<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <previousAccessionNumber>0001193125-24-028394</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001197921</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>1</amendmentNo>
      <securitiesClassTitle>Common Stock, $0.0001 par value per share</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>12/31/2024</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001959348</issuerCik>
        <issuerName>WK Kellogg Co</issuerName>
        <issuerCusip>92942W107</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <street1 xmlns="http://www.sec.gov/edgar/common">ONE KELLOGG SQUARE</street1>
          <city xmlns="http://www.sec.gov/edgar/common">BATTLE CREEK</city>
          <stateOrCountry xmlns="http://www.sec.gov/edgar/common">MI</stateOrCountry>
          <zipCode xmlns="http://www.sec.gov/edgar/common">49017</zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(d)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>W.K. KELLOGG FOUNDATION TRUST</reportingPersonName>
      <memberGroup>b</memberGroup>
      <citizenshipOrOrganization>MI</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0</soleVotingPower>
        <sharedVotingPower>13505159</sharedVotingPower>
        <soleDispositivePower>0</soleDispositivePower>
        <sharedDispositivePower>13505159</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>13505159</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>15.7</classPercent>
      <typeOfReportingPerson>OO</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>W.K. KELLOGG FOUNDATION</reportingPersonName>
      <memberGroup>b</memberGroup>
      <citizenshipOrOrganization>MI</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0</soleVotingPower>
        <sharedVotingPower>13505159</sharedVotingPower>
        <soleDispositivePower>0</soleDispositivePower>
        <sharedDispositivePower>13505159</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>13505159</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>15.7</classPercent>
      <typeOfReportingPerson>CO</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>WK Kellogg Co</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>One Kellogg Square  Battle Creek, Michigan 49016-3599</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>W.K. Kellogg Foundation Trust
W.K. Kellogg Foundation

This Schedule 13G is being filed as Amendment No. 1 to the Schedule 13G dated February 8, 2024 filed by the W.K. Kellogg Foundation Trust (the "Trust") on behalf of itself and W.K. Kellogg Foundation (the "Foundation"), as sole beneficiary of the Trust, with respect to shares of common stock, $.0001 par value per share, of WK Kellogg Co (the "Shares"). Steven A. Cahillane, La June Montgomery Tabron, Richard M. Tsoumas and The Northern Trust Company are the trustees of the Trust.

Under the agreement governing the Trust, if a majority of the trustees of the Trust cannot agree on how to vote the Shares, the Foundation has the power to direct the voting of such stock. In addition, the Foundation has the power to approve successor trustees and to remove trustees of the Trust, subject to certain limitations. As such, the Foundation may be deemed to beneficially own the Shares held in the Trust for purposes of Section 13(d) of the Act.

The Shares reported herein were acquired by the Trust on October 2, 2023 in connection with the spin-off of WK Kellogg Co by Kellanova (formerly known as Kellogg Company), whereby Kellanova made a pro rata distribution of WK Kellogg Co Shares to the Kellanova stockholders.

This Amendment No. 1 also amends the original Schedule 13G filed on February 8, 2024 which inadvertently overreported the number of Shares beneficially owned as of December 31, 2023. As of December 31, 2023 and December 31, 2024, the Trust and the Foundation beneficially owned 13,505,159 Shares.
</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>Person Filing
W.K. Kellogg Foundation Trust:
Address
One Michigan Avenue East
Battle Creek, MI 49017-4058

Person Filing
W.K. Kellogg Foundation:
Address
One Michigan Avenue East
Battle Creek, MI 49017-4058

</principalBusinessOfficeOrResidenceAddress>
        <citizenship>W.K. Kellogg Foundation Trust:	-A Michigan Trust
W.K. Kellogg Foundation: -A Michigan Nonprofit Corporation
</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>As of December 31, 2024, the Trust and the Foundation beneficially own 13,505,159 Shares, or 15.7% of the Shares outstanding based on 86,125,244 Shares outstanding as of November 1, 2024 as reported in the Quarterly Report on Form 10-Q filed by WK Kellogg Co with the Securities and Exchange Commission on November 7, 2024.

</amountBeneficiallyOwned>
        <classPercent>See each cover page hereof.</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>See each cover page hereof.</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>See each cover page hereof.</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>See each cover page hereof.</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>See each cover page hereof.</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>Y</notApplicableFlag>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>W.K. KELLOGG FOUNDATION TRUST</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Amy Cunningham</signature>
        <title>Amy Cunningham, Senior Vice President, the Northern Trust Company, as corporate trustee</title>
        <date>02/13/2025</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>W.K. KELLOGG FOUNDATION</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Kahlil C. Williams</signature>
        <title>Kahlil C. Williams, General Counsel</title>
        <date>02/13/2025</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
