UNITED STATES
                        SECURITIES AND EXCHANGE COMMISSION
                              Washington, D.C. 20549

                                      FORM 8-K

                                  CURRENT REPORT

                      Pursuant to Section 13 or 15(d) of the
                         Securities Exchange Act of 1934


Date of Report (Date of earliest event reported)   May 13, 2005
                                                 ---------------------

                       Presidential Realty Corporation
---------------------------------------------------------------------
                  (Exact name of registrant as specified in its charter)

             DELAWARE             1-8594              13-1954619
----------------------------   ------------          ------------
(State or other jurisdiction   (Commission         (I.R.S. Employer
     of incorporation)          File Number)     Identification Number)

180 South Broadway, White Plains, New York           10605
-------------------------------------------          ------
(Address of principal executive offices)           (Zip Code)

Registrant's telephone number, including area code   (914) 948-1300
                                                     --------------


                           No change since last Report
-------------------------------------------------------------
(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:

[  ]  Written communications pursuant to Rule 425 under the Securities
       Act (17CFR230.425)
[  ]  Soliciting material pursuant to Rule 14a-12 under the Exchange
      Act(17CFR240.14a-12)
[  ]  Pre-commencement communications pursuant to Rule 14d-2(b) under
      the Exchange Act (17CFR240.14d-2(b))
[  ]  Pre-commencement communications pursuant to Rule 13e-4(c) under
         the Exchange Act (17CFR240.13e-4(c))






ITEM 2.02.        Results of Operations and Financial Condition.

   On May 13, 2005, Presidential Realty Corporation issued the press release
announcing financial results for the three months ended March 31, 2005.

     A copy of this press release is annexed hereto as Exhibit 99.1.







                                  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 hereunto duly authorized.


Date:  May 16, 2005                 PRESIDENTIAL REALTY CORPORATION



                                  By:/s/ Jeffrey F. Joseph
                                     ----------------------------
                                     Jeffrey F. Joseph
                                     President










INDEX TO EXHIBITS


Exhibit No.                                 Description

99.1                                        Press Release dated May 13, 2005