<SEC-DOCUMENT>0001415889-24-001205.txt : 20240117
<SEC-HEADER>0001415889-24-001205.hdr.sgml : 20240117
<ACCEPTANCE-DATETIME>20240117145549
ACCESSION NUMBER:		0001415889-24-001205
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20240110
FILED AS OF DATE:		20240117
DATE AS OF CHANGE:		20240117

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			SOCHET IRA
		CENTRAL INDEX KEY:			0000945783
		ORGANIZATION NAME:           	
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-03498
		FILM NUMBER:		24538069

	MAIL ADDRESS:	
		STREET 1:		24 NORTH PINE CIRCLE
		CITY:			BELLEAIR
		STATE:			FL
		ZIP:			33756

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TAYLOR DEVICES INC
		CENTRAL INDEX KEY:			0000096536
		STANDARD INDUSTRIAL CLASSIFICATION:	GENERAL INDUSTRIAL MACHINERY & EQUIPMENT, NEC [3569]
		ORGANIZATION NAME:           	06 Technology
		IRS NUMBER:				160797789
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0531

	BUSINESS ADDRESS:	
		STREET 1:		90 TAYLOR DR
		CITY:			NORTH TONAWANDA
		STATE:			NY
		ZIP:			14120
		BUSINESS PHONE:		7166940800

	MAIL ADDRESS:	
		STREET 1:		90 TAYLOR DR
		CITY:			N TONAWANDA
		STATE:			NY
		ZIP:			14120
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>form4-01172024_070143.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0508</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2024-01-10</periodOfReport>

    <issuer>
        <issuerCik>0000096536</issuerCik>
        <issuerName>TAYLOR DEVICES INC</issuerName>
        <issuerTradingSymbol>TAYD</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0000945783</rptOwnerCik>
            <rptOwnerName>SOCHET IRA</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>24 NORTH PINE CIRCLE</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>BELLEAIR</rptOwnerCity>
            <rptOwnerState>FL</rptOwnerState>
            <rptOwnerZipCode>33756</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>false</isDirector>
            <isOfficer>false</isOfficer>
            <isTenPercentOwner>true</isTenPercentOwner>
            <isOther>false</isOther>
            <officerTitle></officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <aff10b5One>0</aff10b5One>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2024-01-10</value>
            </transactionDate>
            <deemedExecutionDate>
                <value>2024-01-10</value>
            </deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>459015</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>19.92</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes></footnotes>

    <ownerSignature>
        <signatureName>/s/ Ira Sochet</signatureName>
        <signatureDate>2024-01-11</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
