EXHIBIT 32.2

                CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

         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 filing of the Form
10-K/A (Amendment No. 1) of The Lamson & Sessions Co. (the "Company") for the
period ended January 3, 2004 as filed with the Securities and Exchange
Commission (the "SEC") on March 31, 2004 (the "Report"), the undersigned officer
of the Company certifies that, to such officer's knowledge:

         (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 results of
                  operations of the Company as of the dates and for the periods
                  expressed in the Report.

         A signed original of this written statement has been provided to the
Company and will be retained by the Company and furnished to the SEC or its
staff upon request. This certification is provided solely pursuant to 18 U.S.C.
Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of
2002, and shall not be deemed to be a part of the Report or "filed" for any
purpose whatsoever.

March 31, 2004

                                        /s/ James J. Abel
                                        -------------------------------------
                                        James J. Abel
                                        Executive Vice President, Secretary,
                                        Treasurer and Chief Financial Officer
                                        (Principal Financial Officer)


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