Exhibit 31.4
CERTIFICATIONS
I, Gordon L. Gillette, certify that:
| 1. | I have reviewed this Amendment No. 1 to annual report on Form 10-K of Tampa Electric Company; 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: August 26, 2005 | /s/ G. L. GILLETTE | |
| G. L. GILLETTE | ||
| Senior Vice President – Finance | ||
| and Chief Financial Officer | ||
| (Principal Financial Officer) |