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:
12-31-2023
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:
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]
02-13-2024
                           [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:
12
Form 13F Information table Value Total:
580436287
          (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 NVSHSN0098510671,549,796962,726SHDFND1962,726 0 0
CAESARS ENTERTAINMENT INC NECOM12769G10071,041,7181,515,395SHDFND11,515,395 0 0
CRH PLCORDG2550810523,118,252334,272SHDFND1334,272 0 0
ELEVANCE HEALTH INCCOM03675210334,993,99674,209SHDFND174,209 0 0
HUMANA INCCOM44485910223,806,12052,000SHDFND152,000 0 0
PROGRESSIVE CORPCOM74331510360,733,464381,300SHDFND1381,300 0 0
REGAL REXNORD CORPORATIONCOM75875010316,021,685108,240SHDFND1108,240 0 0
TEMPUR SEALY INTL INCCOM88023U10153,299,3291,045,700SHDFND11,045,700 0 0
T-MOBILE US INCCOM87259010462,499,841389,820SHDFND1389,820 0 0
UPSTART HLDGS INCNOTE 0.250% 8/191680MAB347,074,24363,931,000PRNDFND163,931,000 0 0
VISA INCCOM CL A92826C83945,118,655173,300SHDFND1173,300 0 0
WESTERN ALLIANCE BANCORPCOM95763810971,179,1881,081,915SHDFND11,081,915 0 0