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:
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]
02-05-2025
                           [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:
0
Form 13F Information table Entry Total:
33
Form 13F Information table Value Total:
157018760
          (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 INCCOM0091581066,814,49023,495SHSOLE1,545 0 21,950
AMCOR PLCORDG0250X1071,839,279195,460SHSOLE35,700 0 159,760
AMERICAN ELEC PWR CO INCCOM0255371012,918,52631,644SHSOLE4,115 0 27,529
AMGEN INCCOM0311621006,731,54925,827SHSOLE1,063 0 24,764
ANALOG DEVICES INCCOM0326541053,210,27115,110SHSOLE660 0 14,450
APPLE INCCOM0378331001,963,2937,840SHSOLE 0 0 7,840
APPLIED MATLS INCCOM0382221053,708,45222,803SHSOLE1,500 0 21,303
C H ROBINSON WORLDWIDE INCCOM NEW12541W2093,662,69435,450SHSOLE3,360 0 32,090
CISCO SYS INCCOM17275R1022,563,36043,300SHSOLE6,930 0 36,370
CORNING INCCOM2193501057,549,027158,860SHSOLE12,550 0 146,310
DEERE & COCOM2441991059,719,67822,940SHSOLE595 0 22,345
DEVON ENERGY CORP NEWCOM25179M1032,868,13087,630SHSOLE11,050 0 76,580
DUKE ENERGY CORP NEWCOM NEW26441C2045,361,57349,764SHSOLE2,070 0 47,694
EATON CORP PLCSHSG2918310312,994,37039,155SHSOLE1,580 0 37,575
GENERAL DYNAMICS CORPCOM3695501087,225,42327,422SHSOLE1,500 0 25,922
HERSHEY COCOM4278661083,634,25121,460SHSOLE2,125 0 19,335
ILLINOIS TOOL WKS INCCOM4523081096,984,31027,545SHSOLE690 0 26,855
KRAFT HEINZ COCOM5007541063,773,031122,860SHSOLE11,310 0 111,550
LOCKHEED MARTIN CORPCOM5398301093,897,2398,020SHSOLE840 0 7,180
MCDONALDS CORPCOM5801351016,964,60724,025SHSOLE600 0 23,425
MEDTRONIC PLCSHSG5960L1034,317,91354,055SHSOLE4,410 0 49,645
MERCK & CO INCCOM58933Y1056,502,51065,365SHSOLE4,030 0 61,335
MICROCHIP TECHNOLOGY INC.COM5950171041,264,28122,045SHSOLE1,730 0 20,315
MSC INDL DIRECT INCCL A5535301065,729,02276,704SHSOLE3,470 0 73,234
NORFOLK SOUTHN CORPCOM6558441087,796,73433,220SHSOLE1,145 0 32,075
OMNICOM GROUP INCCOM6819191065,359,00162,285SHSOLE2,620 0 59,665
PACCAR INCCOM6937181087,055,05267,824SHSOLE3,440 0 64,384
PEPSICO INCCOM7134481081,268,1808,340SHSOLE440 0 7,900
RTX CORPORATIONCOM75513E1011,082,0989,351SHSOLE2,336 0 7,015
SPDR S&P 500 ETF TRTR UNIT78462F103378,022645SHSOLE 0 0 645
STAG INDL INCCOM85254J1021,855,02754,850SHSOLE8,320 0 46,530
UNITED PARCEL SERVICE INCCL B9113121064,743,25237,615SHSOLE1,390 0 36,225
US BANCORP DELCOM NEW9029733045,284,115110,477SHSOLE9,200 0 101,277