Exhibit 31.4
CERTIFICATION
I, Laura J. Durr, certify that:
| 1. | I have reviewed this Amendment No. 1 to the annual report on Form 10-K of Polycom, 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. |
| April 28, 2016 | By: | /s/ LAURA J. DURR | ||||
| Name: | Laura J. Durr | |||||
| Title: | Chief Financial Officer, Chief Accounting Officer, and Executive Vice President |