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 September 30, 2010, 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.
|
/s/ James E. McDonald
|
|
James
E. McDonald, Executive Vice President and Chief Financial
Officer
|
|
October
28, 2010
|