EXHIBIT 32

August 8, 2005

Via EDGAR
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549

Re: Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to
Section 906 of the Sarbanes-Oxley Act of 2002

Ladies and Gentlemen:

      In connection with the Quarterly Report of LL&E Royalty Trust (the
"Trust") on Form 10-Q for the quarterly period ended June 30, 2005 as filed with
the Securities and Exchange Commission on the date hereof (the "Report"), the
undersigned, not in its individual capacity but solely as the trustee of the
Trust, certifies pursuant to 18 U.S.C. 1350, as adopted pursuant to Section 906
of the Sarbanes-Oxley Act of 2002, that to its knowledge:

            (1) The Report fully complies with the requirements of Section 13(a)
      or 15(d) of the Securities Exchange Act of 1934, as amended; and

            (2) The information contained in the Report fairly presents, in all
      material respects, the financial condition and results of operations of
      the Trust at the dates and for the periods presented.

      The above certification is furnished solely pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002 (18 U.S.C. 1350) and is not being filed as part of
the Form 10-Q or as a separate disclosure document.

                                       JPMorgan Chase Bank, N.A.
                                         Trustee for LL&E Royalty Trust

                                        By: /s/ MIKE ULRICH
                                            ----------------------------------
                                                Mike Ulrich
                                                Vice President and Trust Officer