Exhibit 31.4
CERTIFICATION OF CHIEF FINANCIAL OFFICER
PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
I, Linda G. Havard, Executive Vice President and Chief Financial Officer of Playboy Enterprises, Inc, certify that:
| 1. | I have reviewed this Amendment No. 1 to the Quarterly Report on Form 10-Q for the period ended September 30, 2007 of Playboy Enterprises, Inc.; and |
| 2. | Based on my knowledge, this 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 report. |
| Date: February 20, 2009 | /s/ Linda G. Havard | |
| Name: | Linda G. Havard | |
| Title: | Executive Vice President and | |
| Chief Financial Officer | ||