**EXHIBIT 31** **CERTIFICATION**     I, Mike Ulrich, certify that:     1. I have reviewed this annual report on    Form 10-K    of LL&E Royalty Trust, for which The Bank of New York Trust    Company, N.A. acts as Trustee;     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 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    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 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 in    accordance with the basis of accounting described in Note 4;     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     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    that has materially affected or is reasonably likely to    materially affect the registrant’s internal control over    financial reporting.     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; and     6. I have indicated in this annual report whether or not    there were significant changes in internal controls or in other    factors that would significantly affect internal controls    subsequent to the date of my most recent evaluation, including    any corrective actions with regard to significant deficiencies    and material weaknesses.     In giving the foregoing certifications in paragraphs 4, 5    and 6 above, I have relied to the extent I consider reasonable    on information provided to me by the Operators and the Managing    General Partner of LL&E Royalty Partnership, in which the    registrant owns a 99% interest.     Date: April 2, 2007/s/  MIKE    ULRICH    Mike Ulrich*Vice President*    The Bank of New York Trust Company, N.A.