EXHIBIT 32.2


                    CERTIFICATION OF CHIEF FINANCIAL OFFICER

  Pursuant to section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. ss.1350)

Pursuant to Section 906 of the Sarbanes-Oxley  Act of 2002 (18 U.S.C.  ss.1350),
the undersigned,  Scott A. Kaniewski, Chief Financial Officer of Empire Resorts,
Inc.,  a Delaware  corporation  (the  "Company"),  does hereby  certify,  to his
knowledge, that:

The Quarterly report Form 10-QSB for the quarter ended September 30, 2004 of the
Company (the "Report") fully complies with the  requirements of section 13(a) or
15(d) of the Securities  Exchange Act of 1934, and the information  contained in
the Report fairly presents,  in all material respects,  the financial  condition
and results of operations of the Company.


Date: November 15, 2004


By: /s/Scott A. Kaniewski
    -----------------------
    Scott A. Kaniewski
    Chief Financial Officer