    <SEC-DOCUMENT>0001104659-21-085735-index.html : 20210625
    <SEC-HEADER>0001104659-21-085735.hdr.sgml : 20210625
    <ACCEPTANCE-DATETIME>20210625162935
    ACCESSION NUMBER:		0001104659-21-085735
    CONFORMED SUBMISSION TYPE:	S-4/A
    PUBLIC DOCUMENT COUNT:		28
    FILED AS OF DATE:		20210625
    DATE AS OF CHANGE:		20210625

    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/A
    		SEC ACT:		1933 Act
    		SEC FILE NUMBER:	333-256772
    		FILM NUMBER:		211048276

    	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/A
    <SEQUENCE>1
    <FILENAME>tm2114533-25_s4a.htm
    <DESCRIPTION>S-4/A
    <TEXT>
    Document 1 - file: tm2114533-25_s4a.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-5.1
    <SEQUENCE>2
    <FILENAME>tm2114533d27_ex5-1.htm
    <DESCRIPTION>EXHIBIT 5.1
    <TEXT>
    Document 2 - file: tm2114533d27_ex5-1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-8.1
    <SEQUENCE>3
    <FILENAME>tm2114533d27_ex8-1.htm
    <DESCRIPTION>EXHIBIT 8.1
    <TEXT>
    Document 3 - file: tm2114533d27_ex8-1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-8.2
    <SEQUENCE>4
    <FILENAME>tm2114533d27_ex8-2.htm
    <DESCRIPTION>EXHIBIT 8.2
    <TEXT>
    Document 4 - file: tm2114533d27_ex8-2.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-23.4
    <SEQUENCE>5
    <FILENAME>tm2114533d27_ex23-4.htm
    <DESCRIPTION>EXHIBIT 23.4
    <TEXT>
    Document 5 - file: tm2114533d27_ex23-4.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-23.5
    <SEQUENCE>6
    <FILENAME>tm2114533d27_ex23-5.htm
    <DESCRIPTION>EXHIBIT 23.5
    <TEXT>
    Document 6 - file: tm2114533d27_ex23-5.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-99.1
    <SEQUENCE>7
    <FILENAME>tm2114533d27_ex99-1.htm
    <DESCRIPTION>EXHIBIT 99.1
    <TEXT>
    Document 7 - file: tm2114533d27_ex99-1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-99.2
    <SEQUENCE>8
    <FILENAME>tm2114533d27_ex99-2.htm
    <DESCRIPTION>EXHIBIT 99.2
    <TEXT>
    Document 8 - file: tm2114533d27_ex99-2.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-99.3
    <SEQUENCE>9
    <FILENAME>tm2114533d27_ex99-3.htm
    <DESCRIPTION>EXHIBIT 99.3
    <TEXT>
    Document 9 - file: tm2114533d27_ex99-3.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-99.4
    <SEQUENCE>10
    <FILENAME>tm2114533d27_ex99-4.htm
    <DESCRIPTION>EXHIBIT 99.4
    <TEXT>
    Document 10 - file: tm2114533d27_ex99-4.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>11
    <FILENAME>lg_georgesonric-4c.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 11 - file: lg_georgesonric-4c.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>12
    <FILENAME>lg_jpmorgan-4c.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 12 - file: lg_jpmorgan-4c.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>13
    <FILENAME>lg_okapipartners-4c.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 13 - file: lg_okapipartners-4c.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>14
    <FILENAME>lg_realtyinc-4c.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 14 - file: lg_realtyinc-4c.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>15
    <FILENAME>lg_vereit-4c.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 15 - file: lg_vereit-4c.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>16
    <FILENAME>lh_moeliscompany-4c.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 16 - file: lh_moeliscompany-4c.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>17
    <FILENAME>sg_glennrufrano-bw.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 17 - file: sg_glennrufrano-bw.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>18
    <FILENAME>sg_laurengoldberg-bw.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 18 - file: sg_laurengoldberg-bw.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>19
    <FILENAME>sg_michellebushore-bw.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 19 - file: sg_michellebushore-bw.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>20
    <FILENAME>sg_sumitroy-bw.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 20 - file: sg_sumitroy-bw.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>21
    <FILENAME>tm2114533d27_ex5img001.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 21 - file: tm2114533d27_ex5img001.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>22
    <FILENAME>tm2114533d27_ex5img002.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 22 - file: tm2114533d27_ex5img002.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>23
    <FILENAME>tm2114533d27_ex8-1img001.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 23 - file: tm2114533d27_ex8-1img001.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>24
    <FILENAME>tm2114533d27_ex8-1img002.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 24 - file: tm2114533d27_ex8-1img002.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>25
    <FILENAME>tm2114533d27_ex99-3imag001.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 25 - file: tm2114533d27_ex99-3imag001.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>26
    <FILENAME>tm2114533d27_ex99-3imag002.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 26 - file: tm2114533d27_ex99-3imag002.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>27
    <FILENAME>tm2114533d27_ex99-4imag001.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 27 - file: tm2114533d27_ex99-4imag001.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>28
    <FILENAME>tm2114533d27_ex99-4imag002.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 28 - file: tm2114533d27_ex99-4imag002.jpg

    </DOCUMENT>
    </SEC-DOCUMENT>