Exhibit 32.2

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION
1350, AS ADOPTED PURSUANT TO SECTION 906 OF THESARBANES-OXLEY ACT OF 2002

|                                                                                                                   |                                                                                                                                                                                                                                                                                                                          
|------------------------------------------------------------------------------------------------------------------ | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C.
 Section 1350), I, Kun Lin Lee, certify that:
|                                                                                                                   |                                                                                                                                                                                                                                                                                                                          
|1.                                                                                                                 | The Annual Report of ACL Semiconductors Inc. (the
 Company) on Form 10-K for the year ended December 31, 2008 (the
 Report), as filed with the Securities and Exchange Commission as of the
 date hereof, 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.                                                                                                                                                                   

|                          |                                                      | 
|------------------------- | ---------------------------------------------------- | 
|Date:
 September 20, 2010 | /s/ Kun Lin
 Lee                                     | 
|                          |                                                      | 
|                          | Kun Lin Lee                                          | 
|                          | Chief
 Financial Officer of
 ACL Semiconductors Inc. | 

This
certification has been furnished solely pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002.

A signed original of this
written statement required by Section 906 has been provided to ACL
Semiconductors Inc. and will be retained by ACL Semiconductors Inc. and
furnished to the Securities and Exchange Commission or its staff upon request.

---