EXHIBIT  99.2

                Certification Pursuant to 18 U.S.C. Section 1350,
                    As Adopted Pursuant to Section 906 of the
                          Sarbanes - Oxley Act of 2002

In  connection  with  the  Quarterly  Report  of  American  Income  Fund  I-C, a
Massachusetts Limited Partnership, Liquidating Trust (the "Trust"), on Form 10-Q
for  the  period  ended  September  30,  2002  as  filed with the Securities and
Exchange  Commission  on  the  date  hereof (the "Report"), the undersigned, the
Principal  Financial  and  Accounting  Officer  of  the  Trust, hereby certifies
pursuant  to  18  U.S.C.  1350  as  adopted  pursuant  to  Section  906  of  the
Sarbanes-Oxley  Act  of  2002  that:
(1)     the Report of the Trust filed today 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 Trust.

                    /s/  Wayne  E.  Engle
                    ---------------------
                    Wayne  E.  Engle
                    Vice  President  (Chief  Financial  Officer)
Equis  Corporation, as Manager of the Trust, under a Liquidating Trust Agreement
dated  as  of  July  18,  2002,  Wilmington  Trust  Company,  as Trustee and not
Individually

                                    November  14,  2002