# EDGAR Filing Document

**Accession Number:** 0002110205
**File Stem:** 0001754960-26-000336
**Filing Date:** 2026-4
**Character Count:** 9583
**Document Hash:** bf6b28d08c5a88a7a4b99f0027583f9f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001754960-26-000336.hdr.sgml**: 20260427

**ACCESSION NUMBER**: 0001754960-26-000336

**CONFORMED SUBMISSION TYPE**: 13F-HR/A

**PUBLIC DOCUMENT COUNT**: 2

**CONFORMED PERIOD OF REPORT**: 20260331

**FILED AS OF DATE**: 20260427

**DATE AS OF CHANGE**: 20260427

**EFFECTIVENESS DATE**: 20260427

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Value Investment Professionals, LLC
- **CENTRAL INDEX KEY:** 0002110205

**ORGANIZATION NAME:**
- **EIN:** 455427490
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 13F-HR/A
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 028-26223
- **FILM NUMBER:** 26899746

**BUSINESS ADDRESS:**
- **STREET 1:** 125 PARK AVE 25TH FL
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017
- **BUSINESS PHONE:** 646-383-7757

**MAIL ADDRESS:**
- **STREET 1:** 125 PARK AVE 25TH FL
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017

### FORM 13F COVER PAGE

**Report for the Calendar Year or Quarter Ended:** 03-31-2026

**Check here if Amendment** [x] **Amendment Number:** 1

**This Amendment (Check only one.):** [x] is a restatement.

[ ] adds new holdings entries.

**Institutional Investment Manager Filing this Report:**

**Name:** Value Investment Professionals LLC<br>**Address:** 125 PARK AVE 25TH FL<br>NEW YORK, NY 10017

**Form 13F File Number:** 028-26223

The institutional investment manager filing this report and the person by whom it is signed hereby represent that the person signing the report is authorized to submit it, that all information contained herein is true, correct and complete, and that it is understood that all required items, statements, schedules, lists, and tables, are considered integral parts of this form.

**Person Signing this Report on Behalf of Reporting Manager:**

**Name:** Aryn Sands<br>**Title:** Agent<br>**Phone:** 844-844-3453

**Signature, Place, and Date of Signing:**

Aryn Sands  Reno, NV  04-27-2026<br>[Signature]  [City, State]  [Date]

**Report Type (Check only one.):**

[x] **13F HOLDINGS REPORT.** (Check here if all holdings of this reporting manager are reported in this report.)

[ ] **13F NOTICE.** (Check here if no holdings are reported in this report, and all holdings are reported by other reporting manager(s).)

[ ] **13F COMBINATION REPORT.** (Check here if a portion of the holdings for this reporting manager are reported in this report and a portion are reported by other reporting manager(s).)

### Form 13F Summary Page

**Report Summary:**

**Number of Other Included Managers:** 0

**Form 13F Information Table Entry Total:** 61

**Form 13F Information Table Value Total:** $109111389

      (round to nearest dollar)

**List of Other Included Managers:**

Provide a numbered list of the name(s) and Form 13F file number(s) of all institutional investment managers with respect to which this report is filed, other than the manager filing this report.

[If there are no entries in this list, state “NONE” and omit the column headings and list entries.]

**NONE**

### FORM 13F INFORMATION TABLE

---

|  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| NAME OF ISSUER | TITLE OF CLASS | CUSIP | FIGI | VALUE (x$1000) | SHRS OR PRN AMT | SH/PRN | PUT/CALL | INVESTMENT DISCRETION | OTHER MANAGER | VOTING AUTHORITY | VOTING AUTHORITY | VOTING AUTHORITY |
| NAME OF ISSUER | TITLE OF CLASS | CUSIP | FIGI | VALUE (x$1000) | SHRS OR PRN AMT | SH/PRN | PUT/CALL | INVESTMENT DISCRETION | OTHER MANAGER | SOLE | SHARED | NONE |
| ABBOTT LABORATORIES | COM | 002824100 |  | 332424 | 3238 | SH |  | SOLE |  | 0 | 0 | 3238 |
| ACCENTURE PLC IRELAND | SHS CLASS A | G1151C101 |  | 310126 | 1564 | SH |  | SOLE |  | 0 | 0 | 1564 |
| ADVISORSHARES TR | PURE US CANNABIS | 00768Y453 |  | 47314 | 13328 | SH |  | SOLE |  | 0 | 0 | 13328 |
| AFLAC INC | COM | 001055102 |  | 274275 | 2500 | SH |  | SOLE |  | 0 | 0 | 2500 |
| AGNC INVT CORP | COM | 00123Q104 |  | 171309 | 17080 | SH |  | SOLE |  | 0 | 0 | 17080 |
| PROFESIONALLY MANAGED PORTFO | AKRE FOCUS ETF | 74316P579 |  | 1976643 | 37401 | SH |  | SOLE |  | 0 | 0 | 37401 |
| ARCOS DORADOS HLDGS INC | SHS CLASS -A - | G0457F107 |  | 923398 | 54190 | SH |  | SOLE |  | 0 | 0 | 54190 |
| SPDR INDEX SHS FDS | CALL | 78463X909 |  | 985082 | 28495 | SH | Call | SOLE |  | 0 | 0 | 28495 |
| ALPHABET INC | CAP STK CL C | 02079K107 |  | 4898836 | 17057 | SH |  | SOLE |  | 0 | 0 | 17057 |
| ALTRIA GROUP INC | COM | 02209S103 |  | 1082167 | 16399 | SH |  | SOLE |  | 0 | 0 | 16399 |
| AMAZON COM INC | COM | 023135106 |  | 1293565 | 6211 | SH |  | SOLE |  | 0 | 0 | 6211 |
| APPLE INC | COM | 037833100 |  | 3167717 | 12482 | SH |  | SOLE |  | 0 | 0 | 12482 |
| AMERICAN CENTY ETF TR | AVANTIS US SMALL | 025072323 |  | 1418685 | 12842 | SH |  | SOLE |  | 0 | 0 | 12842 |
| BERKSHIRE HATHAWAY INC DEL | CL A | 084670108 |  | 457157 | 954 | SH |  | SOLE |  | 0 | 0 | 954 |
| BRITISH AMERN TOB PLC | SPONSORED ADR | 110448107 |  | 481617 | 8237 | SH |  | SOLE |  | 0 | 0 | 8237 |
| CATERPILLAR INC | COM | 149123101 |  | 417434 | 589 | SH |  | SOLE |  | 0 | 0 | 589 |
| CONSOLIDATED EDISON INC | COM | 209115104 |  | 289431 | 2557 | SH |  | SOLE |  | 0 | 0 | 2557 |
| CVS HEALTH CORP | COM | 126650100 |  | 414925 | 5777 | SH |  | SOLE |  | 0 | 0 | 5777 |
| DAVITA INC | COM | 23918K108 |  | 376694 | 2451 | SH |  | SOLE |  | 0 | 0 | 2451 |
| EURONET WORLDWIDE INC | NOTE 0.750% 3/1 | 298736AL3 |  | 469833 | 7079 | SH |  | SOLE |  | 0 | 0 | 7079 |
| GLOBAL NET LEASE INC | COM NEW | 379378201 |  | 259927 | 27770 | SH |  | SOLE |  | 0 | 0 | 27770 |
| GLOBAL X FDS | CALL | 37954Y907 |  | 297612 | 5525 | SH | Call | SOLE |  | 0 | 0 | 5525 |
| HOME DEPOT INC | COM | 437076102 |  | 428516 | 1303 | SH |  | SOLE |  | 0 | 0 | 1303 |
| INVESCO QQQ TR | UNIT SER 1 | 46090E103 |  | 2921185 | 5061 | SH |  | SOLE |  | 0 | 0 | 5061 |
| INVESCO EXCHANGE TRADED FD T | CALL | 46137V908 |  | 6010947 | 92409 | SH | Call | SOLE |  | 0 | 0 | 92409 |
| ISHARES TR | CALL | 464287901 |  | 8058553 | 70153 | SH | Call | SOLE |  | 0 | 0 | 70153 |
| JANUS DETROIT STR TR | JANUS HENDERSON | 47103U696 |  | 4096497 | 81328 | SH |  | SOLE |  | 0 | 0 | 81328 |
| JOHNSON  JOHNSON | COM | 478160104 |  | 996491 | 4077 | SH |  | SOLE |  | 0 | 0 | 4077 |
| JPMORGAN CHASE  CO | COM | 46625H100 |  | 418331 | 1422 | SH |  | SOLE |  | 0 | 0 | 1422 |
| LOWES COS INC | COM | 548661107 |  | 209520 | 887 | SH |  | SOLE |  | 0 | 0 | 887 |
| MACYS INC | COM | 55616P104 |  | 218618 | 12085 | SH |  | SOLE |  | 0 | 0 | 12085 |
| MCDONALDS CORP | COM | 580135101 |  | 451518 | 1453 | SH |  | SOLE |  | 0 | 0 | 1453 |
| MCKESSON CORP | COM | 58155Q103 |  | 1184678 | 1369 | SH |  | SOLE |  | 0 | 0 | 1369 |
| MEDTRONIC PLC | SHS | G5960L103 |  | 580728 | 6702 | SH |  | SOLE |  | 0 | 0 | 6702 |
| META PLATFORMS INC | CL A | 30303M102 |  | 708505 | 1238 | SH |  | SOLE |  | 0 | 0 | 1238 |
| MFA FINL INC | COM | 55272X607 |  | 108878 | 11365 | SH |  | SOLE |  | 0 | 0 | 11365 |
| MICROSOFT CORP | COM | 594918104 |  | 1364411 | 3686 | SH |  | SOLE |  | 0 | 0 | 3686 |
| NOVARTIS AG | SPONSORED ADR | 66987V109 |  | 354227 | 2319 | SH |  | SOLE |  | 0 | 0 | 2319 |
| ORACLE CORP | COM | 68389X105 |  | 355217 | 2415 | SH |  | SOLE |  | 0 | 0 | 2415 |
| PHILIP MORRIS INTL INC | COM | 718172109 |  | 987741 | 5974 | SH |  | SOLE |  | 0 | 0 | 5974 |
| DOMINOS PIZZA INC | COM | 25754A201 |  | 1146965 | 105536 | SH |  | SOLE |  | 0 | 0 | 105536 |
| PROCTER  GAMBLE CO | COM | 742718109 |  | 348909 | 2416 | SH |  | SOLE |  | 0 | 0 | 2416 |
| REGENERON PHARMACEUTICALS | COM | 75886F107 |  | 600650 | 777 | SH |  | SOLE |  | 0 | 0 | 777 |
| SCHWAB STRATEGIC TR | CALL | 808524902 |  | 2688575 | 100130 | SH | Call | SOLE |  | 0 | 0 | 100130 |
| SL GREEN RLTY CORP | COM | 78440X887 |  | 210613 | 10375 | SH |  | SOLE |  | 0 | 0 | 10375 |
| SOUTHERN CO | NOTE 4.500% 6/1 | 842587DZ7 |  | 270795 | 2806 | SH |  | SOLE |  | 0 | 0 | 2806 |
| SPDR INDEX SHS FDS | STATE STREET SPD | 78463X103 |  | 458940 | 11433 | SH |  | SOLE |  | 0 | 0 | 11433 |
| SPDR SERIES TRUST | CALL | 78464A901 |  | 10539213 | 85733 | SH | Call | SOLE |  | 0 | 0 | 85733 |
| STERLING INFRASTRUCTURE INC | COM | 859241101 |  | 1792803 | 4402 | SH |  | SOLE |  | 0 | 0 | 4402 |
| STRATUS PPTYS INC | COM NEW | 863167201 |  | 1270120 | 41616 | SH |  | SOLE |  | 0 | 0 | 41616 |
| T ROWE PRICE ETF INC | PRICE BLUE CHIP | 87283Q107 |  | 1364691 | 38345 | SH |  | SOLE |  | 0 | 0 | 38345 |
| TAIWAN SEMICONDUCTOR MANUFAC | SPONSORED ADS | 874039100 |  | 582964 | 1725 | SH |  | SOLE |  | 0 | 0 | 1725 |
| TANDY LEATHER FACTORY INC | COM | 87538X105 |  | 424899 | 183939 | SH |  | SOLE |  | 0 | 0 | 183939 |
| COCA COLA CO | COM | 191216100 |  | 300511 | 3951 | SH |  | SOLE |  | 0 | 0 | 3951 |
| UNILEVER PLC | SPON ADR NEW | 904767803 |  | 409956 | 7196 | SH |  | SOLE |  | 0 | 0 | 7196 |
| VANECK ETF TRUST | CALL | 92189F906 |  | 1378038 | 6694 | SH | Call | SOLE |  | 0 | 0 | 6694 |
| VANGUARD INTL EQUITY INDEX F | CALL | 922042906 |  | 18934882 | 182045 | SH | Call | SOLE |  | 0 | 0 | 182045 |
| VANGUARD WORLD FD | CALL | 921910903 |  | 1550257 | 11208 | SH | Call | SOLE |  | 0 | 0 | 11208 |
| VILLAGE SUPER MKT INC | CL A NEW | 927107409 |  | 1132744 | 26823 | SH |  | SOLE |  | 0 | 0 | 26823 |
| WISDOMTREE TR | CALL | 97717W901 |  | 13421775 | 266622 | SH | Call | SOLE |  | 0 | 0 | 266622 |
| CAPITAL GRP FIXED INCM ETF T | HIGH YIELD BOND | 14020Y870 |  | 482357 | 13340 | SH |  | SOLE |  | 0 | 0 | 13340 |

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