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Exhibit 31
 Certification of Trust Officer Pursuant to
Rule 13a-14 of the Securities Exchange Act of 1934
  1.
    
    I have reviewed this annual report on Form 10-K of Kiewit Royalty Trust, for which U.S. Bank National Association acts as Trustee;2.
    
    Based on my knowledge, this annual 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 annual report;3.
    
    Based on my knowledge, the financial statements, and other financial information included in this annual report, fairly present
in all material respects the financial condition, distributable income and changes in trust corpus of the registrant as of, and
for, the periods presented in this annual report;4.
    
    I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e)
and 15d-15(e)) and internal controls over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the
registrant and I have:a)
    
    designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under my
supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made
known to me by others within those entities, particularly during the period in which this annual report is being prepared;b)
    
    designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed
under my supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of
financial statements for external purposes on the basis of cash receipts and disbursements, which is a comprehensive basis of
accounting other than generally accepted accounting principles;c)
    
    evaluated the effectiveness of the registrants disclosure controls and procedures and presented in this report my 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 the registrants internal control over financial reporting that occurred during the
registrants most recent fiscal quarter (the registrants fourth quarter in the case of an annual report) that has materially
affected, or is reasonably likely to materially affect, the registrants internal control over financial reporting; and5.
    
    I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the registrants auditors:a)
    
    all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting
which are reasonably likely to adversely affect the registrant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 the registrants
internal control over financial reporting.
  By:
    /s/ Luke H. PaladinoLuke H. PaladinoTrust Officer U.S. Bank National Association, as Trustee 15