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 March 31, 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.

|                      |                          
|--------------------- | -------------------------
|Dated: May
  15, 2008
|                     
|By:                   | /s/
PRAMILA DEVI SHAHEED 
|                      |                          
|                      | Pramila Devi
  Shaheed   
|                      | Chief
  Financial Officer

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