OF CFO PURSUANT TO
U.S.C. SECTION 1350,
ADOPTED PURSUANT TO
906 OF THE SARBANES-OXLEY ACT OF 2002
connection with the Quarterly Report on Form 10-Q of Newcastle Investment Corp.
(the "Company") for the quarterly period ended June 30, 2006 as filed with
Securities and Exchange Commission on the date hereof (the "Report"), Debra
Hess, as Chief Financial Officer of the Company, hereby certifies, pursuant
18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley
Act of 2002, that, to the best of her knowledge:
Report fully complies with the requirements of Section 13(a) or 15(d)
the Securities Exchange Act of 1934; and
information contained in the Report fairly presents, in all material respects,
the financial condition and results of operations of the Company.
Debra A. Hess
certification accompanies the Report pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by
Sarbanes-Oxley Act of 2002, be deemed filed by the Company for purposes of
Section 18 of the Securities Exchange Act of 1934, as amended.
original of this written statement required by Section 906 of the Sarbanes-Oxley
Act of 2002 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