Exhibit 32(b)
CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE
SARBANES-OXLEY ACT OF 2002, OF THE CHIEF FINANCIAL OFFICER
In connection with the Quarterly Report of Rocky Brands, Inc. (the “Company”) on Form 10-Q for the
fiscal quarter ended June 30, 2007, as filed with the Securities and Exchange Commission on the
date hereof (the “Report”), I, James E. McDonald, Executive Vice President and Chief Financial
Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section
906 of the Sarbanes-Oxley Act of 2002, that:
(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.
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James E. McDonald, Executive Vice President and Chief Financial Officer |
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July 31, 2007 |
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