Exhibit 31.3

Section 302 Certification

CERTIFICATIONS

I, Robert R. McCoy, Vice President, Secretary and Treasurer, certify that;

1.	I have reviewed this annual report on Form 10-K of The Pittsburgh &
        West Virginia Railroad;

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 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 registrant as of, and for, the periods presented in this report;

4.	The registrant's other certifying officers and I are responsible for
        establishing and maintaining disclosure controls and procedures
        (as defined in Exchange Act Rules 13a-14 and 15d-14) for the registrant
        and we have:

	a)	designed such disclosure controls and procedures to ensure
                that material information relating to the registrant is made
                known to us by others within those entities, particularly
                during the period in which this report is being prepared;

	b)	designed internal controls 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; and

        c)      evaluated the effectiveness of the registrant'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 change in the registrant's
                internal control over financial reporting that occurred during
                the registrant's most recent fiscal quarter 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 officers and I have disclosed, based
        on our most recent evaluation, to the registrant's auditors and the
        audit committee of registrant's Board of Trustees:

	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 data and have identified for the registrant's
                auditors any material weaknesses in internal controls; and

	b)	any fraud, whether or not material, that involves management
                or other employees who have a significant role in the
                registrant's internal controls over financial reporting; and



Date: March 24, 2008                  /s/ Robert R. McCoy
                                      Robert R. McCoy
                                      Vice President, Secretary and Treasurer