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    <submissionType>MA-A</submissionType>
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      <com:filer>
        <com1:filerId>0001610917</com1:filerId>
        <com1:filerCcc>XXXXXXXX</com1:filerCcc>
      </com:filer>
      <com:contact>
        <com1:name>Suzanne Harrell</com1:name>
        <com1:phoneNumber>714-227-1790</com1:phoneNumber>
      </com:contact>
      <com:contactEmail>s.harrell@harrellco.com</com:contactEmail>
    </filerInfo>
  </headerData>
  <formData>
    <fiscalYearEnd>12-31-2025</fiscalYearEnd>
    <hasChanges>Y</hasChanges>
    <firmName>Harrell &amp; Co Advisors, LLC</firmName>
    <irsNum>33-0921139</irsNum>
    <registrations>
      <maTregistration>
        <com:fileNumber>866-00042-00</com:fileNumber>
      </maTregistration>
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        <maRegistration>
          <com:fileNumber>867-00023</com:fileNumber>
        </maRegistration>
        <baseRegistrations>
          <com:anotherRegistration>
            <com:description>Municipal Securities Rulemaking Board</com:description>
            <com:registrationId>K0336</com:registrationId>
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      </baseRegistrations>
    </registrations>
    <principalOfficeAddress>
      <phoneNumber>714-227-1790</phoneNumber>
    </principalOfficeAddress>
    <mailingAddressDifferent>Y</mailingAddressDifferent>
    <mailingAddress>
      <com:address>
        <com1:street1>PO Box 942</com1:street1>
        <com1:city>Tustin</com1:city>
        <com1:stateOrCountry>CA</com1:stateOrCountry>
        <com1:zipCode>92781</com1:zipCode>
      </com:address>
    </mailingAddress>
    <cco>
      <name>
        <com:firstName>Suzanne</com:firstName>
        <com:middleName>Quinn</com:middleName>
        <com:lastName>Harrell</com:lastName>
      </name>
      <phoneNumber>714-227-1790</phoneNumber>
      <email>s.harrell@harrellco.com</email>
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    <contactPerson>
      <name>
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        <com:middleName>Quinn</com:middleName>
        <com:lastName>Harrell</com:lastName>
      </name>
      <titles>
        <title>Managing Member</title>
      </titles>
      <phoneNumber>714-227-1790</phoneNumber>
      <email>s.harrell@harrellco.com</email>
    </contactPerson>
    <formOfOrganization>
      <formOrgType>
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          <LLC/>
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    </formOfOrganization>
    <monthOfFiscalYearEnd>December</monthOfFiscalYearEnd>
    <organizedJurisdiction>
      <com1:stateOrCountry>CA</com1:stateOrCountry>
    </organizedJurisdiction>
    <dateOfOrganization>07-26-2000</dateOfOrganization>
    <isPrcApplicant>N</isPrcApplicant>
    <numberOfEmployees>1</numberOfEmployees>
    <employeesEngagedInMAA>1</employeesEngagedInMAA>
    <maaEmployeesRegBD>0</maaEmployeesRegBD>
    <maaRegIA>0</maaRegIA>
    <numberOfSolicitingFirms>0</numberOfSolicitingFirms>
    <clientsServedAsMA>15</clientsServedAsMA>
    <typesOfClients>
      <typesOfClients>
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    <numberOfSolicitedME>0</numberOfSolicitedME>
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    <totalNumberOfSolicitedMEAndOP>0</totalNumberOfSolicitedMEAndOP>
    <typesOfSolicitedPersons>
      <solicitationPersonTypes>
        <solicitationPersonTypes>Not Applicable</solicitationPersonTypes>
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    <meOrOPCompensationTypes>
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        <compensationTypes>Hourly Charges</compensationTypes>
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        <compensationTypes>Contingent Fees</compensationTypes>
      </compensationTypes>
    </meOrOPCompensationTypes>
    <solicitationCompensationTypes>
      <compensationTypes>
        <compensationTypes>Not Applicable</compensationTypes>
      </compensationTypes>
    </solicitationCompensationTypes>
    <engagedActivities>
      <engagedActivityTypes>
        <engagedActivityType>Advice Insurance Of MS</engagedActivityType>
        <engagedActivityType>Advice ME Investments</engagedActivityType>
        <engagedActivityType>Advice On Selection</engagedActivityType>
        <engagedActivityType>Other</engagedActivityType>
      </engagedActivityTypes>
      <eaTypeOtherDescription>Preparation and filing of continuing disclosure annual reports.</eaTypeOtherDescription>
    </engagedActivities>
    <isEngagedInOtherNonMAABusiness>N</isEngagedInOtherNonMAABusiness>
    <totalFIAAssociatedPersons>0</totalFIAAssociatedPersons>
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      <mactBuySellRecommendToClients>N</mactBuySellRecommendToClients>
      <mactEnterDerivativesWithClients>N</mactEnterDerivativesWithClients>
      <mactRecommendOwnedInterestToClients>N</mactRecommendOwnedInterestToClients>
      <mactRecommendToClientsServing>N</mactRecommendToClientsServing>
      <mactRecommendToClientsHavingOtherSalesInterest>N</mactRecommendToClientsHavingOtherSalesInterest>
      <mactDiscAuthBuySellAsMAA>N</mactDiscAuthBuySellAsMAA>
      <mactDiscAuthBuySell>N</mactDiscAuthBuySell>
      <mactDiscAuthDetermineBrokerDealer>N</mactDiscAuthDetermineBrokerDealer>
      <mactDiscAuthDetermineCommissionToBrokerDealer>N</mactDiscAuthDetermineCommissionToBrokerDealer>
      <mactRecommendBrokerDealerToClient>N</mactRecommendBrokerDealerToClient>
      <mactCompensateForReferrals>N</mactCompensateForReferrals>
      <mactReceiveCompensationForReferrals>N</mactReceiveCompensationForReferrals>
    </participationInterestMACT>
    <disclosureAnswers>
      <criminalDisclosure>
        <com:isConvictedOfFelony>N</com:isConvictedOfFelony>
        <com:isChargedWithFelony>N</com:isChargedWithFelony>
        <com:isOrgConvictedOfFelony>N</com:isOrgConvictedOfFelony>
        <com:isOrgChargedWithFelony>N</com:isOrgChargedWithFelony>
      </criminalDisclosure>
      <regulatoryDisclosure>
        <com:isMadeFalseStatement>N</com:isMadeFalseStatement>
        <com:isViolatedRegulation>N</com:isViolatedRegulation>
        <com:isCauseOfDenial>N</com:isCauseOfDenial>
        <com:isOrderAgainst>N</com:isOrderAgainst>
        <com:isImposedPenalty>N</com:isImposedPenalty>
        <com:isUnEthical>N</com:isUnEthical>
        <com:isFoundInViolationOfRegulation>N</com:isFoundInViolationOfRegulation>
        <com:isFoundInCauseOfDenial>N</com:isFoundInCauseOfDenial>
        <com:isOrderAgainstActivity>N</com:isOrderAgainstActivity>
        <com:isDeniedLicense>N</com:isDeniedLicense>
        <com:isFoundMadeFalseStatement>N</com:isFoundMadeFalseStatement>
        <com:isFoundInViolationOfRules>N</com:isFoundInViolationOfRules>
        <com:isFoundInCauseOfSuspension>N</com:isFoundInCauseOfSuspension>
        <com:isDiscipliend>N</com:isDiscipliend>
        <com:isAuthorizedToActAttorney>N</com:isAuthorizedToActAttorney>
        <com:isRegulatoryComplaint>N</com:isRegulatoryComplaint>
      </regulatoryDisclosure>
      <civilDisclosure>
        <com:isEnjoined>N</com:isEnjoined>
        <com:isFoundInViolationOfRegulation>N</com:isFoundInViolationOfRegulation>
        <com:isDismissed>N</com:isDismissed>
        <com:isNamedInCivilProceeding>N</com:isNamedInCivilProceeding>
      </civilDisclosure>
    </disclosureAnswers>
    <hasAnnualReceiptsLessThan7Million>Y</hasAnnualReceiptsLessThan7Million>
    <isAffiliatedWithReceiptsMoreThan7Million>N</isAffiliatedWithReceiptsMoreThan7Million>
    <scheduleA>
      <persons>
        <person>
          <name>
            <com:firstName>Suzanne</com:firstName>
            <com:middleName>Quinn</com:middleName>
            <com:lastName>Harrell</com:lastName>
          </name>
          <baseInformation>
            <titleStatus>Managing Member/Chief Compliance Officer</titleStatus>
            <statusAcquired>07-26-2000</statusAcquired>
            <ownershipCode>E</ownershipCode>
            <isControPerson>Y</isControPerson>
            <crdNumber>000000000</crdNumber>
          </baseInformation>
        </person>
      </persons>
    </scheduleA>
    <scheduleC>
      <directPersons>
        <person>
          <baseInformation>
            <name>
              <com:firstName>Suzanne</com:firstName>
              <com:middleName>Quinn</com:middleName>
              <com:lastName>Harrell</com:lastName>
            </name>
            <baseInformation>
              <titleStatus>Managing Member/Chief Compliance Officer</titleStatus>
              <statusAcquired>07-26-2000</statusAcquired>
              <ownershipCode>E</ownershipCode>
              <isControPerson>Y</isControPerson>
              <crdNumber>000000000</crdNumber>
            </baseInformation>
          </baseInformation>
        </person>
      </directPersons>
    </scheduleC>
    <maExecutionPage>
      <signature>
        <com1:signature>Suzanne Quinn Harrell</com1:signature>
        <com1:signerName>Suzanne Quinn Harrell</com1:signerName>
        <com1:title>Managing Member</com1:title>
        <com1:date>03-13-2026</com1:date>
      </signature>
    </maExecutionPage>
    <controls>
      <isSolePropietor>N</isSolePropietor>
      <hasNameChange>N</hasNameChange>
      <hasDBAName>N</hasDBAName>
      <hasPreviousDBAName>N</hasPreviousDBAName>
      <hasAdditionalDBANames>N</hasAdditionalDBANames>
      <hasMATReg>Y</hasMATReg>
      <additionalRegs>N</additionalRegs>
      <additionalOffices>N</additionalOffices>
      <hasMailingAddress>Y</hasMailingAddress>
      <hasAdditionalWebsites>N</hasAdditionalWebsites>
      <hasBooksRecords>N</hasBooksRecords>
      <isRegisteredFFRA>N</isRegisteredFFRA>
      <isAffiliatedOtherBus>N</isAffiliatedOtherBus>
      <independentBusinessEmployee>N</independentBusinessEmployee>
      <receiveCompensationForMAAFromOtherClients>N</receiveCompensationForMAAFromOtherClients>
      <isSucceedingApplicant>N</isSucceedingApplicant>
      <isCPForApplicantPolicy>N</isCPForApplicantPolicy>
      <isPRCompanyUnder1215>N</isPRCompanyUnder1215>
      <hasScheduleB>N</hasScheduleB>
      <isSection12Or15ReportingCompany>N</isSection12Or15ReportingCompany>
      <isOtherNonMAABuisinesssPrimary>N</isOtherNonMAABuisinesssPrimary>
    </controls>
  </formData>
</edgarSubmission>
