In
connection with the quarterly report on Form 10-Q of Superior Galleries, Inc.
(the “Company”) for the quarterly period ended December 31, 2005 (the “Report”),
the undersigned hereby certifies in his capacity as Chief Financial Officer
of
the Company, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section
906 of the Sarbanes-Oxley Act of 2002, that:
1. the
Report fully complies with the requirements of Section 13(a) or 15(d) of the
Securities Exchange Act of 1934, as amended; and
2. the
information contained in the Report fairly presents, in all material respects,
the financial condition and results of operations of the Company.
A
signed
original of this written statement required by Section 906 has been provided
to
the Company and will be retained by the Company and furnished to the Securities
and Exchange Commission or its staff upon request.
This
certification accompanies this Report pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002 and shall not be deemed filed by the Company for
purposes of Section 18 of the Securities Exchange Act of 1934, as amended,
and
are not to be incorporated by reference into the Report or any other filing
of
the Company, whether made before or after the date hereof, regardless of any
general incorporation language in such filing.
Dates Referenced Herein and Documents Incorporated by Reference
