Exhibit 32.2

CERTIFICATION PURSUANT TO SECTION 906
OF THE SARBANES-OXLEY ACT OF 2002

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| | In connection
with the Quarterly Report on Form 10-Q of Levcor International, Inc. (the
Company) for the quarterly period ended June 30, 2008 as filed with the
Securities and Exchange Commission on the date hereof (the Report), I,
Pramila Devi Shaheed, Chief Financial Officer of the Company, certify, 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.

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|------------------------ | --------------------------
|Dated: August
  14, 2008
|                         |                           
|By:                      | /s/ Pramila
  Devi Shaheed
|                         |                           
|                         | Pramila Devi Shaheed      
|                         | Chief Financial Officer   

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