**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, 2008 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 |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

 

20

 

 

----

|   | 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        12, 2008

 

|   | /s/ Venerando J.                        Indelicato                         Venerando J.                        Indelicato

Treasurer and PrincipalFinancial Officer |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

 

 

21