Exhibit
32.2
CERTIFICATION
PURSUANT TO
18
U.S.C. SECTION 1350,
AS
ADOPTED PURSUANT TO
SECTION
906 OF THE SARBANES-OXLEY ACT OF 2002
In
connection with the Quarterly Report of J. C. Penney Company, Inc. (the
"Company") on Form 10-Q for the period ending November 3, 2007 (the "Report"),
I, Robert B. Cavanaugh, 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 to my knowledge:
| (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.
|
DATED
this 12th
day of December 2007.
/s/
Robert B. Cavanaugh
Robert
B. Cavanaugh
Executive
Vice President and
Chief
Financial Officer