# EDGAR Filing Document

**Accession Number:** 0001649363
**File Stem:** 0001193125-26-133718
**Filing Date:** 2026-3
**Character Count:** 17322
**Document Hash:** bac9e7580d1c9fc1b8cacadf2450913d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-133718.hdr.sgml**: 20260331

**ACCESSION NUMBER**: 0001193125-26-133718

**CONFORMED SUBMISSION TYPE**: NPORT-P

**PUBLIC DOCUMENT COUNT**: 2

**CONFORMED PERIOD OF REPORT**: 20260131

**FILED AS OF DATE**: 20260331

**DATE AS OF CHANGE**: 20260331

**PERIOD START**: 20260430

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ABS Long/Short Strategies Fund
- **CENTRAL INDEX KEY:** 0001649363

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0430

**FILING VALUES:**
- **FORM TYPE:** NPORT-P
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-23079
- **FILM NUMBER:** 26818921

**BUSINESS ADDRESS:**
- **STREET 1:** 235 WEST GALENA STREET
- **CITY:** MILWAUKEE
- **STATE:** WI
- **ZIP:** 53212
- **BUSINESS PHONE:** 414-299-2000

**MAIL ADDRESS:**
- **STREET 1:** 235 WEST GALENA STREET
- **CITY:** MILWAUKEE
- **STATE:** WI
- **ZIP:** 53212

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ABS Global Equity Long/Short RIC
- **DATE OF NAME CHANGE:** 20150728

## Nport-Ex

**ABS Long/Short Strategies Fund**

**SCHEDULE OF INVESTMENTS**

**As of January 31, 2026 (Unaudited)**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Original<br> Acquisition<br> Date** | **Cost** | **Fair Value** | **Redemptions<br> Permitted** | **Redemption<br> Notice Period** |
| **INVESTMENTS IN PORTFOLIO FUNDS\* <sup>a,b</sup> ‒ 99.2%** |  |  |  |  |  |
| **CHINA EQUITY LONG/SHORT ‒ 2.5%** |  |  |  |  |  |
| IvyRock China Focus Feeder Fund - Class C | 4/1/2019 | $**3201831** | $**6286880** | Monthly | 30 Days <sup>f</sup> |
| **CYCLICALS EQUITY LONG/SHORT ‒ 18.6%** |  |  |  |  |  |
| Energy Dynamics Fund Limited - Class D | 4/1/2018 | 6180200 | 11314942 | Monthly | 90 Days <sup>d</sup> |
| Forest Avenue Offshore Fund, Ltd. | 10/1/2022 | 6889679 | 15485647 | Quarterly | 60 Days <sup>e</sup> |
| Incision Capital Master Fund L.P. | 7/1/2025 | 7000000 | 6403443 | Quarterly | 45 Days |
| Riposte Global Opportunity Fund, L.P. Founders 2 | 2/1/2016 | 6546924 | 12574091 | Quarterly | 30 Days |
|  |  | **26616803** | **45778123** |  |  |
| **EUROPEAN EQUITY LONG/SHORT ‒ 7.6%** |  |  |  |  |  |
| Lancaster European LS Equity, Ltd.<sup>i</sup> | 2/1/2023 | 10092067 | 13104217 | Quarterly | 60 Days |
| Lansdowne Developed Markets Long Only Fund, Ltd. | 3/1/2023 | 3130000 | 5657534 | Monthly | 30 Days <sup>c</sup> |
|  |  | **13222067** | **18761751** |  |  |
| **EVENT DRIVEN EQUITY LONG/SHORT ‒ 4.1%** |  |  |  |  |  |
| Hunters Moon Eclipse Fund, Ltd. | 2/1/2025 | **9000000** | **10218947** | Monthly | 30 Days <sup>d</sup> |
| **FINANCIAL EQUITY LONG/SHORT ‒ 8.4%** |  |  |  |  |  |
| Azora Offshore Fund, Ltd. | 5/1/2018 | 7122458 | 12190326 | Quarterly | 45 Days |
| Rhino Small-Cap Financial Fund, L.P. | 1/1/2023 | 6700000 | 8722520 | Quarterly | 60 Days |
|  |  | **13822458** | **20912846** |  |  |
| **GLOBAL EQUITY LONG/SHORT ‒ 7.2%** |  |  |  |  |  |
| 140 Summer Partners Offshore, Ltd. | 7/1/2020 | 8208656 | 14012451 | Quarterly | 60 Days <sup>e</sup> |
| Vellichor Offshore Fund, Ltd. | 1/1/2026 | 3500000 | 3727500 | Quarterly | 45 Days |
|  |  | **11708656** | **17739951** |  |  |
| **HEALTH CARE EQUITY LONG/SHORT ‒ 18.6%** |  |  |  |  |  |
| Averill Fund, Ltd. | 11/1/2020 | 3630733 | 7657595 | Quarterly | 60 Days <sup>e</sup> |
| BCM Scout International, Ltd. | 5/1/2022 | 9000000 | 13443434 | Quarterly | 45 Days <sup>e</sup> |
| Janus Henderson Biotech Innovation Fund, Ltd. | 2/1/2022 | 2991476 | 10779135 | Quarterly | 60 Days |
| Seligman Healthcare Spectrum Fund LLC | 5/1/2025 | 10000000 | 14254450 | Monthly | 45 Days |
|  |  | **25622209** | **46134614** |  |  |
| **LATIN AMERICA ‒ 5.8%** |  |  |  |  |  |
| Sagil Latin American Opportunities Fund - Class B | 4/1/2017 | **7405231** | **14240415** | Monthly | 90 Days |
| **TMT EQUITY LONG ‒ 5.8%** |  |  |  |  |  |
| IPPE Liquid (Cayman), L.P. | 10/1/2023 | 3917697 | 7332509 | Monthly | 45 Days |
| Islander Capital Fund, L.P. | 8/1/2025 | 7500000 | 6952108 | Quarterly | 45 Days <sup>g</sup> |
|  |  | **11417697** | **14284617** |  |  |
| **TMT EQUITY LONG/SHORT ‒ 13.5%** |  |  |  |  |  |
| Atreides 150/30 Technology Fund, Ltd. | 1/1/2026 | 3500000 | 3254662 | Quarterly | 60 Days <sup>h</sup> |
| Atreides Foundation Fund, Ltd. | 12/1/2020 | 5872436 | 9843505 | Quarterly | 60 Days <sup>g,h</sup> |
| Seligman Tech Spectrum Fund LLC | 1/1/2016 | 5018019 | 16622366 | Monthly | 30 Days |
| Toronado Offshore Fund, Ltd. - Class A<sup>i</sup> | 8/1/2018 | 2967721 | 3782463 | Quarterly | 45 Days <sup>g,h</sup> |
|  |  | **17358176** | **33502996** |  |  |

---

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Original<br> Acquisition<br> Date** | **Cost** | **Fair Value** | **Redemptions<br> Permitted** | **Redemption<br> Notice Period** |
| **INVESTMENTS IN PORTFOLIO FUNDS (Continued)** |  |  |  |  |  |
| **U.S. SMALL CAP ‒ 7.1%** |  |  |  |  |  |
| Medina Value Partners I, L.P. | 8/1/2020 | 7337474 | 13801110 | Quarterly | 30 Days |
| Voss Value-Oriented Special Situations Fund, L.P. | 8/1/2023 | 3000000 | 3734037 | Quarterly | 45 Days |
|  |  | **10337474** | **17535147** |  |  |
| **TOTAL INVESTMENTS IN PORTFOLIO FUNDS ‒ 99.2%** |  | **149712602** | **245396287** |  |  |
| **TOTAL INVESTMENTS ‒ 99.2%** |  | **149712602** | **245396287** |  |  |
| Other Assets in Excess of Liabilities ‒ 0.8% |  |  | 1886347 |  |  |
| **SHAREHOLDERS' CAPITAL ‒ 100.0%** |  |  | $**247282634** |  |  |

---

\* All Portfolio Funds are non-income producing securities.

<sup>a</sup> Portfolio Funds are issued in private placement transactions and as such are restricted as to resale. The total cost and fair value of these restricted investments as of January 31, 2026 was $149,712,602 and $245,396,287 respectively.

<sup>b</sup> All Investments in Portfolio Funds are pledged as collateral for the Fund's Line of Credit.

<sup>c</sup> The Portfolio Fund can institute a gate provision on redemptions at the fund level of 10% of the fair value of the investment in the Portfolio Fund.

<sup>d</sup> The Portfolio Fund can institute a gate provision on redemptions at the fund level of 10-25% of the fair value of the investment in the Portfolio Fund.

<sup>e</sup> The Portfolio Fund can institute a gate provision on redemptions at the investor level of 25%-33% of the fair value of the investment in the Portfolio Fund per quarter.

<sup>f</sup> The Portfolio Fund can institute a gate provision on redemptions at the fund level of 30% of the fair value of the investment in the Portfolio Fund.

<sup>g</sup> The Portfolio Fund can institute a gate provision on redemptions at the investor level of 50% of the fair value of the investment in the Portfolio Fund per quarter.

<sup>h</sup> The Portfolio Fund can institute a gate provision on redemptions at the fund level of 50% of the fair value of the investment in the Portfolio Fund.

<sup>i</sup> Affiliated investments for which ownership exceeds 5% of the investment's capital.

## Form NPORT-P: Monthly Portfolio Investments Report

### NPORT-P: Part A: General Information

**Item A.1. Information about the Registrant.**

- **a. Name of Registrant:** ABS Long/Short Strategies Fund

- **b. Investment Company Act file number:** 811-23079

- **c. CIK number of Registrant:** 0001649363

- **d. LEI of Registrant:** 549300K2HLBRQD2Y1N47

- **e. Address and telephone number of Registrant.**

  - **Street Address 1:** 235 WEST GALENA STREET

  - **City:** MILWAUKEE

  - **State:** WI

  - **Foreign country:** US

  - **Zip / Postal Code:** 53212

  - **Telephone number:** 4142992000

**Item A.2. Information about the Series.**

- **a. Name of Series:** ABS Long/Short Strategies Fund

- **c. LEI of Series:** 549300K2HLBRQD2Y1N47

**Item A.3. Reporting period.**

- **a. Date of fiscal year-end:** 2026-04-30

- **b. Date as of which information is reported:** 2026-01-31

**Item A.4. Final filing**

Does the Fund anticipate that this will be its final filing on Form N-PORT? **No**

### Fund Information

**Total Assets:** $249280010.07

**Total Liabilities:** $1997375.66

**Net Assets:** $247282634.41

**Cash Not Reported:** $1272151.24

**Monthly Return Information**

| Class        | Month 1 Return (%)   | Month 2 Return (%)   | Month 3 Return (%)   |
|:---|:---|:---|:---|
| Class ID N/A | 1.35%                | 1.01%                | 1.05%                |

**Monthly Gains & Losses**

| Period   | Net Realized Gain/Loss   | Net Unrealized Appreciation/Depreciation   |
|:---|:---|:---|
| Month 1  | $0.00                    | $3669207.35                                |
| Month 2  | $5055549.60              | $-2198936.06                               |
| Month 3  | $0.00                    | $2805449.99                                |

### Schedule of Portfolio Investments

| Name                                            | Title                                           | Identifiers                  | Payoff Profile   | Asset Category   | Issuer Category   | Country   |   Balance | Units   | Value (USD)   | % of Net Assets   | Maturity Date   | Coupon Type   | Annualized Rate (%)   | Restricted?   | Fair Value Level   | Lending Status   |
|:---|:---|:---|:---|:---|:---|:---|---:|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| Averill Fund Ltd                                | Averill Fund Ltd                                | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | KY        |   7657595 | OU      | $7657594.61   | 3.10%             |  |  |  | Yes           | N/A                | On Loan: No      |
| Azora Offshore Fund, LTD                        | Azora Offshore Fund, LTD                        | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | KY        |  12190326 | OU      | $12190325.58  | 4.93%             |  |  |  | Yes           | N/A                | On Loan: No      |
| BCM Scout International Ltd                     | BCM Scout International Ltd                     | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | KY        |  13443434 | OU      | $13443433.90  | 5.44%             |  |  |  | Yes           | N/A                | On Loan: No      |
| Energy Dynamics Fund Ltd                        | Energy Dynamics Fund Ltd                        | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | KY        |  11314942 | OU      | $11314941.93  | 4.58%             |  |  |  | Yes           | N/A                | On Loan: No      |
| Forest Avenue Offshore Fund Ltd                 | Forest Avenue Offshore Fund Ltd                 | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | KY        |  15485647 | OU      | $15485647.27  | 6.26%             |  |  |  | Yes           | N/A                | On Loan: No      |
| Hunters Moon Eclipse Fund Limited               | Hunters Moon Eclipse Fund Limited               | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | KY        |  10218947 | OU      | $10218947.17  | 4.13%             |  |  |  | Yes           | N/A                | On Loan: No      |
| Incision Capital Master Fund LP                 | Incision Capital Master Fund LP                 | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | US        |   6403443 | OU      | $6403443.22   | 2.59%             |  |  |  | Yes           | N/A                | On Loan: No      |
| IPPE Liquid (Cayman), L.P.                      | IPPE Liquid (Cayman), L.P.                      | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | KY        |   7332509 | OU      | $7332508.79   | 2.97%             |  |  |  | Yes           | N/A                | On Loan: No      |
| Islander Capital Fund, L.P.                     | Islander Capital Fund, L.P.                     | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | US        |   6952108 | OU      | $6952107.79   | 2.81%             |  |  |  | Yes           | N/A                | On Loan: No      |
| Ivyrock China Focus Feeder Fund                 | Ivyrock China Focus Feeder Fund                 | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | KY        |   6286880 | OU      | $6286880.19   | 2.54%             |  |  |  | Yes           | N/A                | On Loan: No      |
| Janus Henderson Biotech Innovation Fund Ltd     | Janus Henderson Biotech Innovation Fund Ltd     | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | KY        |  10779135 | OU      | $10779134.55  | 4.36%             |  |  |  | Yes           | N/A                | On Loan: No      |
| Lancaster European LS Equity Ltd.               | Lancaster European LS Equity Ltd.               | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | KY        |  13104217 | OU      | $13104217.01  | 5.30%             |  |  |  | Yes           | N/A                | On Loan: No      |
| Lansdowne Developed Markets Long Only Fund Ltd. | Lansdowne Developed Markets Long Only Fund Ltd. | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | KY        |   5657534 | OU      | $5657534.05   | 2.29%             |  |  |  | Yes           | N/A                | On Loan: No      |
| Medina Singh Investment Partners LP             | Medina Singh Investment Partners LP             | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | US        |  13801110 | OU      | $13801110.00  | 5.58%             |  |  |  | Yes           | N/A                | On Loan: No      |
| Rhino Small-Cap Financial Fund LP               | Rhino Small-Cap Financial Fund LP               | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | US        |   8722520 | OU      | $8722519.87   | 3.53%             |  |  |  | Yes           | N/A                | On Loan: No      |
| Riposte Global Opportunity Fund LP              | Riposte Global Opportunity Fund LP              | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | US        |  12574091 | OU      | $12574091.29  | 5.08%             |  |  |  | Yes           | N/A                | On Loan: No      |
| Sagil Latin American Opportunities Fund LP      | Sagil Latin American Opportunities Fund LP      | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | KY        |  14240415 | OU      | $14240415.24  | 5.76%             |  |  |  | Yes           | N/A                | On Loan: No      |
| Seligman Healthcare Spectrum Fund LLC           | Seligman Healthcare Spectrum Fund LLC           | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | US        |  14254450 | OU      | $14254450.15  | 5.76%             |  |  |  | Yes           | N/A                | On Loan: No      |
| Seligman Tech Spectrum Fund LLC                 | Seligman Tech Spectrum Fund LLC                 | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | US        |  16622366 | OU      | $16622366.28  | 6.72%             |  |  |  | Yes           | N/A                | On Loan: No      |
| Toronado Offshore Fund, Ltd.                    | Toronado Offshore Fund, Ltd.                    | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | KY        |   3782463 | OU      | $3782462.83   | 1.53%             |  |  |  | Yes           | N/A                | On Loan: No      |
| 140 Summer Partners Offshore Ltd                | 140 Summer Partners Offshore Ltd                | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | KY        |  14012451 | OU      | $14012450.68  | 5.67%             |  |  |  | Yes           | N/A                | On Loan: No      |
| Atreides 150/50 Technology Fund Ltd.            | Atreides 150/50 Technology Fund Ltd.            | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | US        |   3254662 | OU      | $3254661.95   | 1.32%             |  |  |  | Yes           | N/A                | On Loan: No      |
| Atreides Foundation Fund Ltd.                   | Atreides Foundation Fund Ltd.                   | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | KY        |   9843505 | OU      | $9843505.33   | 3.98%             |  |  |  | Yes           | N/A                | On Loan: No      |
| Vellichor Offshore Fund Ltd.                    | Vellichor Offshore Fund Ltd.                    | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | KY        |   3727500 | OU      | $3727500.00   | 1.51%             |  |  |  | Yes           | N/A                | On Loan: No      |
| Voss Value-Oriented Special Situations Fund LP  | Voss Value-Oriented Special Situations Fund LP  | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | US        |   3734037 | OU      | $3734037.29   | 1.51%             |  |  |  | Yes           | N/A                | On Loan: No      |

### Signature

**Date Signed:** 2026-03-04

**Name of Applicant:** ABS Long/Short Strategies Fund

**Signature:** /s/ Laurence K. Russian

**Name of Signer:** Laurence K. Russian

**Title:** President and Chief Executive Officer