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                                                                      EXHIBIT 31

I, Mike Ulrich, certify that:

         1.   I have reviewed the Annual Report on Form 10-K for the year ended
              December 31, 2004 of LL&E Royalty Trust, for which JPMorgan Chase
              Bank, N.A., acts as Trustee, as amended by this Annual Report on
              Form 10-K/A;

         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, cash
              earnings and distributions 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 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 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 other 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; and

                  c)  evaluated the effectiveness of the registrant's disclosure
                      controls and procedures and presented in this annual
                      report my conclusions about the effectiveness of the
                      disclosure controls and procedures as of the end of the
                      period covered by this annual report based on such
                      evaluation; and

                  d)  disclosed in this report any change in the registrant's
                      internal control over financial reporting that occurred
                      during the registrant's fourth quarter 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:

                  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

                  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.

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In giving the foregoing certifications in paragraphs 4 and 5 above, I have
relied to the extent I consider reasonable on information provided to me by the
Working Interest Owner.

                                             /s/ Mike Ulrich
                                          --------------------------------------
                                             Senior Vice President
                                             JPMorgan Chase Bank, N.A., Trustee
Date:  May 2, 2005


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