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<edgarSubmission xmlns="http://www.sec.gov/edgar/npx" xmlns:com="http://www.sec.gov/edgar/common">
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    <submissionType>N-PX</submissionType>
    <filerInfo>
      <registrantType>IM</registrantType>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0001577001</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>
      <flags>
        <overrideInternetFlag>false</overrideInternetFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
      </flags>
      <investmentCompanyType/>
      <periodOfReport>06/30/2026</periodOfReport>
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    <coverPage>
      <yearOrQuarter>YEAR</yearOrQuarter>
      <reportCalendarYear>2026</reportCalendarYear>
      <reportingPerson>
        <name>W.G. Shaheen &amp; Associates DBA Whitney &amp; Co</name>
        <phoneNumber>585-232-6200</phoneNumber>
        <address>
          <com:street1>959 PANORAMA TRAIL S</com:street1>
          <com:street2>SUITE 190</com:street2>
          <com:city>ROCHESTER</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>14625</com:zipCode>
        </address>
      </reportingPerson>
      <agentForService>
        <name>Christy Fabian</name>
        <address>
          <com:street1>201 North Franklin Street</com:street1>
          <com:street2>Suite 3050</com:street2>
          <com:city>Tampa</com:city>
          <com:stateOrCountry>FL</com:stateOrCountry>
          <com:zipCode>33602</com:zipCode>
        </address>
      </agentForService>
      <reportInfo>
        <reportType>INSTITUTIONAL MANAGER NOTICE REPORT</reportType>
        <noticeExplanation>REPORTING PERSON HAS POLICY TO NOT VOTE</noticeExplanation>
        <confidentialTreatment>N</confidentialTreatment>
      </reportInfo>
      <fileNumber>028-15514</fileNumber>
      <reportingCrdNumber>11730</reportingCrdNumber>
      <explanatoryInformation>
        <explanatoryChoice>N</explanatoryChoice>
      </explanatoryInformation>
    </coverPage>
    <signaturePage>
      <reportingPerson>W.G. Shaheen &amp; Associates DBA Whitney &amp; Co</reportingPerson>
      <txSignature>Christy Fabian</txSignature>
      <txPrintedSignature>Christy Fabian</txPrintedSignature>
      <txTitle>Chief Compliance Officer</txTitle>
      <txAsOfDate>08/06/2026</txAsOfDate>
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