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, 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: May 12, 2006

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

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