Exhibit 31.2

CERTIFICATION OF CHIEF FINANCIAL
OFFICER
AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Arthur
D. Viola, certify that:

1.I have reviewed this Form 10-K/A of Daniels Corporate Advisory Company, Inc.;

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;

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 registrant as of, and for, the periods present in this Annual Report;

4.The registrant’s other certifying officer(s) 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 13-a-15(f) and 15d-15(f)) for the registrant and 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 registrant, 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;

(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 principals;

(c)Evaluated the effectiveness of the registrant’s disclosure controls and procedures and
presented in this Annual Report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end
of the period covered by this Annual Report based on such evaluation; and

(d)Disclosed in this Annual Report any change in the registrant’s internal control over
financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal
quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s
internal control over financial reporting; and

5.The registrant’s other certifying officer(s) and I have disclosed, based on our most
recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the
registrant’s board of directors (or persons performing the equivalent functions):

(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 registrant’s ability to record, process,
summarize and Report financial information; and

(b)Any fraud, whether or not material, that involved management or other employees who have a
significant role in the registrant’s internal control over financial reporting.

Date: March 7, 2013.

/s/ Arthur D.
ViolaArthur D. Viola, Chief Financial Officer and Principal Accounting Officer