Table of Contents

Exhibit31.2

CERTIFICTION OF PRINCPAL FINANCIALOFFICER

I Carl D. Harnick, Vice President andChief Financial Officer, certifythat:

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| 1.  | I have reviewed thisQuarterly Report on Form 10-QSB of Courtside AcquisitionCorp.; |

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| 2.  | Based on myknowledge, this quarterly report does not contain any untrue statementof a material fact or omit to state a material fact necessary to makethe statements made, in light of the circumstances under which suchstatements were made, not misleading with respect to the period coveredby this report; |

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| 3.  | Based onmy knowledge, the financial statements, and other financial informationincluded in this report, fairly present in all material respects thefinancial conditions, results of operations and cash flows of the smallbusiness issuer as of, and for, the periods presented in thisreport; |

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| 4.  | The small businessissuer’s other certifying officer(s) and I are responsible forestablishing and maintaining disclosure controls and procedures (asdefined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internalcontrol over financial reporting (as defined in Exchange Act Rules13a-15(f) and 15d-15(f)) for the small business issuer andhave: |

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| a)  | Designed suchdisclosure controls and procedures, or caused such disclosure controlsand procedures to be designed under our supervision, to ensure thatmaterial information relating to the small business issuer, includingits consolidated subsidiaries, is made known to us by others withinthose entities, particularly during the period in which this report isbeing prepared; |

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| b)  | Designedsuch internal control over financial reporting, or caused such internalcontrol over financial reporting to be designed under our supervision,to provide reasonable assurance regarding the reliability of financialreporting and the preparation of financial statements for externalpurposes in accordance with generally accepted accountingprinciples; |

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| c)  | Evaluated theeffectiveness of the small business issuer’s disclosure controlsand procedures and presented in this report our conclusions about theeffectiveness of the disclosure controls and procedures, as of the endof the period covered by this report based on such evaluation;and |

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| d)  | Disclosed in thisreport any change in the small business issuer’s internalcontrol over financial reporting that occurred during the smallbusiness issuer’s most recent fiscal quarter (the small businessissuer’s fourth fiscal quarter in the case of an annual report)that has materially affected, or is reasonably likely to materiallyaffect, the small business issuer’s internal control overfinancial reporting;and |

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| 5.  | The small businessissuer’s other certifying officer(s) and I have disclosed, basedon our most recent evaluation of internal control over financialreporting, to the small business issuer’s auditors and the auditcommittee of the small business issuer’s board of directors (orpersons performing the equivalentfunctions): |

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| a)  | Allsignificant deficiencies and material weaknesses in the design oroperation of internal control over financial reporting which arereasonably likely to adversely affect the small business issuer'sability to record, process, summarize and report financial information;and |

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| b)  | Any fraud, whether ornot material, that involves management or other employees who have asignificant role in the small business issuer's internal controlover financialreporting. |

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| /s/ CarlD.Harnick                                                                                                                                                     |  | Dated:May  12,2006 |
|     Carl D.Harnick    Vice President and Chief FinancialOfficer    (Principal Accounting and FinancialOfficer) |  |               |
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