**Exhibit 31**

 

**CERTIFICATION**

 

I,Kenneth R. Ring, certify that:

 

1.               I have reviewed this annualreport on Form 10-K of Mesabi Trust, for which Deutsche Bank Trust CompanyAmericas acts as Corporate Trustee;

 

2.               Based on my knowledge, thisannual report does not contain any untrue statement of a material fact or omitto state a material fact necessary to make the statements made, in light of thecircumstances under which such statements were made, not misleading withrespect to the period covered by this annual report;

 

3.               Based on my knowledge, thefinancial statements, and other financial information included in this annualreport, fairly present in all material respects the financial condition,distributable income and changes in trust corpus of the registrant as of, andfor, the period presented in this annual report.

 

4.               I am responsible forestablishing and maintaining disclosure controls and procedures (as defined inExchange Act Rules 13a-15(e) and 15d-15(e)) and internal control overfinancial reporting (as defined in Exchange Act Rules 13a-15(f) and15d-15(f)), or for causing such controls and procedures and internal controlover financial reporting to be established and maintained, for the registrantand have:

 

a)              designed suchdisclosure controls and procedures, or caused such controls and procedures tobe designed under my supervision, to ensure that material information relatingto the registrant, including its consolidated subsidiaries, is made known to meby others within those entities, particularly during the period in which thisannual report is being prepared;

 

b)             designed suchinternal control over financial reporting, or caused such internal control overfinancial reporting to be designed under my supervision, to provide reasonableassurance regarding the reliability of financial reporting and the preparationof financial statements for external purposes in accordance with generallyaccepted accounting principles;

 

c)              evaluated theeffectiveness of the registrant’s disclosure controls and procedures andpresented in this annual report my conclusions about the effectiveness of thedisclosure controls and procedures, as of the end of the period covered by thisannual report based on such evaluation; and

 

d)             disclosed inthis report any change in the registrant’s internal control over financialreporting that occurred during the registrant’s most recent fiscal quarter (theregistrant’s fourth fiscal quarter in the case of an annual report) that hasmaterially affected, or is reasonably likely to materially affect, theregistrant’s internal control over financial reporting; and

 

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5.               I have disclosed, based on my most recentevaluation of internal control over financial reporting, to the registrant’sauditors:

 

a)              all significant deficienciesand material weaknesses in the design or operation of internal control overfinancial reporting which are reasonably likely to adversely affect theregistrant’s ability to record, process, summarize and report financialinformation; and

 

b)             any fraud, whether or notmaterial, that involves persons who have a significant role in the registrant’sinternal control over financial reporting.

 

Ingiving the foregoing certifications in paragraphs 4 and 5, I have relied to theextent I consider reasonable on information provided to me by Eveleth FeeOffice, Inc. and Northshore Mining Company.

 
| Date: April 16, 2009 | By:    | /s/ Kenneth R. Ring                                                             |
|---------------------------|--------|---------------------------------------------------------------------------------|
|                      |   | Kenneth R. Ring*                                                                |
|                      |   | Vice President                                                                  |
|                      |   | Deutsche Bank National  Trust Company  For Deutsche Bank Trust Company Americas |

 

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*There are no principal executive officers or principal financial officers ofthe registrant.

 

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