EXHIBIT31.4

CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER OF UCDPFINANCE, INC. PURSUANT TO RULE 15d – 14(a)

I,Michael J. Short, certify that:

|          |                                                                                                                                                           |
|----------|-----------------------------------------------------------------------------------------------------------------------------------------------------------|
| 1.  | I havereviewed this quarterly report on Form 10-Q for the quarter ended March27, 2004 of Universal City Development Partners, Ltd. and UCDP Finance,Inc.; |

|          |                                                                                                                                                                                                                                                                                                       |
|----------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 2.  | Based on my knowledge, this reportdoes not contain any untrue statement of a material fact or omit tostate a material fact necessary to make the statements made, in lightof the circumstances under which such statements were made, notmisleading with respect to the period covered by thisreport; |

|          |                                                                                                                                                                                                                                                                                     |
|----------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 3.  | Based on my knowledge, the financialstatements, and other financial information included in this report,fairly present in all material respects the financial condition,results of operations and cash flows of the registrant as of, and for,the periods presented in this report; |

|          |                                                                                                                                                                                                           |
|----------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 4.  | Theregistrant's other certifying officers and I are responsible forestablishing and maintaining disclosure controls and procedures (asdefined in Exchange Act Rule 15d-14(c)) for the registrant andhave: |

|          |                                                                                                                                                                                                                                                                                                                                                                          |
|----------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| a)  | Designed such disclosurecontrols and procedures, or caused such disclosure controls andprocedures to be designed under our supervision, to ensure thatmaterial 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; |

|          |                                                                                                                                                                                                                                                                                |
|----------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 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 |

|          |                                                                                                                                                                                                                                                                                                                                                                                   |
|----------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 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 |

|          |                                                                                                                                                                                                                                                                                             |
|----------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 5.  | Theregistrant's other certifying officers and I have disclosed,based on our most recent evaluation of internal control over financialreporting, to the registrant's auditors and the audit committeeof the registrant's board of directors (or persons performing theequivalent functions): |

|          |                                                                                                                                                                                                                                                                |
|----------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| a)  | Allsignificant deficiencies and material weaknesses in the design oroperation of internal control over financial reporting which arereasonably likely to adversely affect the registrant's ability torecord, process, summarize and report financial data; and |

|          |                                                                                                                                                                         |
|----------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| b)  | Any fraud, whether or not material,that involves management or other employees who have a significant rolein the registrant's internal control over financialreporting. |

Date: May 5, 2004

|  | By: /s/ Michael J.Short                                    Michael J. Short Treasurer (Principal FinancialOfficer) |
|--|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----