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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 TOtRrbqMp/xB2oCVlgpn5A==

<SEC-DOCUMENT>0000731245-08-000004.txt : 20080110
<SEC-HEADER>0000731245-08-000004.hdr.sgml : 20080110
<ACCEPTANCE-DATETIME>20080110142226
ACCESSION NUMBER:		0000731245-08-000004
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20071231
FILED AS OF DATE:		20080110
DATE AS OF CHANGE:		20080110

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PRESIDENTIAL REALTY CORP/DE/
		CENTRAL INDEX KEY:			0000731245
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE INVESTMENT TRUSTS [6798]
		IRS NUMBER:				131954619
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		180 S BROADWAY
		CITY:			WHITE PLAINS
		STATE:			NY
		ZIP:			10605
		BUSINESS PHONE:		9149481300

	MAIL ADDRESS:	
		STREET 1:		180 SOUTH BROADWAY
		CITY:			WHITE PLAINS
		STATE:			NY
		ZIP:			10605

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			DELGADO ELIZABETH
		CENTRAL INDEX KEY:			0001274519

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-08594
		FILM NUMBER:		08523176

	MAIL ADDRESS:	
		STREET 1:		180 S BROADWAY
		CITY:			WHITE PLAINS
		STATE:			NY
		ZIP:			10605
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>ldform4-011008_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2007-12-31</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000731245</issuerCik>
        <issuerName>PRESIDENTIAL REALTY CORP/DE/</issuerName>
        <issuerTradingSymbol>PDLA, PDLB</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001274519</rptOwnerCik>
            <rptOwnerName>DELGADO ELIZABETH</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>90 RAMSEY AVE</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>YONKERS</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10701</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Treasurer and Secretary</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>PRESIDENTIAL REALTY CORP. CLASS B COMMON</value>
            </securityTitle>
            <transactionDate>
                <value>2007-12-31</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>J</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>103</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>5.93</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>12023</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">Issued pursuant to Dividend Reinvestment Plan.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>Elizabeth Delgado</signatureName>
        <signatureDate>2008-01-10</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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