# EDGAR Filing Document

**Accession Number:** 0001347881
**File Stem:** 0001347881-26-000002
**Filing Date:** 2026-2
**Character Count:** 2307
**Document Hash:** 5f507e0c7a17322156e03385a8485c4b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001347881-26-000002.hdr.sgml**: 20260224

**ACCESSION NUMBER**: 0001347881-26-000002

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

**PUBLIC DOCUMENT COUNT**: 2

**CONFORMED PERIOD OF REPORT**: 20251231

**FILED AS OF DATE**: 20260224

**DATE AS OF CHANGE**: 20260224

**EFFECTIVENESS DATE**: 20260224

**PERIOD START**: 20250101

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ESL INVESTMENT SERVICES, LLC
- **CENTRAL INDEX KEY:** 0001347881

**ORGANIZATION NAME:**
- **EIN:** 453203643
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** X-17A-5
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 008-67195
- **FILM NUMBER:** 26672773

**BUSINESS ADDRESS:**
- **STREET 1:** 225 CHESTNUT STREET
- **CITY:** ROCHESTER
- **STATE:** NY
- **ZIP:** 14604
- **BUSINESS PHONE:** 585-336-1321

**MAIL ADDRESS:**
- **STREET 1:** 225 CHESTNUT STREET
- **CITY:** ROCHESTER
- **STATE:** NY
- **ZIP:** 14604

### Attached PDF Documents

**Attachment 1:** `isllc.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:** 0001347881

**Filer CCC:** XXXXXXXX

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

**Would you like a Return Copy?:** No

### Submission Information

**Report Period Begin Date:** 01-01-2025

**Report Period End Date:** 12-31-2025

**Type of Registrant:** Broker-dealer

**Any material weaknesses identified?:** No

### Registrant Identification

**Name of Broker-Dealer:** ESL INVESTMENT SERVICES, LLC

**Business Address:** 225 CHESTNUT STREET, ROCHESTER, NY, 14604

**Contact Person:** Pascal Roche

**Contact Phone:** 2127514422

### Independent Public Accountant Identification

**Accountant Name:** Baker Tilly US,LLP

**Accountant Address:** 805 SW Broadway, suite 1200, Portland, OR, 97205

**Accountant Type:** Certified Public Accountant

### OATH OR AFFIRMATION

I, **Leo Lacobelli**, swear (or affirm) that, to the best of my knowledge and belief, the accompanying financial statements and supporting schedules pertaining to the firm of **ESL INVESTMENT SERVICES, LLC**, as of **12-31-2025**, are true and correct.

**Signature:** Leo Lacobelli

**Title:** President