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|Exhibit 31.2                                                                                                
|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;                      
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|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:                                                                                               
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|   | a)                                                                                                                                                                                                                                                                                                                      
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|   | b)                                                                                                                                                                                                                                                                                                                      
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|   | c)                                                                                                                                                                                                                                                                                                                      
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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)                                                                                                                                                                                                                                                                                                                      
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|   | b)                                                                                                                                                                                                                                                                                                                      

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|DATE:  March 23, 2006 | By:
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