Exhibit 32.2

CERTIFICATION OF CHIEF FINANCIAL OFFICER PURSUANT TO SECTION 906 OF THE
SARBANES-OXLEY ACT OF 2002 (18 U.S.C. SECTION 1350)

         In connection with the Quarterly Report of Empire Resorts, Inc. (the
"Company") on Form 10-Q for the quarterly period ended June 30, 2006 as filed
with the Securities and Exchange Commission on the date hereof (the "Quarterly
Report"), I, Ronald J. Radcliffe, Chief Financial Officer of the Company,
certify, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C.
Section 1350), that:

         (1)   The Quarterly Report fully complies with the requirements of
Section 13(a) of the Securities Exchange Act of 1934; and

         (2)   The information contained in the Quarterly Report fairly
presents, in all material respects, the financial condition and results of
operation of the Company.


Date: August 10, 2006
EMPIRE RESORTS, INC.

By: /s/ Ronald J. Radcliffe
    ----------------------------------------
    Ronald J. Radcliffe
    Chief Financial Officer

A signed original of this written statement required by Section 906, or other
document authenticating, acknowledging, or otherwise adopting the signature that
appears in typed form within the electronic version of this written statement
required by Section 906, has been provided to Empire.