CERTIFICATION OF CHIEF FINANCIAL OFFICER

I, Scott Burns, Chief Financial Officer, certify that:

1. I have reviewed this report on Form N-Q of Kavilco
Incorporated (Kavilco);

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, schedules of investments in this
report fairly present in all material respects the investments
of Kavilco as of the end of the fiscal quarter for which the
report is filed;

4. Kavilco's other certifying officer and I are responsible
for establishing and maintaining disclosure controls and
procedures (as defined in rule 30a-3(c) under the
Investment Company Act of 1940) and internal control over
financial reporting (as defined in Rule 30a-3(d) under the
Investment Company act of 1940) for Kavilco and 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 Kavilco is made known to us by others within those
entities, particularly during the period in which this report
is being prepared;

 (b)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;

 (c)Evaluated the effectiveness of Kavilco's disclosure
controls and procedures and presented in this report our
conclusions about the effectiveness of the disclosure controls
and procedures, as of a date within 90 days prior to the filing
date of this report based on such evaluation; and

 (d)Disclosed in this report any change in Kavilco's internal
control over financial reporting that occurred during the
second fiscal quarter of the period covered by this report that
has materially affected, or is reasonably likely to materially
affect, the registrant's internal control over financial
reporting; and

5. Kavilco's other certifying officer and I have disclosed, to
Kavilco's auditors and Kavilco's Board of Directors acting as
audit committee (or persons performing the equivalent
functions):

(a)All significant deficiencies in the design or operation of
internal controls which could adversely affect Kavilco's
ability to record, process, summarize, and report financial
information;

(b)Any fraud, whether or not material, that involves manage-
ment or other employees who have a significant role in the
Kavilco's internal control over financial reporting.

/s/Scott Burns

Scott Burns
Chief Financial Officer
November 21, 2005