EXHIBIT 99-2

CERTIFICATION OF RUI GUIMARAIS, CHIEF FINANCIAL OFFICER OF

WESTMINSTER CAPITAL, INC.

This certification is provided pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, 18 U.S.C. § 1350, and accompanies the quarterly report on Form 10-Q/A (the “Form 10-Q/A”) for the quarter ended September 30, 2002 of Westminster Capital, Inc. (the “Issuer”).

I, Rui Guimarais, the Chief Financial Officer of Issuer, certify that to the best of my knowledge:

(i) the Form 10-Q/A fully complies with the requirements of Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m(a) or 78o(d)); and

(ii) the information contained in the Form 10-Q/A fairly presents, in all material respects, the financial condition and results of operations of the Issuer.

Dated: February 6, 2003

By	/s/  Rui Guimarais
	Rui Guimarais Chief Financial Officer

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