Simons Observatory Large Aperture Telescope reflector model and coordinate systems. Figure from Ren, Gallardo and Guðmundsson (2026).We present a physical-optics analysis of the polarization response of the reflective optics of the Simons Observatory Large Aperture Telescope. Far-field co-polar and cross-polar beam patterns are simulated for representative feedhorn positions, and the corresponding polarization-angle offsets are evaluated.