EXHIBIT 31.02

CERTIFICATION OF
PRINCIPAL FINANCIAL OFFICER PURSUANT TO18 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
          December 31, 2006 of DRYCLEAN USA, Inc.;
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|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;
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|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;
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|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:
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| | (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;
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| | (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
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| | (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):
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| | (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
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| | (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: February 9, 2007

| |                            
| | ---------------------------
| | /s/ Venerando J. Indelicato
| | Venerando J. Indelicato    
| | Treasurer and Principal    
| | Financial Officer          

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