CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT
with the Annual Report of Appliance Recycling Centers of America, Inc. (the “Company”) on Form 10-K for the
fiscal year ended December 30, 2017, as filed with the Securities and Exchange Commission on the date hereof (the
“Report”), I, Virland A. Johnson, the
Chief Financial Officer (Principal Financial Officer) of the Company, to the best of my knowledge and belief, certify, pursuant
to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:
Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
information contained in the Report fairly presents, in all material respects, the financial condition and results of operations
of the Company.
/s/ Virland A. Johnson
Virland A. Johnson
Chief Financial Officer
(Principal Financial Officer)
Dated: June 12, 2018
The certification set forth above is being furnished as an exhibit
solely pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and is not being filed as part of the Report as a separate disclosure
document of the Company or the certifying officers.
A signed original of this written statement required by Section
906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the
electronic version of this written statement required by Section 906, has been provided to the Company and will be retained by
the Company and furnished to the Securities and Exchange Commission or its staff upon request.