<SEC-DOCUMENT>0000950170-25-019937.txt : 20250213
<SEC-HEADER>0000950170-25-019937.hdr.sgml : 20250213
<ACCEPTANCE-DATETIME>20250213163002
ACCESSION NUMBER:		0000950170-25-019937
CONFORMED SUBMISSION TYPE:	SCHEDULE 13G/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250213
DATE AS OF CHANGE:		20250213

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WK Kellogg Co
		CENTRAL INDEX KEY:			0001959348
		STANDARD INDUSTRIAL CLASSIFICATION:	GRAIN MILL PRODUCTS [2040]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1228

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13G/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-94220
		FILM NUMBER:		25620744

	BUSINESS ADDRESS:	
		STREET 1:		ONE KELLOGG SQUARE
		CITY:			BATTLE CREEK
		STATE:			MI
		ZIP:			49017
		BUSINESS PHONE:		269-961-2000

	MAIL ADDRESS:	
		STREET 1:		ONE KELLOGG SQUARE
		CITY:			BATTLE CREEK
		STATE:			MI
		ZIP:			49017

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NORTH AMERICA CEREAL CO.
		DATE OF NAME CHANGE:	20221220

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KELLOGG W K FOUNDATION TRUST
		CENTRAL INDEX KEY:			0001197921
		ORGANIZATION NAME:           	
		IRS NUMBER:				366030614
		STATE OF INCORPORATION:			MI
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13G/A

	BUSINESS ADDRESS:	
		STREET 1:		ONE MICHIGAN AVE EAST
		CITY:			BATTLE CREEK
		STATE:			MI
		ZIP:			49017
		BUSINESS PHONE:		3124445615

	MAIL ADDRESS:	
		STREET 1:		50 S. LA SALLE ST.
		STREET 2:		B-10
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60603
</SEC-HEADER>
<DOCUMENT>
<TYPE>SCHEDULE 13G/A
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <previousAccessionNumber>0001193125-24-028394</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001197921</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>1</amendmentNo>
      <securitiesClassTitle>Common Stock, $0.0001 par value per share</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>12/31/2024</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001959348</issuerCik>
        <issuerName>WK Kellogg Co</issuerName>
        <issuerCusip>92942W107</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <street1 xmlns="http://www.sec.gov/edgar/common">ONE KELLOGG SQUARE</street1>
          <city xmlns="http://www.sec.gov/edgar/common">BATTLE CREEK</city>
          <stateOrCountry xmlns="http://www.sec.gov/edgar/common">MI</stateOrCountry>
          <zipCode xmlns="http://www.sec.gov/edgar/common">49017</zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(d)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>W.K. KELLOGG FOUNDATION TRUST</reportingPersonName>
      <memberGroup>b</memberGroup>
      <citizenshipOrOrganization>MI</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0</soleVotingPower>
        <sharedVotingPower>13505159</sharedVotingPower>
        <soleDispositivePower>0</soleDispositivePower>
        <sharedDispositivePower>13505159</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>13505159</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>15.7</classPercent>
      <typeOfReportingPerson>OO</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>W.K. KELLOGG FOUNDATION</reportingPersonName>
      <memberGroup>b</memberGroup>
      <citizenshipOrOrganization>MI</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0</soleVotingPower>
        <sharedVotingPower>13505159</sharedVotingPower>
        <soleDispositivePower>0</soleDispositivePower>
        <sharedDispositivePower>13505159</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>13505159</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>15.7</classPercent>
      <typeOfReportingPerson>CO</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>WK Kellogg Co</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>One Kellogg Square  Battle Creek, Michigan 49016-3599</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>W.K. Kellogg Foundation Trust
W.K. Kellogg Foundation

This Schedule 13G is being filed as Amendment No. 1 to the Schedule 13G dated February 8, 2024 filed by the W.K. Kellogg Foundation Trust (the "Trust") on behalf of itself and W.K. Kellogg Foundation (the "Foundation"), as sole beneficiary of the Trust, with respect to shares of common stock, $.0001 par value per share, of WK Kellogg Co (the "Shares"). Steven A. Cahillane, La June Montgomery Tabron, Richard M. Tsoumas and The Northern Trust Company are the trustees of the Trust.

Under the agreement governing the Trust, if a majority of the trustees of the Trust cannot agree on how to vote the Shares, the Foundation has the power to direct the voting of such stock. In addition, the Foundation has the power to approve successor trustees and to remove trustees of the Trust, subject to certain limitations. As such, the Foundation may be deemed to beneficially own the Shares held in the Trust for purposes of Section 13(d) of the Act.

The Shares reported herein were acquired by the Trust on October 2, 2023 in connection with the spin-off of WK Kellogg Co by Kellanova (formerly known as Kellogg Company), whereby Kellanova made a pro rata distribution of WK Kellogg Co Shares to the Kellanova stockholders.

This Amendment No. 1 also amends the original Schedule 13G filed on February 8, 2024 which inadvertently overreported the number of Shares beneficially owned as of December 31, 2023. As of December 31, 2023 and December 31, 2024, the Trust and the Foundation beneficially owned 13,505,159 Shares.
</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>Person Filing
W.K. Kellogg Foundation Trust:
Address
One Michigan Avenue East
Battle Creek, MI 49017-4058

Person Filing
W.K. Kellogg Foundation:
Address
One Michigan Avenue East
Battle Creek, MI 49017-4058

</principalBusinessOfficeOrResidenceAddress>
        <citizenship>W.K. Kellogg Foundation Trust:	-A Michigan Trust
W.K. Kellogg Foundation: -A Michigan Nonprofit Corporation
</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>As of December 31, 2024, the Trust and the Foundation beneficially own 13,505,159 Shares, or 15.7% of the Shares outstanding based on 86,125,244 Shares outstanding as of November 1, 2024 as reported in the Quarterly Report on Form 10-Q filed by WK Kellogg Co with the Securities and Exchange Commission on November 7, 2024.

</amountBeneficiallyOwned>
        <classPercent>See each cover page hereof.</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>See each cover page hereof.</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>See each cover page hereof.</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>See each cover page hereof.</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>See each cover page hereof.</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>Y</notApplicableFlag>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>W.K. KELLOGG FOUNDATION TRUST</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Amy Cunningham</signature>
        <title>Amy Cunningham, Senior Vice President, the Northern Trust Company, as corporate trustee</title>
        <date>02/13/2025</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>W.K. KELLOGG FOUNDATION</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Kahlil C. Williams</signature>
        <title>Kahlil C. Williams, General Counsel</title>
        <date>02/13/2025</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
