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CERTIFICATION PURSUANT TO
 SECTION 302 OF THE
SARBANES-OXLEY ACT OF 2002
 :
 1.
    
    I have reviewed this annual report on Form 10-K of Harris Preferred Capital Corporation;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;3.
    
    Based on my knowledge, the financial statements, and other financial information included in
this report, fairly present in all material respects the financial condition, results of
operations and cash flows of Harris Preferred Capital Corporation as of, and for, the periods
presented in this report;4.
    
    Harris Preferred Capital Corporations other certifying officer and I are responsible for
establishing and maintaining disclosure controls and procedures (as defined in Exchange Act
Rules 13a-15(e) and 15d-15(e)) for Harris Preferred Capital Corporation and we have:
 a)
    
    designed such disclosure controls and procedures, or caused such disclosure controls
and procedures to be designed under our supervision, to ensure that material information
relating to Harris Preferred Capital Corporation, including its consolidated subsidiaries,
is made known to us by others within those entities, particularly during the period in
which this report is being prepared;b)
    
    designed such internal control over financial reporting, or caused such internal
control over financial reporting to be designed under our supervision, to provide
reasonable assurance regarding the reliability of financial reporting and the preparation
of financial statements for external purposes in accordance with generally accepted
accounting principles; andc)
    
    evaluated the effectiveness of Harris Preferred Capital Corporations disclosure
controls and procedures and presented in this report our conclusions about the
effectiveness of the disclosure controls and procedures, as of the end of the period
covered by this report based on such evaluation; andd)
    
    disclosed in this report any change in Harris Preferred Capital Corporations
internal control over financial reporting that occurred during Harris Preferred Capital
Corporations most recent fiscal quarter that has materially affected, or is reasonably
likely to materially affect , Harris Preferred Capital Corporations internal control over
financial reporting; and
 5.
    
    Harris Preferred Capital Corporations other certifying officer and I have disclosed, based
on our most recent evaluation of internal control over financial reporting, to Harris
Preferred Capital Corporations auditors and the audit committee of Harris Preferred Capital
Corporations board of directors (or persons performing the equivalent functions):
 a)
    
    all significant deficiencies and material weaknesses in the design or operation of
internal controls over financial reporting which are reasonably likely to adversely affect
Harris Preferred Capital Corporations ability to record, process, summarize and report
financial information; andb)
    
    any fraud, whether or not material, that involves management or other employees who
have a significant role in Harris Preferred Capital Corporations internal control over
financial reporting.
  /s/   Pamela C. PiarowskiPamela C. PiarowskiChief Financial Officer