EXHIBIT
32.02
DEER
VALLEY CORPORATION
CERTIFICATION
PURSUANT TO
18
U.S.C.
SECTION 1350
AS
ADOPTED PURSUANT TO
SECTION
906 OF THE SARBANES-OXLEY ACT OF 2002
WRITTEN
STATEMENT OF THE CHIEF FINANCIAL OFFICER
Solely
for the purposes of complying with 18 U.S.C. §1350, as adopted pursuant to §906
of the Sarbanes-Oxley Act of 2002, I, Charles G. Masters, the undersigned Acting
Chief Financial Officer of Deer Valley Corporation (the “Company”), hereby
certify, based on my knowledge, that the Annual Report on Form 10-KSB of the
Company for the year ended December 30, 2006 (the “Report”) as filed with the
Securities and Exchange Commission on the date hereof:
| 1. |
Fully
complies with the requirements of Section 13(a) or 15(d) of the Securities
Exchange Act of 1934; and
|
|
2.
|
That
the information contained in the Report fairly presents, in all material
respects, the financial condition and results of operations of the
Company.
|
/s/
Charles G. Masters
Charles
G. Masters
Acting
Chief Financial Officer
April
9,
2007