EXHIBIT 32.2
------------

                              UNITED-GUARDIAN, INC.
                    CERTIFICATION OF CHIEF FINANCIAL OFFICER
                       PURSUANT TO 18 U.S.C. SECTION 1350,
                    AS ADOPTED PURSUANT TO SECTION 906 OF THE
                           SARBANES-OXLEY ACT OF 2002



     I, Robert S. Rubinger,  Chief Financial Officer of  United-Guardian,  Inc.,
hereby  certify,  pursuant to 18 U.S.C.  Section  1350,  as adopted  pursuant to
Section  906 of the  Sarbanes-Oxley  Act of 2002,  that  the  Annual  Report  of
United-Guardian, Inc. on Form 10-KSB for the fiscal year ended December 31, 2006
fully complies with the requirements of Section 13(a) or 15(d) of the Securities
Exchange Act of 1934, and that information  contained in this Form 10-KSB fairly
presents  in all  material  respects  the  financial  condition  and  results of
operations of United-Guardian, Inc.


Date:  March 27, 2007                    By: /s/ Robert S. Rubinger
                                             ----------------------
                                             Robert S. Rubinger