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|Exhibit 31.2                                                                                                
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|CERTIFICATION                                                                                               
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|I, Thomas Viertel, Chief Financial Officer of Presidential Realty Corporation (the Company),
certify that:
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|1. | I have reviewed this annual report on Form 10-KSB of the Company;                                                                                                                                                                                                                                                       
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|2. | Based on my knowledge, this annual 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
annual report;
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|3. | Based on my knowledge, the financial statements, and other financial information included in this
annual report, fairly present in all material respects the financial condition, results of operations
and cash flows of the Company as of, and for, the periods presented in this annual report;                      
|   |                                                                                                                                                                                                                                                                                                                         
|4. | The Company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)) for
the Company and we have:                                                                                               
|   |                                                                                                                                                                                                                                                                                                                         

| | a) | designed such disclosure controls and procedures to ensure that material information relating to the
Company, including its consolidated subsidiaries, is made known to us by others within those entities,
particularly during the period in which this annual report is being prepared;             
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| | b) | evaluated the effectiveness of the Company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                      
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| | c) | disclosed in this report any changes in the Companys internal control over financial reporting
that occurred during the Companys most recent fiscal quarter that has materially affected,
or is reasonably likely to materially affect, the Companys internal control over financial
reporting; and
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|5. | The Companys other certifying officers and I have disclosed, based on our most recent evaluation
of internal control over financial reporting, to the Companys auditors and the Audit Committee
of the Board of Directors:
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| | 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 Companys ability
to record, process, summarize and report financial information; and
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| | b) | any fraud, whether or not material, that involves management or other employees who have a significant
role in the Companys internal control over financial reporting.                                                                                               

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|DATE: | March 30, 2007 | By: | /s/ Thomas Viertel     
|      |                |     |                        
|      |                |     | Thomas Viertel         
|      |                |     | Chief Financial Officer

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