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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

     (A) In connection with the Annual Report on Form 10-K of McLeodUSA
Incorporated (the "Company") for the year ended December 31, 2003 as filed with
the Securities and Exchange Commission on the date hereof (the "Report"), I, G.
Kenneth Burckhardt, as Chief Financial Officer of the Company, hereby certify,
pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002, that, subject to item B below, to the best of my
knowledge:

            (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.

     (B) The certifications set forth in item A above are being made within the
context of, and subject to, the facts and circumstances set forth below in this
item B.

     In connection with its reorganization, McLeodUSA completed the sale of
certain businesses, including Pubco and ICTC. In the most recent McLeodUSA
Annual Report on Form 10-K, based on the requirements of SFAS 144, McLeodUSA
reflected these businesses and other businesses that were sold as discontinued
operations for the periods January 1, 2002 to April 16, 2002 and April 17, 2002
to December 31, 2002. In accordance with accounting principles generally
accepted in the United States of America ("GAAP"), McLeodUSA was required to
present its financial statements for the year ended December 31,2001, reflecting
these businesses as discontinued operations. McLeodUSA's former auditors, Arthur
Andersen LLP ("Arthur Andersen"), audited McLeodUSA's financial statements and
issued an audit opinion for the year ended December 31, 2001. On April 24, 2002,
McLeodUSA engaged Deloitte & Touche LLP ("Deloitte & Touche") to serve as its
independent accountants for fiscal year 2002. In order for McLeodUSA to comply
with GAAP requirements related to the financial presentation for discontinued
operations in accordance with Regulation S-X, McLeodUSA would be required to
obtain a new audit opinion with respect to the year ended December 31, 2001.
Since Arthur Andersen is no longer able to perform audits of publicly traded
companies, Deloitte & Touche has informed McLeodUSA, consistent with
Interpretations of SAS No. 58 (AU Section 508), that Deloitte & Touche would be
required to re-audit McLeodUSA's financial statements for the year ended
December 31, 2001 to provide McLeodUSA with an audit opinion on such financial
statements.

     In light of McLeodUSA's reorganization, sale of businesses, and
implementation of fresh-start accounting on April 16, 2002, McLeodUSA has
determined that the expense and effort associated with a re-audit is not in
the best interest of McLeodUSA or its stockholders. As an alternative to a
re-audit McLeodUSA included in its most recent Annual Report on Form 10-K,
unaudited consolidated financial statements, prepared in accordance with
GAAP, reflecting the impact of the discontinued operations for the year ended
December 31, 2001. In order for the Company to sell securities with a
registration statement declared effective by the SEC, such registration
statement must contain three years of audited financials. Should McLeodUSA
elect to conduct a re-audit of 2001 in order to utilize such effective
registration statements, McLeodUSA does not know if Deloitte & Touche would
have any differences in opinion with the prior audit conducted by Arthur
Andersen. At this time McLeodUSA is aware of no material differences of
opinion.

 /s/ G. Kenneth Burckhardt
-------------------------------------
Name: G. Kenneth Burckhardt
Title: Chief Financial Officer
Date: March 15, 2004

This certification accompanies the Report pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by the
Sarbanes-Oxley Act of 2002, be deemed filed by the Company for purposes of
Section 18 of the Securities Exchange Act of 1934, as amended. A signed original
of this written statement required by Section 906 has been provided to the
Company and will be retained by the Company and furnished to the Securities and
Exchange Commission or its staff upon request.