Exhibit 32.2

                                  Certification

         Pursuant to 18 U.S.C. Section 1350, the undersigned Chief Financial
Officer of MASSBANK Corp. hereby certifies that the Company's Annual Report on
Form 10-K for the year ended December 31, 2003 (the "Report") fully complies
with the requirements of Section 13(a) or 15(d), as applicable, of the
Securities Exchange Act of 1934 and that the information contained in the Report
fairly presents, in all material respects, the financial condition and results
of operations of the Company.

Dated: March 12, 2004

                                                 /s/ Reginald E. Cormier
                                                 -----------------------
                                                 Reginald E. Cormier
                                                 Chief Financial Officer

The foregoing certification is being furnished solely pursuant to 18 U.S.C.
Section 1350 and is not being filed as part of the Report or as a separate
disclosure document.