**EXHIBIT 31.02**

        CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER PURSUANT TO        18 U.S.C. SECTION 1350,        AS ADOPTED PURSUANT TO        SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

        I, Venerando J. Indelicato, certify that:

        1.     I have reviewed this Quarterly Report on Form 10-QSB for        the quarter ended September 30, 2007 of DRYCLEAN USA, Inc.;

        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        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)) for the small        business issuer 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 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)     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

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

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        5.     The small business issuer’s other certifying        officer(s) 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 small business issuer’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 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.

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                    Date: November 12, 2007 |                                                                                                                                                                                                                                                                                                                |
|------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                   | /s/ Venerando J.                    Indelicato                                       

                    Venerando J. Indelicato

                    Treasurer and Principal                    Financial Officer |

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