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<edgarSubmission xmlns:com="http://www.sec.gov/edgar/common" xmlns="http://www.sec.gov/edgar/npx">
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    <submissionType>N-PX/A</submissionType>
    <filerInfo>
      <registrantType>IM</registrantType>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0000045319</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>
      <periodOfReport>06/30/2025</periodOfReport>
    </filerInfo>
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    <coverPage>
      <yearOrQuarter>YEAR</yearOrQuarter>
      <reportCalendarYear>2025</reportCalendarYear>
      <amendmentInfo>
        <isAmendment>Y</isAmendment>
        <amendmentNo>3</amendmentNo>
        <amendmentType>RESTATEMENT</amendmentType>
      </amendmentInfo>
      <reportingPerson>
        <name>MEYER HANDELMAN CO</name>
        <phoneNumber>9149394060</phoneNumber>
        <address>
          <com:street1>800 Westchester Ave</com:street1>
          <com:city>Rye Brook</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10573</com:zipCode>
        </address>
      </reportingPerson>
      <reportInfo>
        <reportType>INSTITUTIONAL MANAGER VOTING REPORT</reportType>
        <confidentialTreatment>N</confidentialTreatment>
      </reportInfo>
      <fileNumber>028-00923</fileNumber>
      <explanatoryInformation>
        <explanatoryChoice>Y</explanatoryChoice>
        <explanatoryNotes>null</explanatoryNotes>
      </explanatoryInformation>
    </coverPage>
    <summaryPage>
      <otherIncludedManagersCount>0</otherIncludedManagersCount>
    </summaryPage>
    <signaturePage>
      <reportingPerson>MEYER HANDELMAN CO</reportingPerson>
      <txSignature>Richard A. Handelman</txSignature>
      <txPrintedSignature>Richard A. Handelman</txPrintedSignature>
      <txTitle>Partner</txTitle>
      <txAsOfDate>08/27/2025</txAsOfDate>
      <secondaryRecords>
        <secondaryRecord>
          <txSignature>Scott M. Handelman</txSignature>
          <printedSign>Scott M. Handelman</printedSign>
          <txTitle>Partner</txTitle>
          <txAsOfDate>08/27/2025</txAsOfDate>
        </secondaryRecord>
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