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Exhibit 31.1
  CERTIFICATION
    PURSUANT TO
    SECTION 302 OF THE
    SARBANES-OXLEY ACT OF 2002
    1.
    I have reviewed this quarterly report on
    Form 10-Q
    of Harris Preferred Capital Corporation;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 Harris Preferred Capital
    Corporation as of, and for, the periods presented in this report;4.
    Harris Preferred Capital Corporations other certifying
    officer 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))
    for Harris Preferred Capital Corporation and we have:  a)
    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
    Harris Preferred Capital Corporation, 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;  b)
    evaluated the effectiveness of Harris Preferred Capital
    Corporations 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  c)
    disclosed in this report any change in Harris Preferred Capital
    Corporations internal control over financial reporting
    that occurred during Harris Preferred Capital Corporations
    most recent fiscal quarter that has materially affected, or is
    reasonably likely to materially affect Harris Preferred Capital
    Corporations internal control over financial reporting; and  5.
    Harris Preferred Capital Corporations other certifying
    officer and I have disclosed, based on our most recent
    evaluation of internal control over financial reporting, to
    Harris Preferred Capital Corporations auditors and the
    audit committee of Harris Preferred Capital Corporations
    board of directors (or persons performing the equivalent
    functions):  a)
    all significant deficiencies and material weaknesses in the
    design or operation of internal controls over financial
    reporting which are reasonably likely to adversely affect Harris
    Preferred Capital Corporations ability to record, process,
    summarize and report financial information; and  b)
    any fraud, whether or not material, that involves management or
    other employees who have a significant role in Harris Preferred
    Capital Corporations internal controls over financial
    reporting.  Date: November 14, 2006

/s/  Pamela
    C.
    PiarowskiPamela
    C. Piarowski
    Chief Financial Officer