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:
03-31-2023
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:
Eliot Finkel Investment Counsel, LLC
Address:
9401 WILSHIRE BOULEVARD
SUITE 830
BEVERLY HILLS, CA 90212
Form 13F File Number:

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:
ELIOT M. FINKEL
Title:
Managing Member
Phone:
310-271-2521


Signature, Place, and Date of Signing:

ELIOT M. FINKEL, Managing Member
                         [Signature]
BEVERLY HILLS, CALIFORNIA
                 [City, State]
05-04-2023
                           [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:
0
Form 13F Information table Entry Total:
30
Form 13F Information table Value Total:
156827899
          (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.]

  
NONE


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
AIR PRODS & CHEMS INCCOM0091581066,885,86023,975SHSOLE1,475 0 22,500
AMERICAN ELEC PWR CO INCCOM0255371013,962,97843,554SHSOLE3,770 0 39,784
AMGEN INCCOM0311621006,746,51727,907SHSOLE888 0 27,019
ANALOG DEVICES INCCOM0326541053,375,42017,115SHSOLE680 0 16,435
APPLE INCCOM0378331001,392,7458,446SHSOLE 0 0 8,446
APPLIED MATLS INCCOM0382221053,408,53327,750SHSOLE1,650 0 26,100
C H ROBINSON WORLDWIDE INCCOM NEW12541W2093,616,07436,390SHSOLE3,230 0 33,160
CISCO SYS INCCOM17275R1022,421,63946,325SHSOLE6,930 0 39,395
CORNING INCCOM2193501053,228,47391,510SHSOLE10,770 0 80,740
CVS HEALTH CORPCOM1266501006,841,35092,065SHSOLE4,810 0 87,255
DEERE & COCOM24419910510,245,61724,815SHSOLE595 0 24,220
DUKE ENERGY CORP NEWCOM NEW26441C2045,405,11856,029SHSOLE2,070 0 53,959
EATON CORP PLCSHSG291831039,451,97155,165SHSOLE1,710 0 53,455
GENERAL DYNAMICS CORPCOM3695501086,854,28730,035SHSOLE1,500 0 28,535
ILLINOIS TOOL WKS INCCOM4523081097,099,00229,160SHSOLE690 0 28,470
LOCKHEED MARTIN CORPCOM5398301093,982,7508,425SHSOLE880 0 7,545
MCDONALDS CORPCOM5801351017,279,64626,035SHSOLE600 0 25,435
MEDTRONIC PLCSHSG5960L1034,282,69653,122SHSOLE3,850 0 49,272
MERCK & CO INCCOM58933Y1057,502,62370,520SHSOLE4,340 0 66,180
MICROCHIP TECHNOLOGY INC.COM5950171042,727,87732,560SHSOLE1,730 0 30,830
MSC INDL DIRECT INCCL A5535301066,865,65681,734SHSOLE3,470 0 78,264
NORFOLK SOUTHN CORPCOM6558441087,479,36035,280SHSOLE950 0 34,330
OMNICOM GROUP INCCOM6819191066,390,12067,735SHSOLE2,620 0 65,115
PACCAR INCCOM6937181086,076,91883,018SHSOLE3,960 0 79,058
PEPSICO INCCOM7134481081,715,4439,410SHSOLE440 0 8,970
PFIZER INCCOM7170811035,989,440146,800SHSOLE5,490 0 141,310
RAYTHEON TECHNOLOGIES CORPCOM75513E101962,9469,833SHSOLE2,566 0 7,267
STAG INDL INCCOM85254J1022,544,95575,250SHSOLE8,320 0 66,930
UNITED PARCEL SERVICE INCCL B9113121067,581,12939,080SHSOLE1,130 0 37,950
US BANCORP DELCOM NEW9029733044,510,756125,125SHSOLE7,850 0 117,275