Exhibit 31.2

Rule 13A-14(a)/ 15D-14(a) Certification
Of Principal Accounting Officer

I, Ronald
Giampaolo, certify that:

1.          I
have reviewed this Report on Form 10-K of VSB Bancorp, 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. [Omitted in
accordance with SEC Release Nos. 33-8238 and 34-47986]; and

c. Evaluated
the effectiveness of the small business issuers disclosure controls and
procedures as of the end of the period covered by this report based on such
evaluation; and

d. 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 fourth
fiscal quarter that has materially affected, or is reasonably likely to
materially affect, the small business issuers internal control over financial
reporting; and

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: March
 24, 2009 |                                                              | 
|                      |                                                              | 
|                      | /s/ Ronald
 Giampaolo                                        | 
|                      |                                                              | 
|                      | Ronald
 Giampaolo                                           
|                      | Vice
 President, Controller and Principal Accounting Officer

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