EXHIBIT 31.2

                            CERTIFICATION PURSUANT TO
                  SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

     I, Daniel Norensberg, Chief Financial Officer (principal financial and
accounting officer) of Excellency Investment Realty Trust, Inc. (the
"Registrant"), certify that:

     1.   I have reviewed this Quarterly Report on Form 10-QSB of the Registrant
for the three-month period ended September 30, 2007, as filed with the
Securities and Exchange Commission on the date hereof (the "Quarterly Report");

     2.   Based on my knowledge, this Quarterly 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
Quarterly Report;

     3.   Based on my knowledge, the financial statements, and other financial
information included in this Quarterly Report, fairly present in all material
respects the financial condition, results of operations and cash flows of the
Registrant as of, and for, the periods presented in this Quarterly Report;

     4.   I am responsible for establishing and maintaining disclosure controls
and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and
internal control over financial reporting (as defined in Exchange Act Rules
13a-15(f) and 15d-15(f) for the Registrant and have:

          (a)  Designed such disclosure controls and procedures, or caused such
disclosure controls and procedures to be designed under my supervision, to
ensure that material information relating to the Registrant, including its
consolidated subsidiaries, is made known to me by others within those entities,
particularly during the period in which this Quarterly Report is being prepared;

          (b)  Designed such internal control over financial reporting, or
caused such internal control over financial reporting to be designed under my
supervision, to provide reasonable assurance regarding the reliability of
financial reporting and the preparation of financial statements for external
purposes in accordance with generally accepted accounting principles;

          (c)  Evaluated the effectiveness of the Registrant's disclosure
controls and procedures and presented in this report my conclusions about the
effectiveness of the disclosure controls and procedures, as of the end of the
period covered by this Quarterly Report based on such evaluation(the "Evaluation
Date"); and

          (d)  Disclosed in this Quarterly Report any change in the Registrant's
internal control over financial reporting that occurred during the Registrant's
most recent fiscal quarter (the Registrant's fourth fiscal quarter in the case
of an annual report) that has materially affected, or is reasonably likely to
materially affect, the Registrant's internal control over financial reporting;
and

     5.   I have disclosed, based on my most recent evaluation of internal
control over financial reporting, to the Registrant's auditors and the audit
committee of Registrant'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 Registrant'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 Registrant's internal control
over financial reporting.



Dated:  November 19, 2007             Signature:   /s/ Daniel Norensberg
      ---------------------                     --------------------------------
                                                   Daniel Norensberg
                                                   Chief Financial Officer
                                                   (principal financial and
                                                   accounting officer)