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EXCEL - IDEA: XBRL DOCUMENT - Foundation Healthcare, Inc.Financial_Report.xls
10-Q - FORM 10-Q - Foundation Healthcare, Inc.c19868e10vq.htm
EX-31.3 - EXHIBIT 31.3 - Foundation Healthcare, Inc.c19868exv31w3.htm
EX-31.2 - EXHIBIT 31.2 - Foundation Healthcare, Inc.c19868exv31w2.htm
EX-31.1 - EXHIBIT 31.1 - Foundation Healthcare, Inc.c19868exv31w1.htm
EX-32.1 - EXHIBIT 32.1 - Foundation Healthcare, Inc.c19868exv32w1.htm
EX-32.2 - EXHIBIT 32.2 - Foundation Healthcare, Inc.c19868exv32w2.htm
EXHIBIT 32.3
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), I, the undersigned Chief Accounting Officer of Graymark Healthcare, Inc. (the “Company”), hereby certify that, to the best of my knowledge, the Quarterly Report on Form 10-Q of the Company for the period ended June 30, 2011 (the “Quarterly Report”) fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934 and that information contained in the Quarterly Report fairly presents, in all material respects, the financial condition and results of operations of the Company.
         
Date: August 12, 2011  /s/ GRANT A. CHRISTIANSON    
  Chief Accounting Officer   
  (Principal Accounting Officer)