<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xsi:schemaLocation="http://www.sec.gov/edgar/thirteenffiler eis_13F_Filer.xsd" xmlns="http://www.sec.gov/edgar/thirteenffiler" xmlns:ns1="http://www.sec.gov/edgar/common" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <schemaVersion>X0202</schemaVersion>
  <headerData>
    <submissionType>13F-NT/A</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <flags>
        <confirmingCopyFlag>false</confirmingCopyFlag>
        <returnCopyFlag>true</returnCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
      </flags>
      <filer>
        <credentials>
          <cik>0001303053</cik>
          <ccc>XXXXXXXX</ccc>
        </credentials>
      </filer>
      <periodOfReport>06-30-2023</periodOfReport>
    </filerInfo>
  </headerData>
  <formData>
    <coverPage>
      <reportCalendarOrQuarter>06-30-2023</reportCalendarOrQuarter>
      <isAmendment>true</isAmendment>
      <amendmentNo>1</amendmentNo>
      <amendmentInfo>
        <amendmentType>RESTATEMENT</amendmentType>
        <confDeniedExpired>false</confDeniedExpired>
      </amendmentInfo>
      <filingManager>
        <name>Allen &amp; CO LLC</name>
        <address>
          <ns1:street1>711 Fifth Avenue</ns1:street1>
          <ns1:city>New York</ns1:city>
          <ns1:stateOrCountry>NY</ns1:stateOrCountry>
          <ns1:zipCode>10022</ns1:zipCode>
        </address>
      </filingManager>
      <reportType>13F NOTICE</reportType>
      <form13FFileNumber>028-18385</form13FFileNumber>
      <otherManagersInfo>
        <otherManager>
          <cik>0001389544</cik>
          <form13FFileNumber>028-12302</form13FFileNumber>
          <name>ALLEN OPERATIONS LLC</name>
        </otherManager>
      </otherManagersInfo>
      <provideInfoForInstruction5>Y</provideInfoForInstruction5>
      <additionalInformation>Allen &amp; Company LLC ("Allen LLC") hereby advises that it may be deemed to share investment discretion with respect to 13(f) securities held by it with Allen Operations LLC ("Allen Operations"), of which Allen LLC is a wholly-owned subsidiary. Allen LLC hereby further advises that Allen Operations is filing on Allen LLC's behalf in Allen Operations' Form 13F for the period ended June 30, 2023, with respect to such 13(f) securities.</additionalInformation>
    </coverPage>
    <signatureBlock>
      <name>Issac Keschner</name>
      <title>Vice President</title>
      <phone>212-832-8000</phone>
      <signature>/s/ Issace Keschner</signature>
      <city>New York</city>
      <stateOrCountry>NY</stateOrCountry>
      <signatureDate>11-13-2023</signatureDate>
    </signatureBlock>
    <summaryPage>
      <otherIncludedManagersCount/>
      <tableEntryTotal/>
      <tableValueTotal/>
    </summaryPage>
  </formData>
</edgarSubmission>
