EXHIBIT31.2

PANAVISION INC.CERTIFICATION OF CHIEF FINANCIAL OFFICER

I, Bobby G. Jenkins, certify that:

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|  | 1.  | Ihave reviewed this Quarterly Report on Form 10-Q of PanavisionInc.; |

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|  | 2.  | Based on my knowledge, this report does notcontain any untrue statement of a material fact or omit to state amaterial fact necessary to make the statements made, in light of thecircumstances under which such statements were made, not misleadingwith respect to the period covered by this report; |

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|  | 3.  | Based on my knowledge, the financial statements, and otherfinancial information included in this report, fairly present in allmaterial respects the financial condition, results of operations andcash flows of the registrant as of, and for, the periods presented inthis report; |

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|  | 4.  | The registrant's other certifyingofficer(s) and I are responsible for establishing and maintainingdisclosure controls and procedures (as defined in Exchange Act Rules13a-15(e) and 15d-15(e)) for the registrant and have: |

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|  | (a)  | Designed such disclosure controls and procedures,or caused such disclosure controls and procedures to be designed underour supervision, to ensure that material information relating to theregistrant, including its consolidated subsidiaries, is made known tous by others within those entities, particularly during the period inwhich this report is being prepared; |

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|  | (b)  | Evaluated the effectiveness of theregistrant's disclosure controls and procedures and presented inthis report our conclusions about the effectiveness of the disclosurecontrols and procedures, as of the end of the period covered by thisreport based on such evaluation; and |

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|  | (c)  | Disclosed in this report any change in theregistrant's internal control over financial reporting thatoccurred during the registrant's most recent fiscal quarter (theregistrant's fourth fiscal quarter in the case of an annualreport) that has materially affected, or is reasonably likely tomaterially affect, the registrant's internal control overfinancial reporting; and |

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|  | 5.  | The registrant's othercertifying officer(s) and I have disclosed, based on our most recentevaluation of internal control over financial reporting, to theregistrant's auditors and the audit committee of theregistrant's board of directors (or persons performing theequivalent functions): |

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|  | (a)  | All significantdeficiencies and material weaknesses in the design or operation ofinternal control over financial reporting which are reasonably likelyto adversely affect the registrant's ability to record, process,summarize and report financial information; and |

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|  | (b)  | Any fraud, whether or not material, that involvesmanagement or other employees who have a significant role in theregistrant's internal control over financial reporting. |

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| Dated:    November12, 2004   |  | /s/ BOBBYG. JENKINS   Name: Bobby G. Jenkins Title:Executive Vice President and Chief FinancialOfficer |
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