<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13D" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13D</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: Henn Joseph C -->
          <cik>0002102988</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <dateOfEvent>12/08/2025</dateOfEvent>
      <previouslyFiledFlag>false</previouslyFiledFlag>
      <issuerInfo>
        <issuerCIK>0002029586</issuerCIK>
        <issuerCUSIP>956871091</issuerCUSIP>
        <issuerName>Blue Line Holdings, Inc.</issuerName>
        <address>
          <com:street1>18 Lakewood Blvd.</com:street1>
          <com:city>Lynbrook</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>11563</com:zipCode>
        </address>
      </issuerInfo>
      <authorizedPersons>
        <notificationInfo>
          <personName>William Hart</personName>
          <personPhoneNum>(303) 839-0061</personPhoneNum>
          <personAddress>
            <com:street1>1624 N. Washington St.</com:street1>
            <com:city>Denver</com:city>
            <com:stateOrCountry>CO</com:stateOrCountry>
            <com:zipCode>80203</com:zipCode>
          </personAddress>
        </notificationInfo>
      </authorizedPersons>
    </coverPageHeader>
    <reportingPersons>
      <reportingPersonInfo>
        <reportingPersonCIK>0002102988</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>Joseph C. Henn</reportingPersonName>
        <fundType>PF</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>NY</citizenshipOrOrganization>
        <soleVotingPower>5100000.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>5100000.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
        <aggregateAmountOwned>5100000.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>50.4</percentOfClass>
        <typeOfReportingPerson>IN</typeOfReportingPerson>
      </reportingPersonInfo>
    </reportingPersons>
    <items1To7>
      <item1>
        <securityTitle>Common Stock</securityTitle>
        <issuerName>Blue Line Holdings, Inc.</issuerName>
        <issuerPrincipalAddress>
          <com:street1>18 Lakewood Blvd.</com:street1>
          <com:city>Lynbrook</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>11563</com:zipCode>
        </issuerPrincipalAddress>
      </item1>
      <item2>
        <filingPersonName>Joseph C. Henn</filingPersonName>
        <principalBusinessAddress>18 Lakewood Blvd., Lynbrook, NY  11563</principalBusinessAddress>
        <principalJob>Chief Executive Officer - Blue Line Holdings, Inc. - 18 Lakewood Blvd., Lynbrook, NY  11563</principalJob>
        <hasBeenConvicted>No</hasBeenConvicted>
        <convictionDescription>No</convictionDescription>
        <citizenship>United States</citizenship>
      </item2>
      <item3>
        <fundsSource>The amount of funds used in making the purchase:   $5,100
The funds used in making the purchase were the personal funds of Mr. Henn.
Mr. Henn replaced the Company's former CEO and Director and purchased the shares owned by the former CEO and Director.</fundsSource>
      </item3>
      <item4>
        <transactionPurpose>No</transactionPurpose>
      </item4>
      <item5>
        <percentageOfClassSecurities>5,100,000 - 50.4%</percentageOfClassSecurities>
        <numberOfShares>5,100,000</numberOfShares>
        <transactionDesc>None</transactionDesc>
        <listOfShareholders>N/A</listOfShareholders>
        <date5PercentOwnership>N/A</date5PercentOwnership>
      </item5>
      <item6>
        <contractDescription>None</contractDescription>
      </item6>
      <item7>
        <filedExhibits>None</filedExhibits>
      </item7>
    </items1To7>
    <signatureInfo>
      <signaturePerson>
        <signatureReportingPerson>Joseph C. Henn</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Joseph C. Henn</signature>
          <title>Joseph C. Henn</title>
          <date>01/14/2026</date>
        </signatureDetails>
      </signaturePerson>
    </signatureInfo>
  </formData>
</edgarSubmission>
