Exhibit31.2

CERTIFICTION OF PRINCPAL EXECUTIVEOFFICER

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

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| 1.  | I have reviewed this Quarterly Reporton Form 10-QSB of Courtside Acquisition Corp.; |

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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 this report; |

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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 this report. |

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| 4.  | The small business issuer'sother certifying 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)) and internal control over financialreporting (as defined in Exchange Act Rules 13a-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)  | 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 accounting principles |

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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 internal controlover financial reporting that occurred during the small businessissuer'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 smallbusiness issuer's other certifying officer(s) and I havedisclosed, based on our most recent evaluation of internal control overfinancial reporting, to the small business issuer's auditors andthe audit committee of the small business issuer's board ofdirectors (or persons performing the equivalent 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)  | Anyfraud, whether or not material, that involves management or otheremployees who have a significant role in the small businessissuer's internal control over financial reporting. |

/s/ Carl D. Harnick                                                                                            Dated:August 15, 2005       Carl D. Harnick      Vice President and Chief Financial Officer      (Principal Accounting and FinancialOfficer)

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