EXHIBIT
32.2
CERTIFICATION
OF PRINCIPAL FINANCIAL OFFICER
I,
Patrick W. Murphy certify that;
1.
I have
reviewed thisannual report on Form 10-K of Alico, Inc. (Alico),
2.
Based
on my knowledge, this report does not contain any untrue statement of a material
fact or omit to state a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such
statements were made, and is not misleading with respect to the period covered
by this report;
3.
Based
on my knowledge, the financial statements, and other financial information
included in this report, fairly present in all material respects the financial
condition, results of operations and cash flows of Alico as of, and for, the
periods presented in this report;
4.
Alico’s other certifying officer and I are responsible for establishing and
maintaining disclosure controls and procedures (as defined in Exchange Act
Rules
13a-15(e) and 15d-15(e)) and internal control over financial reporting (as
defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for Alico and have:
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a)
Designed such disclosure controls and procedures, or caused such
disclosure controls and procedures to be designed under our supervision,
to ensure that material information relating to Alico, including
its
consolidated subsidiaries, is made known to us by others within those
entities, particularly during the period in which this report is
being
prepared;
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b)
Designed such internal control over financial reporting, or caused such internal
control over financial reporting to be designed under our supervision, to
provide reasonable assurance regarding the reliability of financial reporting
and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles;
c)
Evaluated the effectiveness of Alico’s disclosure controls and procedures and
presented in this report our conclusions about the effectiveness of the
disclosure controls and procedures, as of the end of the period covered by
this
report based on such evaluation; and
d)
Disclosed in this report any change in Alico’s internal control over financial
reporting that occurred during Alico’s most recent fiscal quarter
ended August 31, 2006 that has materially affected, or is reasonably likely
to materially affect, Alico’s internal control over financial reporting; and
5.
Alico’s other certifying officer and I have disclosed, based on our most recent
evaluation of internal control over financial reporting, to Alico’s auditors and
audit committee of Alico’s Board of Directors:
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a)
All significant deficiencies and material weaknesses in the design
or
operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrant’s ability to record,
process, summarize and report financial information; and
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b)
Any
fraud, whether or not material, that involves management or other employees
who
have a significant role in the registrant’s internal control over financial
reporting.
Dated: November
28, 2006
/S/
PATRICK W. MURPHY
Patrick
W. Murphy
Chief
Financial Officer