Exhibit
31



Certification



I,
Sarah C. Newell, certify that:



|1. | I
                                            have reviewed this annual report on Form 10-K of Gulf Coast Ultra Deep Royalty Trust, for
                                            which The Bank of New York Mellon Trust Company, N.A. acts as Trustee;                                                                                                                                                                                                                                                                                          
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|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;                                                          
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|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, distributable income
                                            and changes in trust corpus of the registrant as of, and for, the periods presented in this
                                            report;                                                                 
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|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 control over financial reporting
                                            (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)), or for causing such controls
                                            and procedures to be established and maintained for the registrant, and 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 report is being prepared;                                                                    
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| | (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 in accordance with the basis of accounting described in Note 1 to the financial
                                            statements;
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| | (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; and                                                                                                                                                                                                           
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| | (d) | 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 fiscal 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; and              



|5. | I
                                            have disclosed, based on my most recent evaluation of internal control over financial reporting,
                                            to the registrant’s auditors:
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| | (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; and
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| | (b) | Any
                                            fraud, whether or not material, that involves any persons who have a significant role in
                                            the registrant’s internal control over financial reporting.                                                                                                                                                             



In
giving the foregoing certifications in paragraphs 4 and 5, I have relied to the extent I consider reasonable on information provided
to me by Highlander Oil & Gas Assets LLC.



Date:
March 28, 2024



| | /s/
    Sarah C. Newell                              
| | -----------------------------------------------------
| | Sarah
    C. Newell                                  
| | Vice
    President                                   
| | The
    Bank of New York Mellon Trust Company, N.A., 
| | as
    Trustee of Gulf Coast Ultra Deep Royalty Trust