-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0001209191-10-049923.txt : 20101012
<SEC-HEADER>0001209191-10-049923.hdr.sgml : 20101011
<ACCEPTANCE-DATETIME>20101012063126
ACCESSION NUMBER:		0001209191-10-049923
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20100105
FILED AS OF DATE:		20101012
DATE AS OF CHANGE:		20101012

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			WILSON ANITA
		CENTRAL INDEX KEY:			0001457936

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-23305
		FILM NUMBER:		101117352

	MAIL ADDRESS:	
		STREET 1:		PO BOX 1687
		CITY:			BELLFLOWER
		STATE:			CA
		ZIP:			90707

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			WILSON CLYDE
		CENTRAL INDEX KEY:			0001458037

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-23305
		FILM NUMBER:		101117353

	MAIL ADDRESS:	
		STREET 1:		PO BOX 1687
		CITY:			BELLFLOWER
		STATE:			CA
		ZIP:			90707

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Clyde Wilson , Trustee of The Wilson Family Trust
		CENTRAL INDEX KEY:			0001501239

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-23305
		FILM NUMBER:		101117351

	MAIL ADDRESS:	
		STREET 1:		10450 TRABUCO ST.
		CITY:			BELLFLOWER
		STATE:			CA
		ZIP:			90706

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			US DRY CLEANING CORP
		CENTRAL INDEX KEY:			0000920317
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PERSONAL SERVICES [7200]
		IRS NUMBER:				770357037
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	BUSINESS ADDRESS:	
		STREET 1:		125 TAHQUITZ CANYON WAY #203
		CITY:			PALM SPRINGS
		STATE:			CA
		ZIP:			92262
		BUSINESS PHONE:		760-322-7447

	MAIL ADDRESS:	
		STREET 1:		125 TAHQUITZ CANYON WAY #203
		CITY:			PALM SPRINGS
		STATE:			CA
		ZIP:			92262

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FIRST VIRTUAL COMMUNICATIONS INC
		DATE OF NAME CHANGE:	20010207

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FVC COM INC
		DATE OF NAME CHANGE:	19980811

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FIRST VIRTUAL CORP
		DATE OF NAME CHANGE:	19971010
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>c05853_4x0.xml
<DESCRIPTION>MAIN DOCUMENT DESCRIPTION
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2010-01-05</periodOfReport>

    <issuer>
        <issuerCik>0000920317</issuerCik>
        <issuerName>US DRY CLEANING CORP</issuerName>
        <issuerTradingSymbol>UDRY</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001458037</rptOwnerCik>
            <rptOwnerName>WILSON CLYDE</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>10450 TRABUCO ST.</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>BELLFLOWER</rptOwnerCity>
            <rptOwnerState>CA</rptOwnerState>
            <rptOwnerZipCode>90706</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001457936</rptOwnerCik>
            <rptOwnerName>WILSON ANITA</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>10450 TRABUCO ST.</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>BELLFLOWER</rptOwnerCity>
            <rptOwnerState>CA</rptOwnerState>
            <rptOwnerZipCode>90706</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001501239</rptOwnerCik>
            <rptOwnerName>Clyde Wilson , Trustee of The Wilson Family Trust</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>10450 TRABUCO ST.</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>BELLFLOWER</rptOwnerCity>
            <rptOwnerState>CA</rptOwnerState>
            <rptOwnerZipCode>90706</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable></nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Convertible Promissory Note</value>
                <footnoteId id="F1"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <footnoteId id="F3"/>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2010-01-05</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>P</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionTotalValue>
                    <value>224998</value>
                </transactionTotalValue>
                <transactionPricePerShare>
                    <footnoteId id="F5"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>2010-01-05</value>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F6"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>1874232</value>
                    <footnoteId id="F4"/>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>50968283</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By Taylor Trust</value>
                    <footnoteId id="F2"/>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Each Reporting Person may be deemed to be a member of a Section 13(d) group that owns more than 10% of the Issuer's outstanding shares of Common Stock.  To enable all of the Reporting Persons to gain access to the Securities and Exchange Commission's electronic filing system (which only accepts a maximum of 10 joint filers per report), this report is the second of two identical reports relating to the same transactions being filed with the Securities and Exchange Commission.</footnote>
        <footnote id="F2">As the trustees of the Taylor Family Trust (the &quot;Taylor Trust&quot;) Lester E. Taylor, Jr. (&quot;Lester&quot;) and Diane M. Taylor (&quot;Diane&quot;) are deemed to beneficially own the securities beneficially owned by the Taylor Trust.</footnote>
        <footnote id="F3">Each dollar of the outstanding balance of the note is convertible into 0.01 shares of Series D Preferred Stock, and each share of Series D Preferred Stock is convertible into 833 shares of Common Stock.  As of January 5, 2010, the Taylor Trust was entitled to convert $224,998 of the note.</footnote>
        <footnote id="F4">Based on the outstanding balance of the convertible note eligible for conversion as of January 5, 2010.</footnote>
        <footnote id="F5">Price of derivative equal to monies loaned pursuant to the convertible note.</footnote>
        <footnote id="F6">N/A</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>Clyde Wilson, Individually and as Trustee of The Wilson Family Trust</signatureName>
        <signatureDate>2010-10-07</signatureDate>
    </ownerSignature>

    <ownerSignature>
        <signatureName>Anita Wilson, Individually and as Trustee of The Wilson Family Trust</signatureName>
        <signatureDate>2010-10-07</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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