**EXHIBIT 31.2**

 

EX-31.2SECTION 302 CERTIFICATION OF CFO

 

 

**CERTIFICATION**

 

I, Gregory J. Bosarge,certify that:

 

1. I have reviewed thisquarterly report on Form 10-Q of Premier Entertainment Biloxi LLC and PremierFinance Biloxi Corp.;

 

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

 

3.Based on my knowledge, the financial statements, and other financialinformation included in this report, fairly present in all material respectsthe financial condition, results of operations and cash flows of theregistrants as of, and for, the periods presented in this report;

 

4.The registrants’ other certifying officer and I are responsible forestablishing and maintaining disclosure controls and procedures (as defined inExchange Act Rules 13a-15(e) and 15d-15(e) for the registrants and have:

 

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

 

b)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

 

c)Disclosed in this report any change in the registrants’ internal control overfinancial reporting that occurred during the registrants’ most recent fiscalquarter that has materially affected, or is reasonably likely to materiallyaffect, the registrants’ internal control over financial reporting; and

 

5.The registrants’ other certifying officer and I have disclosed, based on ourmost recent evaluation of internal control over financial reporting, to theregistrants’ auditors and the audit committee of the registrants’ board ofdirectors (or persons performing the equivalent functions):

 

a)All significant deficiencies and material weaknesses in the design or operationof internal control over financial reporting which are reasonably likely toadversely affect the registrants’ ability to record, process, summarize andreport financial information; and

 

b)Any fraud, whether or not material, that involves management or other employeeswho have a significant role in the registrants’ internal control over financialreporting.

 
| Date:  May 13, 2005                                              |   |
|------------------------------------------------------------------|--------|
|                                                             |   |
|                                                             |   |
|  /s/      Gregory  J. Bosarge |   |
| Gregory J. Bosarge                                               |   |
| Chief Financial Officer                                          |   |

 

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