<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns="http://www.sec.gov/edgar/mafiler" xmlns:com="http://www.sec.gov/edgar/common_ma" xmlns:com1="http://www.sec.gov/edgar/common" xmlns:ma="http://www.sec.gov/edgar/ma_drp" xmlns:ma1="http://www.sec.gov/edgar/ma_common_drp" xmlns:com2="http://www.sec.gov/edgar/common_drp">
  <headerData>
    <submissionType>MA/A</submissionType>
    <filerInfo>
      <com:filer>
        <com1:filerId>0001610215</com1:filerId>
        <com1:filerCcc>XXXXXXXX</com1:filerCcc>
      </com:filer>
      <com:contact>
        <com1:name>Nicole Roberts</com1:name>
        <com1:phoneNumber>4159561030</com1:phoneNumber>
      </com:contact>
      <com:contactEmail>nroberts@dalescott.com</com:contactEmail>
      <com:notifications>
        <com1:internetNotificationAddress>mekissell@dalescott.com</com1:internetNotificationAddress>
        <com1:internetNotificationAddress>nroberts@dalescott.com</com1:internetNotificationAddress>
        <com1:internetNotificationAddress>ed.fierro@bracewell.com</com1:internetNotificationAddress>
      </com:notifications>
    </filerInfo>
  </headerData>
  <formData>
    <firmName>Dale Scott &amp; Co., Inc.</firmName>
    <irsNum>94-3033425</irsNum>
    <registrations>
      <maTregistration>
        <com:fileNumber>866-00236-00</com:fileNumber>
      </maTregistration>
      <baseRegistrations>
        <maRegistration>
          <com:fileNumber>867-00537</com:fileNumber>
        </maRegistration>
      </baseRegistrations>
    </registrations>
    <additionalRegistrations>
      <additionalRegistration>
        <nameAndRegistration>
          <com:name>Municipal Securities Rulemaking Board</com:name>
          <com:registrationId>K0586</com:registrationId>
        </nameAndRegistration>
      </additionalRegistration>
    </additionalRegistrations>
    <principalOfficeAddress>
      <addressInfo>
        <com:address>
          <com1:street1>548 Market Street</com1:street1>
          <com1:street2>Suite 44410</com1:street2>
          <com1:city>San Francisco</com1:city>
          <com1:stateOrCountry>CA</com1:stateOrCountry>
          <com1:zipCode>94104</com1:zipCode>
        </com:address>
      </addressInfo>
      <phoneNumber>4159561030</phoneNumber>
      <faxNumber>4159561322</faxNumber>
    </principalOfficeAddress>
    <additionalOffices>
      <additionalOffice>
        <addDeleteAmend>
          <com:add>Add</com:add>
        </addDeleteAmend>
        <officeInfo>
          <addressInfo>
            <com:address>
              <com1:street1>1600 Rosecrans Ave.</com1:street1>
              <com1:street2>Media Center, 4th Floor</com1:street2>
              <com1:city>Manhattan Beach</com1:city>
              <com1:stateOrCountry>CA</com1:stateOrCountry>
              <com1:zipCode>90266</com1:zipCode>
            </com:address>
          </addressInfo>
          <phoneNumber>3103217872</phoneNumber>
        </officeInfo>
      </additionalOffice>
    </additionalOffices>
    <mailingAddressDifferent>N</mailingAddressDifferent>
    <primaryWebAddress>www.dalescott.com</primaryWebAddress>
    <cco>
      <name>
        <com:firstName>MARY ELLEN</com:firstName>
        <com:middleName>SCHMIDT</com:middleName>
        <com:lastName>KISSELL</com:lastName>
      </name>
      <titles>
        <title>Controller</title>
      </titles>
      <address>
        <com:address>
          <com1:street1>548 Market Street</com1:street1>
          <com1:street2>Suite 44410</com1:street2>
          <com1:city>San Francisco</com1:city>
          <com1:stateOrCountry>CA</com1:stateOrCountry>
          <com1:zipCode>94104</com1:zipCode>
        </com:address>
      </address>
      <phoneNumber>4159561030</phoneNumber>
      <faxNumber>4159561322</faxNumber>
      <email>mekissell@dalescott.com</email>
    </cco>
    <contactPerson>
      <name>
        <com:firstName>NICOLE</com:firstName>
        <com:middleName>TOMAS</com:middleName>
        <com:lastName>ROBERTS</com:lastName>
      </name>
      <titles>
        <title>CONTACT PERSON</title>
      </titles>
      <address>
        <com:address>
          <com1:street1>548 Market Street</com1:street1>
          <com1:street2>#44410</com1:street2>
          <com1:city>San Francisco</com1:city>
          <com1:stateOrCountry>CA</com1:stateOrCountry>
          <com1:zipCode>94104</com1:zipCode>
        </com:address>
      </address>
      <phoneNumber>4159561030</phoneNumber>
      <faxNumber>4159561322</faxNumber>
      <email>nroberts@dalescott.com</email>
    </contactPerson>
    <booksAndRecordsLocations>
      <booksAndRecordsLocation>
        <type>
          <com:add>Add</com:add>
        </type>
        <locationName>Clutter Moving and Storage</locationName>
        <contact>
          <addressInfo>
            <com:address>
              <com1:street1>1305 E Pescadero Avenue</com1:street1>
              <com1:city>Tracy</com1:city>
              <com1:stateOrCountry>CA</com1:stateOrCountry>
              <com1:zipCode>95304</com1:zipCode>
            </com:address>
          </addressInfo>
          <phoneNumber>800-805-4023</phoneNumber>
        </contact>
        <locationType>
          <third-party/>
        </locationType>
        <description>Bond issuance transcripts</description>
      </booksAndRecordsLocation>
    </booksAndRecordsLocations>
    <businessAffiliates>
      <businessAffiliate>
        <affiliateName>WireSafe LLC</affiliateName>
        <hasApplicableRegistration>N</hasApplicableRegistration>
      </businessAffiliate>
    </businessAffiliates>
    <formOfOrganization>
      <formOrgType>
        <formOrgTypes>
          <Corporation/>
        </formOrgTypes>
      </formOrgType>
    </formOfOrganization>
    <monthOfFiscalYearEnd>December</monthOfFiscalYearEnd>
    <organizedJurisdiction>
      <com1:stateOrCountry>CA</com1:stateOrCountry>
    </organizedJurisdiction>
    <dateOfOrganization>03-06-1987</dateOfOrganization>
    <isPrcApplicant>N</isPrcApplicant>
    <numberOfEmployees>9</numberOfEmployees>
    <employeesEngagedInMAA>7</employeesEngagedInMAA>
    <maaEmployeesRegBD>0</maaEmployeesRegBD>
    <maaRegIA>0</maaRegIA>
    <numberOfSolicitingFirms>0</numberOfSolicitingFirms>
    <clientsServedAsMA>45</clientsServedAsMA>
    <typesOfClients>
      <typesOfClients>
        <clientTypes>Municipal Entities</clientTypes>
      </typesOfClients>
    </typesOfClients>
    <numberOfSolicitedME>0</numberOfSolicitedME>
    <numberOfSolicitedOP>0</numberOfSolicitedOP>
    <totalNumberOfSolicitedMEAndOP>0</totalNumberOfSolicitedMEAndOP>
    <typesOfSolicitedPersons>
      <solicitationPersonTypes>
        <solicitationPersonTypes>Not Applicable</solicitationPersonTypes>
      </solicitationPersonTypes>
    </typesOfSolicitedPersons>
    <meOrOPCompensationTypes>
      <compensationTypes>
        <compensationTypes>Fixed Fees</compensationTypes>
        <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>From time to time, Dale Scott &amp; Co., Inc. provides dissemination agent services, SB 1029 filing services, and pre-election advisory services for voter-approved debt.</eaTypeOtherDescription>
    </engagedActivities>
    <isEngagedInOtherNonMAABusiness>N</isEngagedInOtherNonMAABusiness>
    <totalFIAAssociatedPersons>0</totalFIAAssociatedPersons>
    <participationInterestMACT>
      <mactBuySellFromClients>N</mactBuySellFromClients>
      <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>Y</com:isViolatedRegulation>
        <com:isCauseOfDenial>N</com:isCauseOfDenial>
        <com:isOrderAgainst>Y</com:isOrderAgainst>
        <com:isImposedPenalty>Y</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>Dale</com:firstName>
            <com:middleName>Allen</com:middleName>
            <com:lastName>Scott</com:lastName>
          </name>
          <baseInformation>
            <titleStatus>CEO, CFO, Secretary</titleStatus>
            <statusAcquired>03-06-1987</statusAcquired>
            <ownershipCode>E</ownershipCode>
            <isControPerson>Y</isControPerson>
            <crdNumber>000000000</crdNumber>
          </baseInformation>
        </person>
        <person>
          <name>
            <com:firstName>Mary Ellen</com:firstName>
            <com:middleName>Schmidt</com:middleName>
            <com:lastName>Kissell</com:lastName>
          </name>
          <baseInformation>
            <titleStatus>Controller, Chief Compliance Officer</titleStatus>
            <statusAcquired>04-14-2008</statusAcquired>
            <ownershipCode>NA</ownershipCode>
            <isControPerson>N</isControPerson>
            <crdNumber>000000000</crdNumber>
          </baseInformation>
        </person>
      </persons>
    </scheduleA>
    <scheduleC>
      <directPersons>
        <person>
          <baseInformation>
            <name>
              <com:firstName>Dale</com:firstName>
              <com:middleName>Allen</com:middleName>
              <com:lastName>Scott</com:lastName>
            </name>
            <baseInformation>
              <titleStatus>CEO, CFO, Secretary</titleStatus>
              <statusAcquired>03-06-1987</statusAcquired>
              <ownershipCode>E</ownershipCode>
              <isControPerson>Y</isControPerson>
              <crdNumber>000000000</crdNumber>
            </baseInformation>
          </baseInformation>
        </person>
        <person>
          <baseInformation>
            <name>
              <com:firstName>Mary Ellen</com:firstName>
              <com:middleName>Schmidt</com:middleName>
              <com:lastName>Kissell</com:lastName>
            </name>
            <baseInformation>
              <titleStatus>Controller, Chief Compliance Officer</titleStatus>
              <statusAcquired>04-14-2008</statusAcquired>
              <ownershipCode>NA</ownershipCode>
              <isControPerson>N</isControPerson>
              <crdNumber>000000000</crdNumber>
            </baseInformation>
          </baseInformation>
        </person>
      </directPersons>
    </scheduleC>
    <drpInfo>
      <ma:regulatoryDisclosure>
        <ma:regulatoryDrp>
          <ma:headerData>
            <ma:baseHeader>
              <ma:type>
                <ma1:amend/>
              </ma:type>
              <ma:drpFor>
                <ma1:applicant/>
              </ma:drpFor>
            </ma:baseHeader>
            <ma:respondingTo>
              <ma:responseQuestion>9-C2</ma:responseQuestion>
              <ma:responseQuestion>9-C4</ma:responseQuestion>
              <ma:responseQuestion>9-C5</ma:responseQuestion>
            </ma:respondingTo>
          </ma:headerData>
          <ma:applicantInfo>
            <ma:drpInfo>
              <ma:detailedDisclosure>
                <ma:initiatedDRP>
                  <ma:baseInformation>
                    <ma1:chargesBroughtIn>
                      <ma1:name>Securities and Exchange Commission Administrative Proceeding</ma1:name>
                      <ma1:docketOrCaseNo>File No. 3-19253</ma1:docketOrCaseNo>
                      <ma1:address>
                        <com1:street1>100 F Street</com1:street1>
                        <com1:city>Washington</com1:city>
                        <com1:stateOrCountry>DC</com1:stateOrCountry>
                        <com1:zipCode>20549</com1:zipCode>
                      </ma1:address>
                    </ma1:chargesBroughtIn>
                    <ma1:status>
                      <com2:final/>
                    </ma1:status>
                    <ma1:summary>N/A</ma1:summary>
                  </ma:baseInformation>
                  <ma:dateInitiated>
                    <ma1:date>07-16-2019</ma1:date>
                    <ma1:exact/>
                  </ma:dateInitiated>
                  <ma:initiatedBy>
                    <ma1:initiator>
                      <ma1:sec/>
                    </ma1:initiator>
                  </ma:initiatedBy>
                  <ma:sanctionsSought>
                    <ma:sanction>Cease and Desist</ma:sanction>
                    <ma:sanction>CivilAdminPenaltyFine</ma:sanction>
                  </ma:sanctionsSought>
                  <ma:principalProductTypes>
                    <ma1:product>No Product</ma1:product>
                  </ma:principalProductTypes>
                  <ma:allegationsDescription>Secondary liability for failure by outside consultants to DS&amp;C to register as municipal advisors.</ma:allegationsDescription>
                  <ma:resolutionInformation>
                    <ma:date>
                      <ma1:date>07-16-2019</ma1:date>
                      <ma1:exact/>
                    </ma:date>
                    <ma:types>
                      <ma:judgement>Order</ma:judgement>
                      <ma:judgement>Settled</ma:judgement>
                      <ma:explanation>DS&amp;C agreed to settle with the SEC and consented to the SEC's entry of an order.</ma:explanation>
                      <ma:isFinalOrder>N</ma:isFinalOrder>
                    </ma:types>
                    <ma:details>
                      <ma:sanctionsOrdered>Y</ma:sanctionsOrdered>
                      <ma:sanctions>
                        <ma:sanction>Cease and Desist</ma:sanction>
                        <ma:sanction>CivilAdminPenaltyFine</ma:sanction>
                      </ma:sanctions>
                      <ma:sanctionDetails>
                        <ma:monetarySanctions>
                          <ma:amountOrdered>25000.00</ma:amountOrdered>
                          <ma:finalAmount>25000.00</ma:finalAmount>
                          <ma:paymentState>
                            <ma:satisfied>07-25-2019</ma:satisfied>
                          </ma:paymentState>
                        </ma:monetarySanctions>
                      </ma:sanctionDetails>
                      <ma:totalAmountOrdered>25000.00</ma:totalAmountOrdered>
                    </ma:details>
                  </ma:resolutionInformation>
                </ma:initiatedDRP>
              </ma:detailedDisclosure>
            </ma:drpInfo>
          </ma:applicantInfo>
        </ma:regulatoryDrp>
      </ma:regulatoryDisclosure>
    </drpInfo>
    <maExecutionPage>
      <signature>
        <com1:signature>Nicole Roberts</com1:signature>
        <com1:signerName>Nicole Roberts</com1:signerName>
        <com1:title>Compliance Officer</com1:title>
        <com1:date>10-07-2026</com1:date>
      </signature>
    </maExecutionPage>
    <controls>
      <isSolePropietor>N</isSolePropietor>
      <hasNameChange>N</hasNameChange>
      <hasDBAName>N</hasDBAName>
      <hasPreviousDBAName>N</hasPreviousDBAName>
      <hasAdditionalDBANames>N</hasAdditionalDBANames>
      <hasMATReg>Y</hasMATReg>
      <additionalRegs>Y</additionalRegs>
      <additionalOffices>Y</additionalOffices>
      <hasMailingAddress>N</hasMailingAddress>
      <hasAdditionalWebsites>N</hasAdditionalWebsites>
      <hasBooksRecords>Y</hasBooksRecords>
      <isRegisteredFFRA>N</isRegisteredFFRA>
      <isAffiliatedOtherBus>Y</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>
