I,
Robert Salomon, the Chief Financial Officer of Ashton Woods USA L.L.C. (the
“Company”), in
compliance with 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley
Act of 2002, hereby certify that
the Company’s Annual Report on Form 10-K for the period ended
May
31, 2007, filed with the Securities and Exchange Commission: (i) fully complies with the
requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and (ii) the
information contained in such Annual Report fairly presents, in all material respects, the
financial condition and results of operations of
the Company.