SEC FILE NUMBER:

001-08594          

CUSIP NUMBER:   

Class a: 741 004105
class B: 741 004204

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 12b-25

NOTIFICATION OF LATE FILING

(Check one): x Form 10-K o Form 20-F o Form 11-K o Form 10-Q o Form 10-D o Form N-SAR o Form N-CSR

For Period Ended: December 31, 2011

o Transition Report on Form 10-K

o Transition Report on Form 20-F

o Transition Report on Form 11-K

o Transition Report on Form 10-Q

o Transition Report on Form N-SAR

For the Transition Period Ended: ______________________________________________________________

Nothing in this form shall be construed to imply that the Commission has verified any information contained herein.

If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates:

PART I -- REGISTRANT INFORMATION

PRESIDENTIAL REALTY CORPORATION

Full Name of Registrant

_________________________________________________

Former Name if Applicable

9 East 40^th Street, Suite 900

Address of Principal Executive Office (Street and Number)

New York, NY 10016

City, State and Zip Code

PART II — RULES 12b-25(b) AND (c)

If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed. (Check box if appropriate)

x	(a)	The reasons described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;
	(b)	The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F,11-K or Form N-SAR or Form S-CSR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report or transition report on Form 10-Q or subject distribution report on Form 10-D, or portion thereof, will be filed on or before the fifth calendar day following the prescribed due date; and
	(c)	The accountant's statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.

PART III — NARRATIVE

State below in reasonable detail why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-SAR, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.

We could not complete our annual report on Form 10-K for the fiscal year ended December 31, 2011, including the financial statements for such period, on a timely basis, due to unanticipated delays arising in connection with the preparation thereof. We anticipate that we will file the annual report on Form 10-K no later than the fifteenth calendar day following the prescribed filing date.

PART IV — OTHER INFORMATION

(1)  Name and telephone number of person to contact in regard to this notification.

Nickolas W. Jekogian (Name) 914 (Area Code) 948-1300   (Telephone Number)

(2) Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to file such report(s) been filed? If answer is no, identify report(s).

Yes x No o

(3) Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof?

Yes x No o

If so: attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made.

We have not yet finalized our financial statements for the fiscal year ended December 31, 2011. Therefore, we are unable to quantify the anticipated changes in our results of operations at this time. However, based on information currently available to us, we anticipate that the earnings statements included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2011 will reflect a decrease in revenues and an increase in costs and expenses and net loss, for the fiscal year ended December 31, 2011, as compared to the fiscal year ended December 31, 2010.

PRESIDENTIAL REALTY CORPORATION

(Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.

Date:  March 30, 2012	By:	\s\ Nickolas W. Jekogian
		Name:  Nickolas W. Jekogian
		Title:    Chief Executive Officer

ATTENTION

Intentional misstatements or omissions of fact constitute Federal Criminal Violations (See 18 U.S.C. 1001).