diff --git a/logs_sdk/lib/opentelemetry/sdk/logs/log_record.rb b/logs_sdk/lib/opentelemetry/sdk/logs/log_record.rb
index d2d6f0f544..840cb47175 100644
--- a/logs_sdk/lib/opentelemetry/sdk/logs/log_record.rb
+++ b/logs_sdk/lib/opentelemetry/sdk/logs/log_record.rb
@@ -18,7 +18,6 @@ class LogRecord < OpenTelemetry::Logs::LogRecord
                       :severity_text,
                       :severity_number,
                       :body,
-                      :attributes,
                       :event_name,
                       :trace_id,
                       :span_id,
@@ -26,6 +25,8 @@ class LogRecord < OpenTelemetry::Logs::LogRecord
                       :resource,
                       :instrumentation_scope
 
+        attr_reader :attributes
+
         # Creates a new {LogRecord}.
         #
         # @param [optional Time] timestamp Time when the event occurred.
@@ -81,7 +82,6 @@ def initialize(
           @severity_text = severity_text
           @severity_number = severity_number
           @body = body
-          @attributes = attributes&.to_h # We need a mutable copy of attributes
           @event_name = event_name
           @trace_id = trace_id
           @span_id = span_id
@@ -89,6 +89,18 @@ def initialize(
           @resource = resource
           @instrumentation_scope = instrumentation_scope
           @log_record_limits = log_record_limits || LogRecordLimits::DEFAULT
+          self.attributes = attributes
+        end
+
+        # Sets the attributes for this {LogRecord}, recalculating the total
+        # recorded attribute count and reapplying the configured attribute
+        # limits.
+        #
+        # @param [optional Hash{String => String, Numeric, Boolean,
+        #   Array<String, Numeric, Boolean>}] new_attributes Attributes to
+        #   associate with the {LogRecord}.
+        def attributes=(new_attributes)
+          @attributes = new_attributes&.to_h # We need a mutable copy of attributes
           @total_recorded_attributes = @attributes&.size || 0
 
           trim_attributes(@attributes)
@@ -115,9 +127,7 @@ def to_log_record_data
         private
 
         def to_integer_nanoseconds(timestamp)
-          return unless timestamp.is_a?(Time)
-
-          (timestamp.to_r * (10**9)).to_i
+          (timestamp.to_r * (10**9)).to_i if timestamp.is_a?(Time)
         end
 
         def trim_attributes(attributes)
diff --git a/logs_sdk/test/opentelemetry/sdk/logs/log_record_test.rb b/logs_sdk/test/opentelemetry/sdk/logs/log_record_test.rb
index dff217b520..d718a2b9ca 100644
--- a/logs_sdk/test/opentelemetry/sdk/logs/log_record_test.rb
+++ b/logs_sdk/test/opentelemetry/sdk/logs/log_record_test.rb
@@ -154,6 +154,36 @@
       end
     end
 
+    describe '#attributes=' do
+      it 'updates total_recorded_attributes when reassigned' do
+        log_record = Logs::LogRecord.new(attributes: { 'key1' => 'value1' })
+        assert_equal(1, log_record.instance_variable_get(:@total_recorded_attributes))
+
+        log_record.attributes = { 'key1' => 'value1', 'key2' => 'value2', 'key3' => 'value3' }
+
+        assert_equal(3, log_record.instance_variable_get(:@total_recorded_attributes))
+        assert_equal(3, log_record.to_log_record_data.total_recorded_attributes)
+      end
+
+      it 'sets total_recorded_attributes to 0 when set to nil' do
+        log_record = Logs::LogRecord.new(attributes: { 'key1' => 'value1' })
+
+        log_record.attributes = nil
+
+        assert_equal(0, log_record.instance_variable_get(:@total_recorded_attributes))
+        assert_nil(log_record.attributes)
+      end
+
+      it 'applies attribute count limits when reassigned' do
+        limits = Logs::LogRecordLimits.new(attribute_count_limit: 1)
+        log_record = Logs::LogRecord.new(log_record_limits: limits, attributes: { 'a' => 'a' })
+
+        log_record.attributes = { 'old' => 'old', 'new' => 'new' }
+
+        assert_equal({ 'new' => 'new' }, log_record.attributes)
+      end
+    end
+
     describe 'attribute value limit' do
       it 'truncates the values that are too long' do
         length_limit = 32