Oswald in the doorway: the blog of the Oswald Innocence Campaign, by Ralph Cinque

Go to CE 2063, Memorandum of Interview, which is a statement by Postal Inspector Holmes of Oswald's last interview before he was killed. Holmes said that Oswald denied emphatically any involvement in the murders of Tippit or Kennedy or any knowledge thereof. It was essentially Oswald's last words. 

http://www.history-matters.com/archive/jfk/wc/wcvols/wh24/pdf/WH24_CE_2063.pdf

So, in his final words, Oswald denied shooting Tippit or Kennedy, and he also denied any involvement in it whatsoever and any knowledge of it whatsoever.  

And it is the truth: Oswald had no knowledge of it and no involvement in it, except as the patsy. He was not patsy and participant.