EXHIBIT 32.1

Certification Pursuant to
18 U.S.C. Section 1350,
as adopted Pursuant to
Section 302 of the Sarbanes-Oxley Act of 2002.

In  connection  with the annual  report of  Receivable  Acquisition & Management
Corporation  (the  "COMPANY") on Form 10-KSB for the period ended  September 30,
2006 as filed with the SEC on the date hereof (the "REPORT"),  I hereby certify,
in my capacity as an officer of the Company, for purposes of 18 U.S.C. ss. 1350,
as adopted  pursuant to ss. 906 of the  Sarbanes-Oxley  Act of 2002,  that to 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.



                                                 /s/ Max Khan
                                                 -------------------------------
                                                 By: Max Khan
                                                 Chief Executive Officer,
                                                 Chief Financial Officer
                                                 DATE: January 8, 2007


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