    <SEC-DOCUMENT>0001104659-23-126374-index.html : 20231215
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    <ACCEPTANCE-DATETIME>20231215160149
    ACCESSION NUMBER:		0001104659-23-126374
    CONFORMED SUBMISSION TYPE:	S-4/A
    PUBLIC DOCUMENT COUNT:		17
    FILED AS OF DATE:		20231215
    DATE AS OF CHANGE:		20231215

    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:	333-275868
    		FILM NUMBER:		231490205

    	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
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    <DOCUMENT>
    <TYPE>S-4/A
    <SEQUENCE>1
    <FILENAME>tm2331471-4_s4a.htm
    <DESCRIPTION>S-4/A
    <TEXT>
    Document 1 - file: tm2331471-4_s4a.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-8.1
    <SEQUENCE>2
    <FILENAME>tm2331471d6_ex8-1.htm
    <DESCRIPTION>EXHIBIT 8.1
    <TEXT>
    Document 2 - file: tm2331471d6_ex8-1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-8.2
    <SEQUENCE>3
    <FILENAME>tm2331471d6_ex8-2.htm
    <DESCRIPTION>EXHIBIT 8.2
    <TEXT>
    Document 3 - file: tm2331471d6_ex8-2.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-23.4
    <SEQUENCE>4
    <FILENAME>tm2331471d6_ex23-4.htm
    <DESCRIPTION>EXHIBIT 23.4
    <TEXT>
    Document 4 - file: tm2331471d6_ex23-4.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-23.5
    <SEQUENCE>5
    <FILENAME>tm2331471d6_ex23-5.htm
    <DESCRIPTION>EXHIBIT 23.5
    <TEXT>
    Document 5 - file: tm2331471d6_ex23-5.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-99.3
    <SEQUENCE>6
    <FILENAME>tm2331471d6_ex99-3.htm
    <DESCRIPTION>EXHIBIT 99.3
    <TEXT>
    Document 6 - file: tm2331471d6_ex99-3.htm

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    <TYPE>GRAPHIC
    <SEQUENCE>7
    <FILENAME>lg_jpmorgan-bw.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 7 - file: lg_jpmorgan-bw.jpg

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    <FILENAME>lg_spiritrealty-4c.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 8 - file: lg_spiritrealty-4c.jpg

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

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    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>10
    <FILENAME>sg_jpmorgansecuritiesllc-bw.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 10 - file: sg_jpmorgansecuritiesllc-bw.jpg

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

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

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    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>13
    <FILENAME>sg_rochellethomas-bw.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 13 - file: sg_rochellethomas-bw.jpg

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    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>14
    <FILENAME>tm2331471d6_ex99-3img001.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 14 - file: tm2331471d6_ex99-3img001.jpg

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    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>15
    <FILENAME>tm2331471d6_ex99-3img002.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 15 - file: tm2331471d6_ex99-3img002.jpg

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    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>16
    <FILENAME>tm2331471d6_ex8-1img002.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 16 - file: tm2331471d6_ex8-1img002.jpg

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    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>17
    <FILENAME>tm2331471d6_ex8-1img001.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 17 - file: tm2331471d6_ex8-1img001.jpg

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