Exhibit31.2

CERTIFICTION OF PRINCPAL FINANCIAL OFFICER

ICarl D. Harnick, Vice President and Chief Financial Officer, certifythat:

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| 1.  | I have reviewed this Quarterly Report onForm 10-QSB of Courtside AcquisitionCorp.; |

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| 2.  | Based on my knowledge, this quarterlyreport does not contain any untrue statement of a material fact or omitto state a material fact necessary to make the statements made, inlight of the circumstances under which such statements were made, notmisleading with respect to the period covered by thisreport; |

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| 3.  | Based on my knowledge, the financialstatements, and other financial information included in this report,fairly present in all material respects the financial conditions,results of operations and cash flows of the small business issuer asof, and for, the periods presented in thisreport. |

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| 4.  | The small business issuer’s othercertifying officer(s) and I are responsible for establishing andmaintaining disclosure controls and procedures (as defined in ExchangeAct Rules 13a-15(e) and 15d-15(e)) for the small business issuer andhave: |

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|  | a)  | Designed such disclosure controls andprocedures, or caused such disclosure controls and procedures to bedesigned under our supervision, to ensure that material informationrelating to the small business issuer, including its consolidatedsubsidiaries, is made known to us by others within those entities,particularly during the period in which this report is beingprepared; |

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|  | b)  | Evaluated the effectiveness of thesmall business issuer’s disclosure controls and procedures andpresented in this report our conclusions about the effectiveness of thedisclosure controls and procedures, as of the end of the period coveredby this report based on such evaluation;and |

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|  | c)  | Disclosed in this report any change in thesmall business issuer’s internal control over financialreporting that occurred during the small business issuer’s mostrecent fiscal quarter (the small business issuer’s fourth fiscalquarter in the case of an annual report) that has materially affected,or is reasonably likely to materially affect, the small businessissuer’s internal control over financial reporting;and |

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| 5.  | The small business issuer’s othercertifying officer(s) and I have disclosed, based on our most recentevaluation of internal control over financial reporting, to the smallbusiness issuer’s auditors and the audit committee of the smallbusiness issuer’s board of directors (or persons performing theequivalent functions): |

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|  | a)  | All significantdeficiencies and material weaknesses in the design or operation ofinternal control over financial reporting which are reasonably likelyto adversely affect the small business issuer's ability torecord, process, summarize and report financial information;and |

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|  | b)  | Any fraud, whether or not material, thatinvolves management or other employees who have a significant role inthe small business issuer's internal control over financialreporting. |

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| /s/Carl D. Harnick                                                                                                                                                            |  |  | Dated: November 6,2006 |
|      Carl D. Harnick     VicePresident and Chief Financial Officer     (Principal Accountingand FinancialOfficer) |  |  |                   |
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