Exhibit 31.2 CERTIFICATION I, Thomas
  Viertel, Chief Financial Officer of Presidential Realty Corporation (the
  small business issuer), certify that:1.
I have
  reviewed this annual report on Form 10-KSB of the small business issuer;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 officers 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 we 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)
designed
  such internal control over financial reporting, or caused such internal control
  over financial reporting to be designed under our supervision, to provide
  reasonable assurance regarding the reliability of financial reporting and the
  preparation of financial statements for external purposes in accordance with
  generally accepted accounting principles;(c)
evaluated
  the effectiveness of the small business issuers disclosure controls and
  procedures and presented in this report our conclusions about the
  effectiveness of the 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 changes in the small business issuers internal control over
  financial reporting that occurred during the small business issuers most
  recent fiscal quarter that has materially affected, or is reasonably likely
  to materially affect, the small business issuers internal control over
  financial reporting; and5.
The small
  business issuers other certifying officers 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 Board of
  Directors:    (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: March 25, 2008
By:
/s/ THOMAS
  VIERTELThomas ViertelChief Financial Officer