Exhibit 32.2

Certification Of Periodic Financial Report Pursuant to

Section 906 of the Sarbanes-Oxley Act of 2002

      In connection with the Annual Report on Form 10-K/A (Amendment No. 1) for the period ended December 31, 2004 of Danielson Holding Corporation (the “Company”) as filed with the Securities and Exchange Commission on the date hereof (the “Report”), Craig D. Abolt, as Chief Financial Officer of the Company, hereby certifies, pursuant to 18 U.S.C. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to his knowledge:

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

      (2) the information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company; and

      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 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.

/s/ Craig D. Abolt

Craig D. Abolt

Chief Financial Officer

Date: March 21, 2005