UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549  FORM 10-Q/A


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|ý  | QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 
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|o  | TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934




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|For the quarterly period ended June 30, 2009 |  | Commission file number   0-5486

Presidential Life Corporation


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|Delaware                                            |  | 13-2652144                       
|(State of incorporation)                            |  | (IRS Employer Identification No.)
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|69 Lydecker Street, Nyack, NY                       |  | 10960                            
|(Address of principal executive offices)            |  | (Zip Code)                       
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|Registrants telephone number, including area code: |  | (845) 358-2300                   

Securities registered pursuant to Section 12(b) of the Act: Not applicable.  Securities registered pursuant to Section 12(g) of the Act: Title of Each ClassName of each exchange on which registeredCommon Stock, par value $.01 per shareNasdaq  Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ý No   o  Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer. See definition of “accelerated filer and large accelerated filer” in Rule 12b-2 of the Exchange Act. (Check one):


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|Large accelerated filer    ̈ |  | Accelerated filer   x |  | Non-accelerated filer    ̈

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes   o    No   ý  The number of shares outstanding of the Registrant’s common stock as of October 16, 2009 was 29,574,697.   Explanatory Note  This Amendment on Form 10-Q/A amends our Quarterly Report on Form 10-Q for the three months ended June 30, 2009 (the “Original Form 10-Q) as initially filed with the Securities and Exchange Commission on August 7, 2009 to revise the disclosure set forth in Item 4  Submission of Matters to a Vote of Security Holders to include the voting results from our Annual Meeting of Shareholders held on May 13, 2009.  Except as described in this Explanatory Note, no other changes have been made to the Original Form 10-Q Filing, and this Amendment does not amend or update any other information set forth in the Original Form 10-Q Filing.  Part II Other Information    Item 4. Submission of Matters to a Vote of Security Holders  At the Annual Meeting of Shareholders on May 13, 2009, a quorum of shareholders was present, consisting of a total of 21,075,628 shares, represented in person or by proxy. Shareholders elected the nine nominees for Director as set forth in the Companys Proxy Statement relating to the meeting. The shareholders also ratified the appointment of BDO Seidman LLP as independent registered public accountants for the Company for the fiscal year ending December 31, 2009.  1. Election of Directors  Name of NomineeForWithheldDonald Barnes13,044,7128,030,916William A. DeMilt20,480,514595,114W. Thomas Knight20,488,248587,380Herbert Kurz13,675,4097,400,219John D. McMahon20,480,114595,514Lawrence Read20,488,980586,648Laurence Rivkin20,407,712667,916Stanley Rubin19,924,3261,151,302William M. Trust20,480,114595,514  2. Ratification of the appointment of BDO Seidman LLP as independent registered public accountants for the Company for the fiscal year ending December 31, 2009  ForAgainstAbstain20,989,14683,0613,421   Item 6. Exhibits and Reports on Form 8-K  a) Exhibits  31.1 Certificate of Chief Executive Officer 31.2 Certificate of Chief Financial Officer 32.1 Certificate of Chief Executive Officer 32.2 Certificate of Chief Financial Officer  a) Reports on Form 8-K  None    PRESIDENTIAL LIFE CORPORATION October 19, 2009    SIGNATURES   Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.    Presidential Life Corporation (Registrant)    Date:   October 19, 2009 /s/ Donald L. Barnes Donald L. Barnes, President and Duly Authorized Officer of the Registrant    Date:   October 19, 2009 /s/ Charles J. Snyder Charles J. Snyder, Chief Financial Officer of the Registrant   Exhibit 31.1   Certification of Chief Executive Officer Pursuant to Exchange Act Rule 13a-15f  I, Donald L. Barnes, Chief Executive Officer of Presidential Life Corporation certify that:  1.  I have reviewed this quarterly report on Form 10-Q/A of Presidential Life Corporation; 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 company as of, and for, the periods presented in this report; 4.  The companys other certifying officer 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)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the company 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 company, 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) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our 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 company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 (d) Disclosed in this report any change in the companys internal control over financial reporting that occurred during the period covered by the annual report that has materially affected, or is reasonably likely to materially affect, the company's internal control over financial reporting; and 5.  The companys other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the companys auditors and the audit committee of the company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 company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 companys internal control over financial reporting.  Date :October 19, 2009 /s/ Donald L. Barnes Donald L. Barnes Chief Executive Officer   Exhibit 31.2   Certification of Chief Financial Officer Pursuant to Exchange Act Rule 13a-15f  I, Charles Snyder, Chief Financial Officer and Treasurer of Presidential Life Corporation certify that:  1.  I have reviewed this quarterly report on Form 10-Q/A of Presidential Life Corporation, 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 company as of, and for, the periods presented in this report; 4.  The companys other certifying officer 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)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the company 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 company, 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) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our 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 company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 (d) Disclosed in this report any change in the companys internal control over financial reporting that occurred during the period covered by the annual report that has materially affected, or is reasonably likely to materially affect, the companys internal control over financial reporting; and 5.  The companys other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the companys auditors and the audit committee of the company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 company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 companys internal control over financial reporting.   Date :October 19, 2009 /s/ Charles Snyder Charles Snyder Treasurer and Chief Financial Officer     Exhibit 32.1   CERTIFICATION PURSUANT TO  18 U.S.C. SECTION 1350,  AS ADOPTED PURSUANT TO  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002  In connection with the Quarterly Report of Presidential Life Corporation (the Company) on Form 10-Q/A for the period ending June 30, 2009 as filed with the Securities and Exchange Commission on the date hereof (the Report), I, Donald L. Barnes, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that:   (1)  Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and  (2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.   /s/ Donald L. Barnes Donald L. Barnes Chief Executive Officer October 19, 2009    Exhibit 32.2   CERTIFICATION PURSUANT TO  18 U.S.C. SECTION 1350,  AS ADOPTED PURSUANT TO  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002  In connection with the Quarterly Report of Presidential Life Corporation (the Company) on Form 10-Q/A for the period ending June 30, 2009 as filed with the Securities and Exchange Commission on the date hereof (the Report), I, Charles Snyder, Treasurer and Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that:  (1)  Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and  (2)  The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.   /s/Charles Snyder Charles Snyder Treasurer and Chief Financial Officer October 19, 2009