UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 13F

FORM 13F COVER PAGE
OMB APPROVAL
OMB Number:3235-0006
Expires:July 31, 2015
Estimated average burden
hours per response:23.8
Report for the Calendar Year or Quarter Ended:
12-31-2024
Check here if Amendment: ☐ Amendment Number:
This Amendment (Check only one.):☐ is a restatement.
☐ adds new holdings entries.

Institutional Investment Manager Filing this Report:

Name:
140 Summer Partners LP
Address:
888 Seventh Avenue
5th Floor
New York, NY 10106
Form 13F File Number:
028-20799

The institutional investment manager filing this report and the person by whom it is signed hereby represent that the person signing the report is authorized to submit it, that all information contained herein is true, correct and complete, and that it is understood that all required items, statements, schedules, lists, and tables, are considered integral parts of this form.


Person Signing this Report on Behalf of Reporting Manager:
Name:
Kevin Arps
Title:
Chief Financial Officer
Phone:
212-804-9767


Signature, Place, and Date of Signing:

/s/ Kevin Arps
                         [Signature]
NY, NEW YORK
                 [City, State]
02-13-2025
                           [Date]
                          

Report Type (Check only one.):

☒ 13F HOLDINGS REPORT. (Check here if all holdings of this reporting manager are reported in this report.) 

☐ 13F NOTICE. (Check here if no holdings reported are in this report, and all holdings are reported by other reporting manager(s).) 

☐ 13F COMBINATION REPORT. (Check here if a portion of the holdings for this reporting manager are reported in this report and a portion are reported by other reporting manager(s).)


Form 13F Summary Page

Report Summary:

Number of Other Included Managers:
1
Form 13F Information table Entry Total:
18
Form 13F Information table Value Total:
836198097
          (thousands)

List of Other Included Managers:

Provide a numbered list of the name(s) and Form 13F file number(s) of all institutional investment managers with respect to which this report is filed, other than the manager filing this report.
[If there are no entries in this list, state "NONE" and omit the column headings and list entries.]

No.Form 13F File NumberNameCIK
1
028-20800
140 Summer Partners Master Fund LP
0001844084


UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 13F

FORM 13F INFORMATION TABLE
OMB APPROVAL
OMB Number:3235-0006
Expires:July 31, 2015
Estimated average burden
hours per response:23.8
COLUMN 1COLUMN 2COLUMN 3COLUMN 4COLUMN 5COLUMN 6COLUMN 7COLUMN 8
VALUESHRS ORSH/PUT/INVESTMENTOTHERVOTING AUTHORITY
NAME OF ISSUERTITLE OF CLASSCUSIP(x$1000)PRN AMTPRNCALLDISCRETIONMANAGERSOLESHAREDNONE
AERCAP HOLDINGS NVSHSN0098510682,452,632861,574SHDFND1861,574 0 0
ALTICE USA INCCL A02156K1037,885,2793,271,900SHDFND13,271,900 0 0
CAESARS ENTERTAINMENT INC NECOM12769G10044,854,0181,342,131SHDFND11,342,131 0 0
CAPITAL ONE FINL CORPCOM14040H10571,152,533399,016SHDFND1399,016 0 0
CRH PLCORDG2550810554,186,373585,672SHDFND1585,672 0 0
DELTA AIR LINES INC DELCOM NEW24736170266,626,7141,101,268SHDFND11,101,268 0 0
ECHOSTAR CORPNOTE 3.875%11/3278768AB220,203,78419,153,727PRNDFND119,153,727 0 0
ELEVANCE HEALTH INCCOM03675210333,348,56090,400SHDFND190,400 0 0
HAWAIIAN ELEC INDUSTRIESCOM4198701005,803,945596,500SHPutDFND1596,500 0 0
MR COOPER GROUP INCCOM62482R10769,959,415728,668SHDFND1728,668 0 0
NEBIUS GROUP N.V.SHS CLASS AN9728410822,577,688815,079SHDFND1815,079 0 0
PROGRESSIVE CORPCOM74331510397,220,799405,746SHDFND1405,746 0 0
SUNNOVA ENERGY INTL INC.NOTE 0.250%12/086745KAF144,419,72574,655,000PRNDFND174,655,000 0 0
TEMPUR SEALY INTL INCCOM88023U10145,746,789806,964SHDFND1806,964 0 0
T-MOBILE US INCCOM87259010473,551,651333,220SHDFND1333,220 0 0
TOLL BROTHERS INCCOM88947810346,406,152368,449SHDFND1368,449 0 0
VIKING HOLDINGS LTDORD SHSG93A5A10139,790,189903,091SHDFND1903,091 0 0
WESTERN ALLIANCE BANCORPCOM95763810910,011,851119,845SHDFND1119,845 0 0