<?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>0000090608</filerCik>
          <filerCcc>XXXXXXXX</filerCcc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>
      <flags>
        <returnCopyFlag>false</returnCopyFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
        <overrideInternetFlag>true</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>HERBERT J. SIMS &amp; CO, INC.</brokerDealerName>
      <businessAddress>
        <com:street1>2150 POST ROAD</com:street1>
        <com:street2>SUITE 301</com:street2>
        <com:city>FAIRFIELD</com:city>
        <com:stateOrCountry>CT</com:stateOrCountry>
        <com:zipCode>06824</com:zipCode>
      </businessAddress>
      <contactPersonName>Jeff Collacuro</contactPersonName>
      <contactPersonPhoneNumber>2034189019</contactPersonPhoneNumber>
    </registrantIdentification>
    <accountantIdentification>
      <accountantName>APRIO, LLP</accountantName>
      <accountantAddress>
        <com:street1>350 Fifth Avenue, Suite 3920</com:street1>
        <com:city>New York</com:city>
        <com:stateOrCountry>NY</com:stateOrCountry>
        <com:zipCode>10018</com:zipCode>
      </accountantAddress>
      <accountantType>Certified Public Accountant</accountantType>
    </accountantIdentification>
    <oathSignature>
      <signPersonName>Jason Diamond</signPersonName>
      <entityName>HERBERT J. SIMS &amp; CO, INC.</entityName>
      <signDate>12-31-2025</signDate>
      <signature>Jason Diamond</signature>
      <oathTitle>Chief Financial Officer</oathTitle>
    </oathSignature>
  </formData>
</edgarSubmission>
