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
March 31, 2005 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.

Date:  May 16, 2005
                                           /s/ Venerando J. Indelicato
                                           -------------------------------------
                                           Venerando J. Indelicato
                                           Treasurer and Principal
                                           Financial Officer