Exhibit 31.2

Rule 13A-14(a)/ 15D-14(a) Certification
Of Principal Accounting Officer

I, Jonathan B. Lipschitz,
certify that:

1.          I
have reviewed this Report on Form 10-Q of VSB Bancorp, Inc.;

2.          Based
on my knowledge, this report does not contain any untrue statement of 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, 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 the small business issuer as
of, and for, the periods presented in this report;

4.          The
small business issuers other certifying officer(s) 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 the
small business issuer and have:

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 the small business issuer, 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;

b.[Omitted in accordance
with SEC Release Nos. 33-8238 and 34-47986]; and

c. Evaluated the
effectiveness of the small business issuers 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 the small business issuers internal control over financial
reporting that occurred during the small business issuers fourth fiscal
quarter that has materially affected, or is reasonably likely to materially
affect, the small business issuers internal control over financial reporting;
and

5.          The
small business issuers other certifying officer(s) and I have disclosed, based
on our most recent evaluation of internal control over financial reporting, to
the small business issuers auditors and the audit committee of the small
business issuers board of directors (or persons performing the equivalent
functions):

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 small business issuers ability to record, process, summarize and
report financial information; and

b. Any fraud, whether or not
material, that involves management or other employees who have a significant
role in the small business issuers internal control over financial reporting.

|                        |  |                                                             
|----------------------- |  | ------------------------------------------------------------
|Date: November 10, 2009 |  |                                                             
|                        |  | /s/ Jonathan B. Lipschitz                                   
|                        |  |                                                             
|                        |  | Jonathan B. Lipschitz                                       
|                        |  | Vice President, Controller
 and Principal Accounting Officer

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