<?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>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001197921</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>2</amendmentNo>
      <securitiesClassTitle>Common Stock, $0.0001 par value per share</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>09/30/2025</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">49016-3599</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>0.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>0.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>0.0</classPercent>
      <typeOfReportingPerson>OO</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>W.K. KELLOGG FOUNDATION</reportingPersonName>
      <memberGroup>b</memberGroup>
      <citizenshipOrOrganization>MI</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>0.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>0.00</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. 2 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. </filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>Person Filing                                                                             Address
W.K. Kellogg Foundation Trust:	                                         One Michigan Avenue East
                                                                                                  Battle Creek, MI 49017-4058

W.K. Kellogg Foundation:	 	                                         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 September 30, 2025, the Trust and the Foundation no longer beneficially own any Shares. This filing represents an exit filing for the Trust and the Foundation. </amountBeneficiallyOwned>
        <classPercent>See each cover page hereof.</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>The Trust and Foundation no longer beneficially own any Shares.</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>The Trust and Foundation no longer beneficially own any Shares.</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>The Trust and Foundation no longer beneficially own any Shares.</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>The Trust and Foundation no longer beneficially own any Shares.</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>N</notApplicableFlag>
        <classOwnership5PercentOrLess>Y</classOwnership5PercentOrLess>
      </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/ Marina Jaudenes</signature>
        <title>Marina Jaudenes, Senior Vice President, the Northern Trust Company, as corporate trustee</title>
        <date>11/07/2025</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>11/07/2025</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
