# EDGAR Filing Document

**Accession Number:** 0001675797
**File Stem:** 0001675797-25-000003
**Filing Date:** 2025-12
**Character Count:** 2561
**Document Hash:** 3030956d3517310cae2cc7d601787205
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001675797-25-000003.hdr.sgml**: 20251202

**ACCESSION NUMBER**: 0001675797-25-000003

**CONFORMED SUBMISSION TYPE**: X-17A-5

**PUBLIC DOCUMENT COUNT**: 2

**CONFORMED PERIOD OF REPORT**: 20250930

**FILED AS OF DATE**: 20251202

**DATE AS OF CHANGE**: 20251202

**EFFECTIVENESS DATE**: 20251202

**PERIOD START**: 20241001

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** GORDON DYAL & CO., LLC
- **CENTRAL INDEX KEY:** 0001675797

**ORGANIZATION NAME:**
- **EIN:** 474082648
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0930

**FILING VALUES:**
- **FORM TYPE:** X-17A-5
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 008-69791
- **FILM NUMBER:** 251542178

**BUSINESS ADDRESS:**
- **STREET 1:** 152 WEST 57TH STREET, 39TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10019
- **BUSINESS PHONE:** 212-321-4012

**MAIL ADDRESS:**
- **STREET 1:** 152 WEST 57TH STREET, 39TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10019

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** DYAL CO. LLC
- **DATE OF NAME CHANGE:** 20161011

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** DYAL CO., LLC
- **DATE OF NAME CHANGE:** 20160526

### Attached PDF Documents

**Attachment 1:** `gdpub.pdf`

_No text found in this document._

### UNITED STATES SECURITIES AND EXCHANGE COMMISSION
**Washington, D.C. 20549**

## FORM X-17A-5

### ANNUAL AUDITED REPORT

### Filer Information

**Filer CIK:** 0001675797

**Filer CCC:** XXXXXXXX

**Is this a LIVE or TEST filing?:** LIVE

**Would you like a Return Copy?:** Yes

### Submission Information

**Report Period Begin Date:** 10-01-2024

**Report Period End Date:** 09-30-2025

**Type of Registrant:** Broker-dealer

**Any material weaknesses identified?:** No

### Registrant Identification

**Name of Broker-Dealer:** GORDON DYAL & CO., LLC

**Business Address:** 152 WEST 57TH STREET, 39TH FLOOR, NEW YORK, NY, 10019

**Contact Person:** Jill Dyal

**Contact Phone:** 212-321-4021

### Independent Public Accountant Identification

**Accountant Name:** DeMarco Sciaccotta Wilkens & Dunleavy, LLP

**Accountant Address:** 20646 Abbey Woods Ct. N, Suite 201, Frankfort, IL, 60423

**Accountant Type:** Certified Public Accountant

### OATH OR AFFIRMATION

I, **Jill Dyal**, swear (or affirm) that, to the best of my knowledge and belief, the accompanying financial statements and supporting schedules pertaining to the firm of **GORDON DYAL & CO., LLC**, as of **09-30-2025**, are true and correct.

**Signature:** Jill Dyal

**Title:** Managing Partner, CFO