Exhibit        31(b)

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 Annual Report on Form 10-KSB for the year ended June 30, 2007 of        DRYCLEAN USA, 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; |
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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):

|   | (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: September 26,        2007

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