**Exhibit 31-b**

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**CERTIFICATION OF THE CHIEF FINANCIAL OFFICER**

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**PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACTOF 2002**

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I, Lynn J. Good, certifythat:

 

1. I have reviewed thisannual report on Form 10-K 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 thecircumstances under which such statements were made, not misleading withrespect to the period 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)) for CinergyCorp. 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 causedsuch internal control over financial reporting to be designed under oursupervision, to provide reasonable assurance regarding the reliability offinancial reporting and the preparation of financial statements for externalpurposes in accordance with generally accepted accounting principles;

 

c) Evaluated the effectiveness of the registrants’ disclosure controlsand procedures and presented in this report our conclusions about theeffectiveness of the disclosure controls and procedures, as of the end of theperiod covered by 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 designor operation 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 orother employees who have a significant role in the registrants’ internalcontrol over financial reporting.

 

 

Date:  February 28, 2006

 

 
| /s/ Lynn J. Good                                 |   |   |
|--------------------------------------------------|--------|--------|
|     Lynn  J. Good            |   |
|     Chief  Financial Officer |   |

 

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