Patient presents with symptoms consistent with Sensory Processing Disorder (SPD), also known as sensory integration dysfunction.  The presenting complaints include difficulties with sensory modulation, exhibiting both over-responsivity and under-responsivity to various sensory stimuli.  Specifically, the patient demonstrates tactile defensiveness, auditory hypersensitivity, and gravitational insecurity.  These sensory challenges manifest as significant distress and avoidance behaviors in response to everyday sensory experiences such as clothing textures, loud noises, and movement activities.  The patient's sensory processing difficulties negatively impact their ability to participate in age-appropriate social interactions, academic tasks, and activities of daily living.  Clinical observations, caregiver reports, and standardized sensory processing assessments support the diagnosis of Sensory Processing Disorder.  Differential diagnosis considerations include autism spectrum disorder, attention-deficit hyperactivity disorder, and anxiety disorders.  Treatment plan recommendations include sensory integration therapy, occupational therapy interventions targeting sensory processing challenges, and parent education focusing on sensory strategies and environmental modifications.  Goals of treatment include improved sensory modulation, enhanced self-regulation skills, increased participation in daily activities, and reduced sensory-related anxiety.  Prognosis for improved functional outcomes is favorable with consistent therapy and home program implementation.  CPT codes for evaluation and treatment will be determined based on specific services provided and documented accordingly.  ICD-10 code R43.82 will be utilized for sensory processing disorder.  Continued monitoring and reassessment will be conducted to track progress and adjust the treatment plan as needed.