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SEC Comment Letter 0000000000-25-007413 to STORE CAPITAL LLC (CIK 0001538990)

STORE CAPITAL LLC (CIK 0001538990)
Date: July 15, 2025 · CIK: 0001538990 · Accession: 0000000000-25-007413

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File numbers found in text: 001-36739

Date
July 15, 2025
Author
Division of Corporation Finance
Form
UPLOAD
Company
STORE CAPITAL LLC (CIK 0001538990)

Letter

Re: Store Capital LLC Form 10-K for the year ended December 31, 2024 Filed March 5, 2025 Form 10-Q For the quarterly period ended March 31, 2025 Filed May 2, 2025 File No. 001-36739 Dear Ashley Dembowski:

July 15, 2025

Ashley Dembowski Chief Financial Officer Store Capital LLC 8377 East Hartford Drive, Suite 100 Scottsdale, AZ 85255

We have reviewed your filing and have the following comment.

Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response.

After reviewing your response to this letter, we may have additional comments.

Form 10-K For Year Ended December 31, 2024 Exhibits

1. We note that the Section 906 certifications required by Rule 13-a14(b) of the Exchange Act have been omitted from your Form 10-K. Please file an amended Form 10-K in its entirety and include the certifications as Exhibits as required by Item 601 of Regulation S-K. This comment is also applicable to the Form 10-Q filed May 2, 2025. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Kellie Kim at 202-551-3129 or Kristina Marrone at 202-551-3429 if you have questions regarding comments on the financial statements and related matters. July 15, 2025 Page 2

Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction

Show Raw Text
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<TEXT>
 July 15, 2025

Ashley Dembowski
Chief Financial Officer
Store Capital LLC
8377 East Hartford Drive, Suite 100
Scottsdale, AZ 85255

 Re: Store Capital LLC
 Form 10-K for the year ended December 31, 2024
 Filed March 5, 2025
 Form 10-Q For the quarterly period ended March 31, 2025
 Filed May 2, 2025
 File No. 001-36739
Dear Ashley Dembowski:

 We have reviewed your filing and have the following comment.

 Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

 After reviewing your response to this letter, we may have additional
comments.

Form 10-K For Year Ended December 31, 2024
Exhibits

1. We note that the Section 906 certifications required by Rule 13-a14(b)
of
 the Exchange Act have been omitted from your Form 10-K. Please file an
amended
 Form 10-K in its entirety and include the certifications as Exhibits as
required by
 Item 601 of Regulation S-K. This comment is also applicable to the Form
10-Q filed
 May 2, 2025.
 We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

 Please contact Kellie Kim at 202-551-3129 or Kristina Marrone at
202-551-3429 if
you have questions regarding comments on the financial statements and related
matters.
 July 15, 2025
Page 2

 Sincerely,

 Division of Corporation Finance
 Office of Real Estate & Construction
</TEXT>
</DOCUMENT>