<DOCUMENT>
<TYPE>EX-13.2
<SEQUENCE>8
<FILENAME>c49180_ex13-2.txt
<TEXT>


                                                                    EXHIBIT 13.2

                            CERTIFICATION 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 amendment to the Annual Report of TAT  Technologies  Ltd.
(the "Company") on Form 20-F/A for the period ending December 31, 2006, as filed
with the Securities and Exchange  Commission on the date hereof (the  "Report"),
I, Israel Ofen, Chief Financial Officer of the Company,  certify, pursuant to 18
U.S.C.  ss. 1350, as adopted  pursuant to ss. 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; and

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


/s/ Israel Ofen
-----------------------------------
Israel Ofen
Chief Financial Officer

July 3, 2007
</TEXT>
</DOCUMENT>
