Exhibit31.2

CERTIFICATION OF PRINCIPAL FINANCIALOFFICER

I, Carl D. Harnick, Vice President and ChiefFinancial Officer, certify that:

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| 1.  | Ihave reviewed this Quarterly Report on Form 10-QSB of CourtsideAcquisition Corp.; |

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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 on myknowledge, 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 such disclosure controlsand procedures, 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)  | Designed such internalcontrol over financial reporting, or caused such internal control overfinancial reporting to be designed under our supervision, to providereasonable assurance regarding the reliability of financial reportingand the preparation of financial statements for external purposes inaccordance with generally accepted accountingprinciples |

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|  | c)  | Evaluated the effectivenessof the small business issuer’s disclosure controls andprocedures 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 this report any changein the small 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 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)  | All significant deficiencies andmaterial weaknesses in the design or operation of internal control overfinancial reporting which are reasonably likely to adversely affect thesmall business issuer's ability to record, process, summarize andreport financial information; and |

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|  | b)  | Anyfraud, whether or not material, that involves management or otheremployees who have a significant role in the small businessissuer's internal control over financialreporting. |

/s/ Carl D.Harnick        Dated: November 14,2005

Carl D. Harnick

Vice President andChief Financial Officer

(Principal Accounting andFinancial Officer)

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