Exhibit 31 (b)Rule 13a - 14(a) CERTIFICATIONS OF CEO
Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
(Annual Report)

In connection with the Annual Report on Form 10-K of First
Citizens Bancshares, Inc. (the "Company") for the year ended December 31, 2007,
as filed with the Securities and Exchange Commission on the date hereof (the
"Report"), each of the undersigned Chief Executive Officer and Chief Financial
Officer of the Company, certifies to the best knowledge and belief of the
signatory, pursuant to 18 U.S.C. 1350, as adopted pursuant to Section 302 of
the Sarbanes-Oxley Act of 2002 that:

I, Laura Beth Butler, certify that:

1. I have reviewed this annual report on Form 10-K of First
Citizens Bancshares, Inc.
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 report;
3. Based on my
  knowledge, the financial statements and other financial information included
  in this report, fairly present in all material respects the financial
  condition, results of operations and cash flows of the Company as of, and for,
  the periods presented in this report.
4. The Company's other
  certifying officers and I are 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)) for First Citizens Bancshares,
  Inc. and have:Designed such
      disclosure controls and procedures, or caused such disclosure controls and
      procedures to be designed under our supervision, to ensure that material
      information relating to the Company, including its consolidated
      subsidiaries, is made known to us by others within those entities,
      particularly during the period in which this report is being prepared;
    Designed such
      internal control over financial reporting, or caused such internal control
      over financial reporting to be designed under our supervision, to provide
      reasonable assurance regarding the reliability of financial reporting and
      the preparation of financial statements for external purposes in
      accordance with generally accepted accounting principles;
    Evaluated the
      effectiveness of the Company' disclosure controls and procedures and
      presented in this report our 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
    Disclosed in
      this report any change in the Company's internal control over financial
      reporting that occurred during the fourth quarter of 2007 that has
      materially affected, or is reasonably likely to materially affect the
      Company's internal control over financial reporting; and
5. Designed such
      disclosure controls and procedures, or caused such disclosure controls and
      procedures to be designed under our supervision, to ensure that material
      information relating to the Company, including its consolidated
      subsidiaries, is made known to us by others within those entities,
      particularly during the period in which this report is being prepared;
6. Designed such
      internal control over financial reporting, or caused such internal control
      over financial reporting to be designed under our supervision, to provide
      reasonable assurance regarding the reliability of financial reporting and
      the preparation of financial statements for external purposes in
      accordance with generally accepted accounting principles;
7. Evaluated the
      effectiveness of the Company' disclosure controls and procedures and
      presented in this report our 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
8. Disclosed in
      this report any change in the Company's internal control over financial
      reporting that occurred during the fourth quarter of 2007 that has
      materially affected, or is reasonably likely to materially affect the
      Company's internal control over financial reporting; and
9. The Company's other
  certifying officers and I have disclosed, based on our most recent evaluation
  of internal control over financial reporting, to the Company's auditors and
  the audit committee of the Company's Board of Directors: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 Company's ability to record, process, summarize and
      report financial information; and
    Any fraud,
      whether or not material, that involves management or other employees who
      have a significant role in the Company's internal control over financial
      reporting.
10. 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 Company's ability to record, process, summarize and
      report financial information; and
11. Any fraud,
      whether or not material, that involves management or other employees who
      have a significant role in the Company's internal control over financial
      reporting.



/s/ Laura Beth Butler                                                                            
Chief Financial Officer

Date: March 14, 2008