Exhibit 31
**Rule 13a-14(a) Certification**
I, Don Jennings, President and Chief Executive Officer of Frankfort FirstBancorp, Inc., certify that:
1. I have reviewed this report on Form 10-QSB of Frankfort First Bancorp,Inc.; 2. Based on my knowledge, this report does not contain any untrue statement ofa material fact or omit to state a material fact necessary to make thestatements made, in light of the circumstances under which such statements weremade, not misleading with respect to the period covered by this report; 3. Based on my knowledge, the financial statements, and other financialinformation included in this report, fairly present in all material respectsthe financial condition, results of operations and cash flows of the registrantas of, and for, the periods presented in this report; 4. The small business issuer’s other certifying officer(s) and I areresponsible for establishing and maintaining disclosure controls and procedures(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the smallbusiness issuer and have:
a) Designed such disclosure controls and procedures, or caused suchdisclosure controls and procedures to be designed under our supervision,to ensure that material information relating to the small businessissuer, including its consolidated subsidiaries, is made known to us byothers within those entities, particularly during the period in whichthis report is being prepared; b) Evaluated the effectiveness of the small business issuer’s disclosurecontrols and procedures and presented in this report our conclusionsabout the effectiveness of the disclosure controls and procedures as ofthe end of the period covered by this report based on such evaluation;and c) Disclosed in this report any change in the small business issuer’sinternal control over financial reporting that occurred during the smallbusiness issuer’s fiscal quarter ended September 30, 2004 that hasmaterially affected, or is reasonably likely to materially affect, thesmall business issuer’s internal control over financial reporting: and
5. The small business issuer’s other certifying officer(s) and I havedisclosed, based on our most recent evaluation of internal control overfinancial reporting, to the small business issuer’s auditors and the auditcommittee of the small business issuer’s board or directors (or personsfulfilling the equivalent functions):
a) All significant deficiencies and material weaknesses in the design oroperation of internal control over financial reporting which arereasonably likely to adversely affect the small business issuer’sability to record, process, summarize and report financial information;and b) Any fraud, whether or not material, that involves management or otheremployees who have a significant role in the small business issuer’sinternal control over financial reporting.
Date: November 12, 2004    /s/ Don D. Jennings Don D. Jennings President and Chief Executive Officer
Exhibit 31
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**Rule 13a-14(a) Certification**
I, R. Clay Hulette, Vice President and Chief Financial Officer of FrankfortFirst Bancorp, Inc., certify that:
1. I have reviewed this report on Form 10-QSB of Frankfort First Bancorp,Inc.; 2. Based on my knowledge, this report does not contain any untrue statement ofa material fact or omit to state a material fact necessary to make thestatements made, in light of the circumstances under which such statements weremade, not misleading with respect to the period covered by this report; 3. Based on my knowledge, the financial statements, and other financialinformation included in this report, fairly present in all material respectsthe financial condition, results of operations and cash flows of the registrantas of, and for, the periods presented in this report; 4. The small business issuer’s other certifying officer(s) and I areresponsible for establishing and maintaining disclosure controls and procedures(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the smallbusiness issuer and have:
a) Designed such disclosure controls and procedures, or caused suchdisclosure controls and procedures to be designed under our supervision,to ensure that material information relating to the small businessissuer, including its consolidated subsidiaries, is made known to us byothers within those entities, particularly during the period in whichthis report is being prepared; b) Evaluated the effectiveness of the small business issuer’s disclosurecontrols and procedures and presented in this report our conclusionsabout the effectiveness of the disclosure controls and procedures as ofthe end of the period covered by this report based on such evaluation;and c) Disclosed in this report any change in the small business issuer’sinternal control over financial reporting that occurred during the smallbusiness issuer’s fiscal quarter ended September 30, 2004 that hasmaterially affected, or is reasonably likely to materially affect, thesmall business issuer’s internal control over financial reporting; and
5. The small business issuer’s other certifying officer(s) and I havedisclosed, based on our most recent evaluation of internal control overfinancial reporting, to the small business issuer’s auditors and the auditcommittee of the small business issuer’s board or directors (or personsfulfilling the equivalent functions):
a) All significant deficiencies and material weaknesses in the design oroperation of internal control over financial reporting which arereasonably likely to adversely affect the small business issuer’sability to record, process, summarize and report financial information;and b) Any fraud, whether or not material, that involves management or otheremployees who have a significant role in the small business issuer’sinternal control over financial reporting.
Date: November 12, 2004    /s/ R. Clay Hulette R. Clay Hulette Vice President and Chief Financial Officer
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