EXHIBIT 32.2

                      Statement of Chief Financial Officer
         Pursuant to Section 1350 of Title 18 of the United States Code


         Pursuant to Section 1350 of Title 18 of the United States Code, I, Mark
W. Simon, Senior Vice President, Chief Financial Officer and Corporate Secretary
of Penn Engineering & Manufacturing Corp. (the "Company"), hereby certify that,
to the best of my knowledge:

         1.       The Company's Form 10-K Annual Report for the period ended
                  December 31, 2003 (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.


Date:  March 15, 2004                     /s/ Mark W. Simon
                                          -------------------------------------
                                          Mark W. Simon, Senior Vice President,
                                          Chief Financial Officer and Corporate
                                          Secretary