Exhibit 31.4



CERTIFICATION



I, FRANCIS X. MCCARTHY, JR., certify that:



1. I have reviewed this quarterly report on Form 10-Q of Trump Entertainment Resorts, Inc.;



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



3. Based on my knowledge, the financial statements, and other financial
information included in this quarterly 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 quarterly report;



4. The registrants other certifying officers and I are responsible for
establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the registrant and we have:



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



b) evaluated the effectiveness of
the registrants disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and



c) disclosed in this report any change in the
registrants internal control over financial reporting that occurred during the registrants most recent fiscal quarter (the registrants fourth fiscal quarter in the case of an annual report) that has materially affected, or is
reasonably likely to materially affect, the registrants internal control over financial reporting.



5. The registrants other certifying officers and I have disclosed, based on our most recent evaluation of internal control over financial reporting,
to the registrants auditors and the audit committee of registrants board of directors (or persons performing the equivalent function):



a) all significant deficiencies and material weaknesses in the design or operation of internal controls over financial reporting which are
reasonably likely to adversely affect the registrants ability to record, process, summarize and report financial information; and



b) any fraud, whether or not material, that involves management or other employees who have a significant role in the registrants
internal controls over financial reporting.



|                      |  |                                                                                                                                        
|--------------------- |  | ---------------------------------------------------------------------------------------------------------------------------------------
|Date: August 15, 2005 |  | /s/    FRANCIS X. MCCARTHY,
JR.                                                                                                        
|                      |  | Francis X. McCarthy, Jr. Executive Vice President of Corporate Finance and Chief Financial Officer of Trump Entertainment
Resorts, Inc.