<SEC-DOCUMENT>0001104659-23-122913-index.html : 20231201
<SEC-HEADER>0001104659-23-122913.hdr.sgml : 20231201
<ACCEPTANCE-DATETIME>20231201172917
ACCESSION NUMBER:		0001104659-23-122913
CONFORMED SUBMISSION TYPE:	S-4
PUBLIC DOCUMENT COUNT:		16
FILED AS OF DATE:		20231201
DATE AS OF CHANGE:		20231201

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			REALTY INCOME CORP
		CENTRAL INDEX KEY:			0000726728
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE INVESTMENT TRUSTS [6798]
		IRS NUMBER:				330580106
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-4
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-275868
		FILM NUMBER:		231460597

	BUSINESS ADDRESS:	
		STREET 1:		11995 EL CAMINO REAL
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92130
		BUSINESS PHONE:		8582845000

	MAIL ADDRESS:	
		STREET 1:		11995 EL CAMINO REAL
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92130
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-4
<SEQUENCE>1
<FILENAME>tm2331471-1_s4.htm
<DESCRIPTION>S-4
<TEXT>
Document 1 - file: tm2331471-1_s4.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>tm2331471d2_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
Document 2 - file: tm2331471d2_ex5-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.4
<SEQUENCE>3
<FILENAME>tm2331471d2_ex23-4.htm
<DESCRIPTION>EXHIBIT 23.4
<TEXT>
Document 3 - file: tm2331471d2_ex23-4.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.5
<SEQUENCE>4
<FILENAME>tm2331471d2_ex23-5.htm
<DESCRIPTION>EXHIBIT 23.5
<TEXT>
Document 4 - file: tm2331471d2_ex23-5.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>5
<FILENAME>tm2331471d2_ex99-1.htm
<DESCRIPTION>EXHIBIT 99.1
<TEXT>
Document 5 - file: tm2331471d2_ex99-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.2
<SEQUENCE>6
<FILENAME>tm2331471d2_ex99-2.htm
<DESCRIPTION>EXHIBIT 99.2
<TEXT>
Document 6 - file: tm2331471d2_ex99-2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.3
<SEQUENCE>7
<FILENAME>tm2331471d2_ex99-3.htm
<DESCRIPTION>EXHIBIT 99.3
<TEXT>
Document 7 - file: tm2331471d2_ex99-3.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>8
<FILENAME>tm2331471d2_ex-filingfee.htm
<DESCRIPTION>EX-FILING FEES
<TEXT>
Document 8 - file: tm2331471d2_ex-filingfee.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>9
<FILENAME>lg_jpmorgan-bw.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 9 - file: lg_jpmorgan-bw.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>10
<FILENAME>lg_spiritrealty-4c.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 10 - file: lg_spiritrealty-4c.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>11
<FILENAME>sg_jpmorgansecuritiesllc-bw.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 11 - file: sg_jpmorgansecuritiesllc-bw.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>12
<FILENAME>sg_mikeconnor-bw.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 12 - file: sg_mikeconnor-bw.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>13
<FILENAME>tm2331471d2_ex5-1img002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 13 - file: tm2331471d2_ex5-1img002.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>14
<FILENAME>tm2331471d2_ex5-1img003.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 14 - file: tm2331471d2_ex5-1img003.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>15
<FILENAME>tm2331471d2_ex99-3img001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 15 - file: tm2331471d2_ex99-3img001.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>16
<FILENAME>tm2331471d2_ex99-3img002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 16 - file: tm2331471d2_ex99-3img002.jpg

</DOCUMENT>
</SEC-DOCUMENT>