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<edgarSubmission xmlns="http://www.sec.gov/edgar/formc" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>C-AR</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <filerCik>0002010419</filerCik>
          <filerCcc>XXXXXXXX</filerCcc>
        </filerCredentials>
      </filer>
      <period>12-31-2025</period>
      <liveTestFlag>LIVE</liveTestFlag>
      <flags>
        <confirmingCopyFlag>false</confirmingCopyFlag>
        <returnCopyFlag>false</returnCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
      </flags>
    </filerInfo>
  </headerData>
  <formData>
    <issuerInformation>
      <issuerInfo>
        <nameOfIssuer>Lotus Garden NY LLC</nameOfIssuer>
        <legalStatus>
          <legalStatusForm>Limited Liability Company</legalStatusForm>
          <jurisdictionOrganization>NY</jurisdictionOrganization>
          <dateIncorporation>06-04-2021</dateIncorporation>
        </legalStatus>
        <issuerAddress>
          <com:street1>560 Cobble Road</com:street1>
          <com:city>Cambridge</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>12816</com:zipCode>
        </issuerAddress>
        <issuerWebsite>www.sowiloretreat.us</issuerWebsite>
      </issuerInfo>
      <isCoIssuer>N</isCoIssuer>
    </issuerInformation>
    <annualReportDisclosureRequirements>
      <currentEmployees>1.00</currentEmployees>
      <totalAssetMostRecentFiscalYear>666985.48</totalAssetMostRecentFiscalYear>
      <totalAssetPriorFiscalYear>0.00</totalAssetPriorFiscalYear>
      <cashEquiMostRecentFiscalYear>52992.22</cashEquiMostRecentFiscalYear>
      <cashEquiPriorFiscalYear>0.00</cashEquiPriorFiscalYear>
      <actReceivedMostRecentFiscalYear>0.00</actReceivedMostRecentFiscalYear>
      <actReceivedPriorFiscalYear>0.00</actReceivedPriorFiscalYear>
      <shortTermDebtMostRecentFiscalYear>110990.35</shortTermDebtMostRecentFiscalYear>
      <shortTermDebtPriorFiscalYear>0.00</shortTermDebtPriorFiscalYear>
      <longTermDebtMostRecentFiscalYear>41719.80</longTermDebtMostRecentFiscalYear>
      <longTermDebtPriorFiscalYear>0.00</longTermDebtPriorFiscalYear>
      <revenueMostRecentFiscalYear>289045.55</revenueMostRecentFiscalYear>
      <revenuePriorFiscalYear>0.00</revenuePriorFiscalYear>
      <costGoodsSoldMostRecentFiscalYear>733.41</costGoodsSoldMostRecentFiscalYear>
      <costGoodsSoldPriorFiscalYear>0.00</costGoodsSoldPriorFiscalYear>
      <taxPaidMostRecentFiscalYear>0.00</taxPaidMostRecentFiscalYear>
      <taxPaidPriorFiscalYear>0.00</taxPaidPriorFiscalYear>
      <netIncomeMostRecentFiscalYear>83706.83</netIncomeMostRecentFiscalYear>
      <netIncomePriorFiscalYear>0.00</netIncomePriorFiscalYear>
    </annualReportDisclosureRequirements>
    <signatureInfo>
      <issuerSignature>
        <issuer>Lotus Garden NY LLC</issuer>
        <issuerSignature>Eva Sandor</issuerSignature>
        <issuerTitle>CEO</issuerTitle>
      </issuerSignature>
      <signaturePersons>
        <signaturePerson>
          <personSignature>Eva Sandor</personSignature>
          <personTitle>CEO</personTitle>
          <signatureDate>04-20-2026</signatureDate>
        </signaturePerson>
      </signaturePersons>
    </signatureInfo>
  </formData>
</edgarSubmission>
