Exhibit 31(i)(b)
CERTIFICATION OF CHIEF FINANCIAL OFFICER
I, William E. Mudd, certify that:
| 1. | I have reviewed this Amendment No. 1 to the Quarterly Report on Form 10-Q of Churchill Downs Incorporated; 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: March 9, 2012 | /s/ William E. Mudd | |||
William E. Mudd | ||||
Executive Vice President and Chief Financial Officer (Principal Financial Officer) |
