**Exhibit 31.b**

 

**CERTIFICATIONOF THE CHIEF FINANCIAL OFFICER**

** **

**PURSUANTTO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002**

** **

I, James L. Turner, certifythat:

 

1. I have reviewed this quarterlyreport on Form 10-Q of Cinergy Corp., The Cincinnati Gas &Electric Company, PSI Energy, Inc., and The Union Light, Heat and PowerCompany;

 

2. Based on my knowledge,this report does not contain any untrue statement of a material fact or omit tostate a material fact necessary to make the statements made, in light of the circumstancesunder which such statements were made, not misleading with respect to theperiod covered by this report;

 

3. Based on my knowledge,the financial statements, and other financial information included in thisreport, fairly present in all material respects the financial condition,results of operations and cash flows of the registrants as of, and for, theperiods presented in this report;

 

4. The registrants’ othercertifying officers and I are responsible for establishing and maintainingdisclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and15d-15(e)) for the registrants and internal control over financial reporting(as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) forCinergy Corp. and have:

 

a)       Designed such disclosure controls and procedures, or caused suchdisclosure controls and procedures to be designed under our supervision, toensure that material information relating to the registrants, including theirconsolidated subsidiaries, is made known to us by others within those entities,particularly during the period in which this report is being prepared;

 

b)      Designed such internal control over financial reporting, or caused suchinternal control over financial reporting to be designed under our supervision,to provide reasonable assurance regarding the reliability of financialreporting and the preparation of financial statements for external purposes inaccordance with generally accepted accounting principles;

 

c)       Evaluated the effectiveness of the registrants’ disclosure controls andprocedures and presented in this report our conclusions about the effectivenessof the disclosure controls and procedures, as of the end of the period coveredby this report based on such evaluation; and

 

d)      Disclosed in this report any change in the registrants’ internalcontrol over financial reporting that occurred during the registrants’ mostrecent fiscal quarter (the registrants’ fourth fiscal quarter in the case of anannual report) that has materially affected, or is reasonably likely tomaterially affect, the registrants’ internal control over financial reporting;and

 

5. The registrants’ othercertifying officers and I have disclosed, based on our most recent evaluationof internal control over financial reporting, to the registrants’ auditors andthe audit committee of the registrants’ board of directors (or personsperforming the equivalent functions):

 

a)       All significant deficiencies and material weaknesses in the design oroperation of internal control over financial reporting which are reasonablylikely to adversely affect the registrants’ ability to record, process,summarize and report financial information; and

 

b)      Any fraud, whether or not material, that involves management or otheremployees who have a significant role in the registrants’ internal control overfinancial reporting.

 
| Date: May 10, 2005  |   |
|--------------------------|--------|
|                     |   |
|                     |   |
| /s/ James L. Turner      |   |   |
|                     |   |
| James  L. Turner         |   |
| Chief  Financial Officer |   |
|                          |        |  |