EXHIBIT31.2

PANAVISION INC. CERTIFICATION OF CHIEF FINANCIALOFFICER

I, Bobby G. Jenkins, certify that:

1.    I have reviewed this Quarterly Report on Form 10-Q ofPanavision Inc.;

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| 2.  | Based on my knowledge,this report does not contain any untrue statement of a material fact oromit to state a material fact necessary to make the statements made, inlight of the circumstances under which such statements were made, notmisleading with respect to the period covered by this report; |

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| 3.  | Based on my knowledge, the financialstatements, and other financial information included in this, fairlypresent in all material respects the financial condition, results ofoperations and cash flows of the registrant as of, and for, the periodspresented in this report; |

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| 4.  | Theregistrant's other certifying officer(s) and I are responsiblefor establishing and maintaining disclosure controls and procedures (asdefined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for theregistrant and have: |

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|  | (a)  | Designedsuch disclosure controls and procedures, or caused such disclosurecontrols and procedures to be designed under our supervision, to ensurethat material information relating to the registrant, including itsconsolidated subsidiaries, is made known to us by others within thoseentities, particularly during the period in which this report is beingprepared; |

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|  | (b)  | Evaluated theeffectiveness of the registrant's disclosure controls andprocedures and presented in this report our conclusions about theeffectiveness of the disclosure controls and procedures, as of the endof the period covered by this report based on such evaluation; and |

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|  | (c)  | Disclosed in this report anychange in the registrant's internal control over financialreporting that occurred during the registrant's most recentfiscal quarter (the registrant's fourth fiscal quarter in thecase of an annual report) that has materially affected, or isreasonably likely to materially affect, the registrant's internalcontrol over financial reporting; and |

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| 5.  | The registrant's other certifyingofficer(s) and I have disclosed, based on our most recent evaluation ofinternal control over financial reporting, to the registrant'sauditors and the audit committee of the registrant's board ofdirectors (or persons performing the equivalent functions): |

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|  | (a)  | All significant deficiencies andmaterial weaknesses in the design or operation of internal control overfinancial reporting which are reasonably likely to adversely affect theregistrant's ability to record, process, summarize and reportfinancial information; and |

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|  | (b)  | Anyfraud, whether or not material, that involves management or otheremployees who have a significant role in the registrant'sinternal control over financial reporting. |

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| Dated:May 14,2004                  | /s/ BOBBY G.JENKINS                     |

|  | Name: Bobby G. Jenkins Title:Executive Vice President and Chief FinancialOfficer |
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