<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns="http://www.sec.gov/edgar/seventeenafiler" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>X-17A-5</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <filerCik>0000822756</filerCik>
          <filerCcc>XXXXXXXX</filerCcc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>
      <flags>
        <returnCopyFlag>false</returnCopyFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
      </flags>
    </filerInfo>
  </headerData>
  <formData>
    <submissionInformation>
      <periodBegin>01-01-2025</periodBegin>
      <periodEnd>12-31-2025</periodEnd>
      <typeOfRegistrant>
        <typeOfBDRegistrant>Broker-dealer</typeOfBDRegistrant>
      </typeOfRegistrant>
      <materialWeakness>N</materialWeakness>
    </submissionInformation>
    <registrantIdentification>
      <brokerDealerName>GUZMAN &amp; COMPANY</brokerDealerName>
      <businessAddress>
        <com:street1>101 ARAGON AVENUE</com:street1>
        <com:street2>14TH FLOOR</com:street2>
        <com:city>CORAL GABLES</com:city>
        <com:stateOrCountry>FL</com:stateOrCountry>
        <com:zipCode>33134-5426</com:zipCode>
      </businessAddress>
      <contactPersonName>ltoribio@guzman.com</contactPersonName>
      <contactPersonPhoneNumber>305-416-5358</contactPersonPhoneNumber>
    </registrantIdentification>
    <accountantIdentification>
      <accountantName>BDO USA, P.C</accountantName>
      <accountantAddress>
        <com:street1>100 SE 2ND ST. SUITE 1700</com:street1>
        <com:city>MIAMI</com:city>
        <com:stateOrCountry>FL</com:stateOrCountry>
        <com:zipCode>33131</com:zipCode>
      </accountantAddress>
      <accountantType>Certified Public Accountant</accountantType>
    </accountantIdentification>
    <oathSignature>
      <signPersonName>Alexis G. Miller</signPersonName>
      <entityName>GUZMAN &amp; COMPANY</entityName>
      <signDate>12-31-2025</signDate>
      <signature>Alexis G. Miller</signature>
      <oathTitle>CFO</oathTitle>
    </oathSignature>
  </formData>
</edgarSubmission>
