITED STATES COURT OF APPEALS

FOR THE FOURTH CIRCUIT

No. 03-7366

UNITED STATES OF AMERICA,

Plaintiff - Appellee,

versus

MARK F. COLEMAN, a/k/a Mark V. Johnson, a/k/a

Wakim, a/k/a Y-Kim,

Defendant - Appellant.

Appeal from the United States District Court for the District of

South Carolina, at Columbia. Sol Blatt, Jr., Senior District

Judge. (CR-96-325, CA-02-3953)

Submitted: December 11, 2003 Decided: February 3, 2004

Before NIEMEYER and MOTZ, Circuit Judges, and HAMILTON, Senior

Circuit Judge.

Affirmed by unpublished per curiam opinion.

Mark F. Coleman, Appellant Pro Se. Kelly Elizabeth Shackelford,

Mark C. Moore, Assistant United States Attorney, OFFICE OF THE

UNITED STATES ATTORNEY, Columbia, South Carolina, for Appellee.

Unpublished opinions are not binding precedent in this circuit. 

See Local Rule 36(c).
2

PER CURIAM:

Mark F. Coleman appeals the district court order denying his

motion for release on bond pending resolution of his 28 U.S.C. §

2255 (2000) motion. A person seeking interim release during

pursuit of § 2255 relief faces a formidable barrier created by the

fact of conviction and the government’s interest in executing its

judgment. Coleman has failed to establish exceptional

circumstances warranting relief. We further find Coleman did not

present “a clear case on the law, . . . [or] a clear, and readily

evident, case on the facts.” Glynn v. Donnelly, 470 F.2d 95, 98

(1st Cir. 1972)(citation omitted); see also Martin v. Solem, 801

F.2d 324, 329 (8th Cir. 1986). We therefore affirm the district

court’s order denying his request for release on bond. We deny as

moot Coleman’s motion to expedite the appeal. We dispense with

oral argument because the facts and legal contentions are

adequately presented in the materials before the court and argument

would not aid the decisional process.

AFFIRMED
#### In the Matter of the Claim of Scott E. Bedford, Respondent, v R. D. McCarthy Company, Inc., et al., Appellants. Workers’ Compensation Board, Respondent.

— Mikoll, J.

*332In its decision the Workers’ Compensation Board held that, based on the testimony of several physicians and specifically the report filed by claimant’s expert, Dr. Ronald J. Dougherty, "claimant was temporarily totally disabled subsequent to April 6, 1982 generating a continuing rate of $215.00”. There is substantial evidence to sustain the determination of the Board. The evidence presented by the medical experts was conflicting and the Board’s crediting of the testimony of claimant’s expert is a sufficient basis for its decision *(see, Matter of Bartolotta v Metz,*96 AD2d 636, 637; *Matter of Stein v New York Times Co.,*78 AD2d 757; *see also, Matter of Axel v Duffy-Mott Co.,*47 NY2d 1, 6).

Decision affirmed, without costs. Mahoney, P. J., Kane, Weiss, Mikoll and Levine, JJ., concur.
<TABLE> <S> <C>


<ARTICLE>                     5
<LEGEND>
     THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
HAGLER BAILLY, INC. UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE
MONTHS ENDED MARCH 31, 2000
</LEGEND>


<S>                                           <C>
<PERIOD-TYPE>                                  3-MOS
<FISCAL-YEAR-END>                              DEC-31-2000
<PERIOD-START>                                 JAN-01-2000
<PERIOD-END>                                   MAR-31-2000
<CASH>                                         7,918
<SECURITIES>                                   0
<RECEIVABLES>                                  64,452
<ALLOWANCES>                                   (5,503)
<INVENTORY>                                    0
<CURRENT-ASSETS>                               74,034
<PP&E>                                         22,957
<DEPRECIATION>                                 (14,705)
<TOTAL-ASSETS>                                 105,683
<CURRENT-LIABILITIES>                          27,878
<BONDS>                                        0
<PREFERRED-MANDATORY>                          0
<PREFERRED>                                    0
<COMMON>                                       179
<OTHER-SE>                                     72,845
<TOTAL-LIABILITY-AND-EQUITY>                   105,683
<SALES>                                        41,918
<TOTAL-REVENUES>                               41,918
<CGS>                                          32,577
<TOTAL-COSTS>                                  40,424
<OTHER-EXPENSES>                               0
<LOSS-PROVISION>                               0
<INTEREST-EXPENSE>                             53
<INCOME-PRETAX>                                1,528
<INCOME-TAX>                                   810
<INCOME-CONTINUING>                            718
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                                   718
<EPS-BASIC>                                  0.04
<EPS-DILUTED>                                  0.04



</TABLE>
<PAGE>


                                                                    EXHIBIT 99.2

                            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 Quarterly Report on Form 10-QSB of OmniComm Systems, Inc.
(the "Company") for the quarter ended March 31, 2003, as filed with the
Securities and Exchange Commission on the date hereof (the "Report"), the
undersigned, being, Ronald T. Linares, 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:

         3.       The Report fully complies with the requirements of Section
                  13(a) or 15(d) of the Securities Exchange Act of 1934; and

         4.       The information contained in the Report fairly presents, in
                  all material respects, the financial condition and results of
                  operations of the Company.


/s/ Ronald T. Linares
-----------------------
Ronald T. Linares
Vice President and Chief Financial Officer

May 15, 2003



                                       37
U.S. flagAn official website of the United States government
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                            A **.gov** website belongs to an official government organization in the United States.
 **Secure .gov websites use HTTPS**
                            
                            A **lock** (                            
                              A locked padlock                                                      
                            
                            ) or **https://** means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.


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UNPUBLISHED

UNITED STATES COURT OF APPEALS

FOR THE FOURTH CIRCUIT

No. 98-7544

JACKIE MCMULLEN,

Petitioner - Appellant,

versus

BUREAU OF PRISONS,

Respondent - Appellee.

Appeal from the United States District Court for the Northern

District of West Virginia, at Clarksburg. William M. Kidd, Senior

District Judge. (CA-98-118-1)

Submitted: April 15, 1999 Decided: April 21, 1999

Before NIEMEYER and HAMILTON, Circuit Judges, and PHILLIPS, Senior

Circuit Judge.

Affirmed by unpublished per curiam opinion.

Jackie McMullen, Appellant Pro Se.

Unpublished opinions are not binding precedent in this circuit.

See Local Rule 36(c).
2

PER CURIAM:

Jackie McMullen appeals the district court’s order denying relief on his 28 U.S.C. § 2241 (1994) petition. We have reviewed the

record and the district court’s opinion and find no reversible

error. Accordingly, we affirm on the reasoning of the district

court. See McMullen v. Bureau of Prisons, No. CA-98-118-1 (N.D.W.

Va. Sept. 21, 1998); see also Pelissero v. Thompson, ___ F.3d ___,

1999 WL 133112 (4th Cir. Mar. 12, 1999) (No. 97-6156). We dispense

with oral argument because the facts and legal contentions are

adequately presented in the materials before the court and argument

would not aid the decisional process.

AFFIRMED