**Exhibit 31.1**

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**CERTIFICATIONPURSUANT TO 17 CFR 240.13a-14(a)(SECTION 302 CERTIFICATION)**

 

I, Stephen Roe, certify that:

 

1.             I have reviewed this annual report on Form10-KSB/A of Little Sioux Corn Processors, L.L.C.;

 

2.            Based on my knowledge, this report does notcontain any untrue statement of a material fact or omit to state a materialfact necessary to make the statements made, in light of the circumstances underwhich such statements were made, not misleading with respect to the periodcovered by this report;

 

3.            Based on my knowledge, the financialstatements, and other financial information included in this report, fairlypresent in all material respects the financial condition, results of operationsand cash flows of Little Sioux Corn Processors, L.L.C., as of, and for, theperiods presented in this report;

 

4.            Little Sioux Corn Processors, L.L.C.’s othercertifying officers and I are responsible for establishing and maintainingdisclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e)and 15d-15(e)) for Little Sioux Corn Processors, L.L.C., and have:

 

a)     Designed such disclosure controls and procedures or caused suchdisclosure controls and procedures to be designed under our supervision, toensure that material information relating to Little Sioux Corn Processors,L.L.C., including its consolidated subsidiaries, is made known to us by otherswithin those entities, particularly during the period in which this report isbeing prepared;

 

b)    Evaluated the effectiveness of Little Sioux Corn Processors, L.L.C.’sdisclosure controls and procedures and presented in this report our conclusionsabout the effectiveness of the disclosure controls and procedures, as of theend of the period covered by this report based on such evaluation; and

 

c)     Disclosed in this report any changes in Little Sioux Corn Processors,L.L.C.’s internal control over financial reporting that occurred during LittleSioux Corn Processors, L.L.C.’s most recent fiscal quarter that has materiallyaffected, or is reasonably likely to materially affect, Little Sioux CornProcessors, L.L.C.’s internal control over financial reporting.

 

5             Little Sioux Corn Processors, L.L.C.’s othercertifying officers and I have disclosed, based on our most recent evaluationof internal control over financial reporting, to Little Sioux Corn Processors,L.L.C.’s auditors and the audit committee of Little Sioux Corn Processors,L.L.C.’s board of directors (or persons performing the equivalent functions):

 

a)            All significant deficiencies and materialweaknesses in the design or operation of internal control over financialreporting which are reasonably likely to adversely affect Little Sioux CornProcessors, L.L.C.’s ability to record, process, summarize and report financialinformation; and

 

b)           Any fraud, whether or not material, that involves management or otheremployees who have a significant role in Little Sioux Corn Processors, L.L.C.’sinternal controls over financial reporting.

 

 
| Date:  | August 13, 2004 |                                  | /s/ Stephen  Roe |
|--------|-----------------|---------------------------------------|------------------|
|   |            | President and Chief Executive Officer |

 

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