

                                CERTIFICATION OF
                      TREASURER AND CHIEF FINANCIAL OFFICER


      Pursuant to 18 U.S.C. ss.1350, the undersigned, Samir N. Masri, who is the
Treasurer and Chief Financial Officer of Lincoln International Corporation (the
"Company"), hereby certifies that the Company's Annual Report on Form 10-KSB for
the year ended July 31, 2004, (the "Report") fully complies with the
requirements of ss.13(a) or ss.15(d) as applicable, of the Securities Act of
1934 and that the information contained in the Report fairly presents, in all
material respects, the financial condition and results of operations of the
Company.



                                /s/ SAMIR N. MASRI
                                --------------------------
                                Name:  Samir N. Masri
                                Title:  Treasurer and Chief Financial Officer
                                Date:  October 29, 2004


