Exhibit 31**CERTIFICATION**     I, Luke H. Paladino, certify that:     1. I have reviewed this quarterly report on Form 10-Q of Kiewit Royalty Trust, for which U.S.Bank National Association acts as Trustee;     2. Based on my knowledge, this quarterly report does not contain any untrue statement of amaterial fact or omit to state a material fact necessary to make the statements made, in light ofthe circumstances under which such statements were made, not misleading with respect to the periodcovered by this quarterly report;     3. Based on my knowledge, the financial statements, and other financial information includedin this quarterly 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 periodspresented in this quarterly report;     4. I am responsible for establishing and maintaining disclosure controls and procedures (asdefined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financialreporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)), or for causing suchprocedures to be established and maintained, for the registrant and I have:     a) designed such disclosure controls and procedures, or caused such controls and procedures tobe 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 quarterly report is being prepared;     b) designed such internal control over financial reporting, or caused such internal controlover financial reporting to be designed under my supervision, to provide reasonable assuranceregarding the reliability of financial reporting and the preparation of financial statements forexternal purposes in accordance with generally accepted accounting principles;     c) evaluated the effectiveness of the registrant’s disclosure controls and procedures andpresented in this report my conclusions about the effectiveness of the disclosure controls andprocedures as of the end of the period covered by this report, based on my evaluation; and     d) disclosed in this report any change in the registrant’s internal control over financialreporting that occurred during the registrant’s most recent fiscal quarter that has materiallyaffected, or is reasonably likely to materially affect, the registrant’s internal control overfinancial reporting.     5. I have disclosed, based on my most recent evaluation, to the registrant’s auditors:     a) all significant deficiencies and material weaknesses in the design or operation of internalcontrol over financial reporting which are reasonably likely to adversely affect the registrant’sability to record, process, summarize and report financial information; and     b) any fraud, whether or not material, that involves management or other employees who have asignificant role in the registrant’s internal control over financial reporting.     In giving the certifications in paragraphs 4 and 5 above, I have relied to the extent Iconsider reasonable on information provided to me by Amber Brewster, Bank of Oklahoma.Date: May 12, 2008       /s/ Luke H. Paladino  Luke H. Paladino, Trust Officer  U.S. Bank National Association, as Trustee