EXHIBIT
32.2
CERTIFICATION
OF CFO PURSUANT TO
18
U.S.C. SECTION 1350,
AS
ADOPTED PURSUANT TO
SECTION
906 OF THE SARBANES-OXLEY ACT OF 2002
In
connection with the Annual Report on Form 10-K of Newcastle Investment Corp.
(the "Company") for the annual period ended December 31, 2006 as filed with
the
Securities and Exchange Commission on the date hereof (the "Report"), Debra
A.
Hess, as Chief Financial Officer of the Company, hereby certifies, pursuant
to
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:
| (1) |
The
Report fully complies with the requirements of Section 13(a) or
15(d)
of the Securities Exchange Act of 1934; and
|
| (2) |
The
information contained in the Report fairly presents, in all material
respects, the financial condition and results of operations of the
Company.
|
/s/
Debra A. Hess
Debra
A.
Hess
Chief
Financial Officer
February
26, 2007
This
certification accompanies the Report pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by
the
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.
A
signed
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
request.