Exhibit 99.2

                      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, the
undersigned, Mark W. Simon, the Senior Vice President, Chief Financial Officer
and Corporate Secretary of Penn Engineering & Manufacturing Corp. (the
"Company"), hereby certifies that to his knowledge:

1.   The Company's Form 10-Q Quarterly Report for the period ended March 31,
     2003 (the "Report") fully complies with the requirements of Section 13(a)
     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, 2003

                                              /s/ Mark  W. Simon
                                              -----------------------------
                                              Mark W. Simon
                                              Senior Vice President and
                                              Chief Financial Officer


A signed original of this written statement required by Section 906 of the
Sarbanes-Oxley Act of 2002 has been provided by the Company and will be retained
by the Company and furnished to the Securities and Exchange Commission or its
staff upon request.