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<edgarSubmission xmlns="http://www.sec.gov/edgar/npx" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>N-PX/A</submissionType>
    <filerInfo>
      <registrantType>IM</registrantType>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0002094426</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>
      <flags>
        <overrideInternetFlag>false</overrideInternetFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
      </flags>
      <investmentCompanyType/>
      <periodOfReport>06/30/2026</periodOfReport>
    </filerInfo>
  </headerData>
  <formData>
    <coverPage>
      <yearOrQuarter>YEAR</yearOrQuarter>
      <reportCalendarYear>2026</reportCalendarYear>
      <amendmentInfo>
        <isAmendment>Y</isAmendment>
        <amendmentNo>1</amendmentNo>
        <amendmentType>RESTATEMENT</amendmentType>
        <confDeniedExpired>N</confDeniedExpired>
      </amendmentInfo>
      <reportingPerson>
        <name>Payne Capital LLC</name>
        <phoneNumber>9714530140</phoneNumber>
        <address>
          <com:street1>444 10TH ST</com:street1>
          <com:city>LAKE OSWEGO</com:city>
          <com:stateOrCountry>OR</com:stateOrCountry>
          <com:zipCode>97034</com:zipCode>
        </address>
      </reportingPerson>
      <agentForService>
        <name>Frederick J Payne</name>
        <address>
          <com:street1>444 10th St</com:street1>
          <com:city>Lake Oswego</com:city>
          <com:stateOrCountry>OR</com:stateOrCountry>
          <com:zipCode>97034-2925</com:zipCode>
        </address>
      </agentForService>
      <reportInfo>
        <reportType>INSTITUTIONAL MANAGER VOTING REPORT</reportType>
        <confidentialTreatment>N</confidentialTreatment>
      </reportInfo>
      <fileNumber>028-25817</fileNumber>
      <reportingCrdNumber>329458</reportingCrdNumber>
      <explanatoryInformation>
        <explanatoryChoice>Y</explanatoryChoice>
        <explanatoryNotes>This amendment restates in its entirety the Form N-PX filed on August 11, 2026 by a filing agent on behalf of Payne Capital LLC (Accession No. 0001754960-26-000747) for the reporting period July 1, 2025 through June 30, 2026. That report was filed as an Institutional Manager Notice Report on the basis that the reporting person has a policy of not voting proxies. The reporting person has no such policy; its Form ADV Part 2A discloses that it votes proxies for client accounts, and the reporting person exercised voting power during the reporting period over matters reportable under Section 14A of the Securities Exchange Act of 1934. This amendment accordingly restates the report as an Institutional Manager Voting Report and includes the reporting person's complete proxy voting record for the period.</explanatoryNotes>
      </explanatoryInformation>
    </coverPage>
    <summaryPage>
      <otherIncludedManagersCount>0</otherIncludedManagersCount>
    </summaryPage>
    <signaturePage>
      <reportingPerson>Payne Capital LLC</reportingPerson>
      <txSignature>Frederick J Payne Jr</txSignature>
      <txPrintedSignature>Frederick J Payne Jr</txPrintedSignature>
      <txTitle>Chief Compliance Officer</txTitle>
      <txAsOfDate>09/02/2026</txAsOfDate>
    </signaturePage>
  </formData>
</edgarSubmission>
