**EXHIBIT 31**

 

EX-31SECTION 302 CERTIFICATION

 

**CERTIFICATION**

 

I, Joseph L. Billhimer,certify that:

 

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

 

2. Based on my knowledge, this report does not contain any untruestatement of a material fact or omit to state a material fact necessary to makethe statements made, in light of the circumstances under which such statementswere made, not misleading 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 registrantsand 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) 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

 

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

 

5. The registrants’ other certifying officer and I have disclosed,based on our most recent evaluation of internal control over financialreporting, to the registrants’ auditors and the audit committee of theregistrants’ board of directors (or persons performing the equivalentfunctions):

 

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:November 14, 2005

 

 
| /s/     Joseph L.  Billhimer            |   |
|-------------------------------------------------------------------------------------------------------------------------|--------|
| Joseph L. Billhimer                                                                                                     |   |
| Chief Operating Officer and  acting                                                                                     |   |
| chief financial  officer/chief accounting officer                                                                       |   |
|                                                                                                                         |        |  |

 

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