# EDGAR Filing Document

**Accession Number:** 0001649363
**File Stem:** 0001145549-23-018388
**Filing Date:** 2023-3
**Character Count:** 17888
**Document Hash:** a352642be90e5791bc03a66d83e05c59
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001145549-23-018388.hdr.sgml**: 20230328

**ACCESSION NUMBER**: 0001145549-23-018388

**CONFORMED SUBMISSION TYPE**: NPORT-P

**PUBLIC DOCUMENT COUNT**: 2

**CONFORMED PERIOD OF REPORT**: 20230131

**FILED AS OF DATE**: 20230328

**DATE AS OF CHANGE**: 20230328

**PERIOD START**: 20230430

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ABS Long/Short Strategies Fund
- **CENTRAL INDEX KEY:** 0001649363
- **IRS NUMBER:** 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:** 23766755

**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, 2023 (Unaudited)**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Original** <br> **Acquisition** <br> **Date**  | **Cost** | **Fair Value** | **Redemptions** <br> **Permitted**  | **Redemption** <br> **Notice Period**  |
| **INVESTMENTS IN PORTFOLIO FUNDS\*<sup>a</sup> ‒ 94.9%** |  |  |  |  |  |
| **ASIA EQUITY LONG/SHORT ‒ 5.4%** |  |  |  |  |  |
| Pleiad Asia Equity Offshore Feeder Fund | 11/1/2020 | 4000000 | 4024035 | Quarterly | 60 Days <sup>d</sup> |
| Pleiad Asia Offshore Feeder Fund | 10/1/2014 <sup>b</sup> | 5850714 | 7566210 | Quarterly | 60 Days <sup>c,d,f</sup> |
|  |  | **9850714** | **11590245** |  |  |
| **CHINA EQUITY LONG/SHORT ‒ 4.4%** |  |  |  |  |  |
| IvyRock China Focus Feeder Fund - Class C | 4/1/2019 | **5997650** | **9594612** | Monthly | 30 Days <sup>e</sup> |
| **COMMODITY RELATED EQUITY ‒ 6.8%** |  |  |  |  |  |
| Delbrook Resource Opportunities (Cayman) Fund, Ltd. | 1/1/2022 | 5000000 | 3922743 | Quarterly | 90 Days <sup>c,f</sup> |
| Energy Dynamics Fund Limited Class D | 4/1/2018 | 7088026 | 10805554 | Monthly | 90 Days <sup>c</sup> |
| Forest Avenue Offshore Fund, Ltd. | 10/1/2022 | 3500000 | 3409953 | Quarterly | 60 Days <sup>d</sup> |
|  |  | **15588026** | **18138250** |  |  |
| **FINANCIAL EQUITY LONG/SHORT ‒ 6.6%** |  |  |  |  |  |
| Azora Offshore Fund, Ltd. | 5/1/2018 | 7721540 | 10830342 | Quarterly | 45 Days |
| Rhino Small-Cap Financial Fund, L.P. | 1/1/2023 | 1800000 | 1838946 | Quarterly | 60 Days |
| Vetamer Capital Partners, L.P. | 2/1/2021 | 4312500 | 3461585 | Quarterly | 60 Days <sup>d</sup> |
|  |  | **13834040** | **16130873** |  |  |
| **GLOBAL EQUITY LONG/SHORT ‒ 15.5%** |  |  |  |  |  |
| 140 Summer Partners Offshore, Ltd. | 7/1/2020 | 9100000 | 11038306 | Quarterly | 60 Days <sup>d</sup> |
| Riposte Global Opportunity Fund, L.P. Founders 2 | 2/1/2016 | 7783381 | 9342322 | Quarterly | 30 Days |
| TPG Public Equity Partners-B, Ltd. | 1/1/2016 | 8086719 | 11163382 | Quarterly | 60 Days <sup>d</sup> |
|  |  | **24970100** | **31544010** |  |  |
| **HEALTH CARE EQUITY LONG/SHORT ‒ 15.3%** |  |  |  |  |  |
| Averill Fund, Ltd. | 11/1/2020 | 5000000 | 6753299 | Quarterly | 60 Days <sup>d,f</sup> |
| BCM Scout International, Ltd. | 5/1/2022 | 4500000 | 5120463 | Quarterly | 45 Days <sup>d</sup> |
| Camber Capital Fund, L.P. | 1/1/2016 | 4541457 | 8101199 | Quarterly | 90 Days <sup>c</sup> |
| Iron Triangle Offshore Fund, Ltd. | 9/1/2020 | 7000000 | 7616963 | Quarterly | 60 Days <sup>f</sup> |
| Janus Henderson Biotech Innovation Fund, Ltd. | 2/1/2022 | 4500000 | 5678788 | Quarterly | 60 Days <sup>f</sup> |
|  |  | **25541457** | **33270712** |  |  |
| **LATIN AMERICA ‒ 5.5%** |  |  |  |  |  |
| Sagil Latin American Opportunities Fund - Class B | 4/1/2017 | **8750000** | **11848261** | Monthly | 90 Days |
| **REAL ESTATE LONG/SHORT ‒ 3.3%** |  |  |  |  |  |
| Long Pond Offshore, Ltd. | 6/1/2011 <sup>b</sup> | **5793761** | **7212768** | Quarterly | 60 Days |
| **TMT EQUITY LONG/SHORT ‒ 17.9%** |  |  |  |  |  |
| Atreides Foundation Fund, Ltd. | 12/1/2020 | 11100000 | 8445345 | Quarterly | 60 Days <sup>g,h</sup> |
| Seligman Tech Spectrum Fund L.L.C. | 1/1/2016 | 5171735 | 11413525 | Monthly | 30 Days |
| SoMa Offshore, Ltd. Class A Founders | 1/1/2017 | 6346879 | 7667286 | Quarterly | 60 Days |
| Toronado Offshore Fund, Ltd. - Class A | 8/1/2018 | 8353604 | 11209267 | Quarterly | 45 Days <sup>f,g,h</sup> |
|  |  | **30972218** | **38735423** |  |  |

---

**ABS Long/Short Strategies Fund**

**SCHEDULE OF INVESTMENTS ‒ Continued**

**As of January 31, 2023 (Unaudited)**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Original** <br> **Acquisition** <br> **Date**  | **Cost** | **Fair Value** | **Redemptions** <br> **Permitted**  | **Redemptions** <br> **Notice Period**  |
| **INVESTMENTS IN PORTFOLIO FUNDS (Continued)** |  |  |  |  |  |
| **U.S. EQUITY LONG/SHORT ‒ 6.7%** |  |  |  |  |  |
| Antero Peak Long/Short Offshore Fund, Ltd. | 1/1/2019 | **9330515** | **11079836** | Quarterly | 30 Days |
| **U.S. SMALL CAP ‒ 7.5%** |  |  |  |  |  |
| Kent Lake Partners, L.P. | 9/1/2021 | 5750000 | 5747323 | Quarterly | 60 Days |
| Medina Singh Investment Partners, L.P. | 8/1/2020 | 8100000 | 10407642 | Quarterly | 30 Days <sup>f</sup> |
|  |  | **13850000** | **16154965** |  |  |
| **TOTAL INVESTMENTS IN PORTFOLIO FUNDS ‒ 94.9%** |  | **164478481** | **205299955** |  |  |
| **TOTAL INVESTMENTS ‒ 94.9%** |  | **164478481** | **205299955** |  |  |
| Other Assets in Excess of Liabilities ‒ 5.1% |  |  | 11078179 |  |  |
| **SHAREHOLDERS' CAPITAL ‒ 100.0%** |  |  | $**216378134** |  |  |

---

\* 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, 2023 was $164,478,481 and $205,299,955 respectively.

<sup>b</sup> Reflects original acquisition date of the investment transferred from the Predecessor Fund (Note 1).

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

<sup>e</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>f</sup> Withdrawals from this Portfolio Fund are permitted after a one-year lockup period from the date of the initial investment.

<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.

## 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:** 2023-04-30

- **b. Date as of which information is reported:** 2023-01-31

**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:** $217031064.66

**Total Liabilities:** $652930.12

**Net Assets:** $216378134.54

**Cash Not Reported:** $1726431.47

**Monthly Return Information**

| Class        | Month 1 Return (%)   | Month 2 Return (%)   | Month 3 Return (%)   |
|:---|:---|:---|:---|
| Class ID N/A | 2.72%                | 0.71%                | 2.52%                |

**Monthly Gains & Losses**

| Period   | Net Realized Gain/Loss   | Net Unrealized Appreciation/Depreciation   |
|:---|:---|:---|
| Month 1  | $0.00                    | $5785830.45                                |
| Month 2  | $1361085.49              | $336248.81                                 |
| Month 3  | $0.00                    | $5529549.46                                |

### 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   |
|:---|:---|:---|:---|:---|:---|:---|---:|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| 140 Summer Partners Offshore Ltd                  | 140 Summer Partners Offshore Ltd                  | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | KY        |  11038306 | OU      | $11038305.73  | 5.10%             |  |  |  | Yes           | N/A                | On Loan: No      |
| Antero Peak Long/Short Offshore Fund Ltd          | Antero Peak Long/Short Offshore Fund Ltd          | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | KY        |  11079836 | OU      | $11079835.56  | 5.12%             |  |  |  | Yes           | N/A                | On Loan: No      |
| Atreides Foundation Fund Ltd.                     | Atreides Foundation Fund Ltd.                     | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | KY        |   8445345 | OU      | $8445345.49   | 3.90%             |  |  |  | Yes           | N/A                | On Loan: No      |
| Averill Fund Ltd                                  | Averill Fund Ltd                                  | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | KY        |   6753299 | OU      | $6753299.10   | 3.12%             |  |  |  | Yes           | N/A                | On Loan: No      |
| Azora Offshore Fund, LTD                          | Azora Offshore Fund, LTD                          | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | KY        |  10830342 | OU      | $10830342.05  | 5.01%             |  |  |  | Yes           | N/A                | On Loan: No      |
| BCM Scout International Ltd                       | BCM Scout International Ltd                       | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | KY        |   5120463 | OU      | $5120463.31   | 2.37%             |  |  |  | Yes           | N/A                | On Loan: No      |
| Camber Capital Fund LP                            | Camber Capital Fund LP                            | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | US        |   8101199 | OU      | $8101199.32   | 3.74%             |  |  |  | Yes           | N/A                | On Loan: No      |
| Delbrook Resource Opportunities (Cayman) Fund Ltd | Delbrook Resource Opportunities (Cayman) Fund Ltd | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | KY        |   3922743 | OU      | $3922743.31   | 1.81%             |  |  |  | Yes           | N/A                | On Loan: No      |
| Energy Dynamics Fund Ltd                          | Energy Dynamics Fund Ltd                          | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | KY        |  10805554 | OU      | $10805553.74  | 4.99%             |  |  |  | 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        |   3409953 | OU      | $3409953.02   | 1.58%             |  |  |  | Yes           | N/A                | On Loan: No      |
| Iron Triangle Offshore Fund Ltd                   | Iron Triangle Offshore Fund Ltd                   | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | KY        |   7616963 | OU      | $7616962.55   | 3.52%             |  |  |  | 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        |   9594612 | OU      | $9594611.59   | 4.43%             |  |  |  | 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        |   5678788 | OU      | $5678788.19   | 2.62%             |  |  |  | Yes           | N/A                | On Loan: No      |
| Kent Lake Partners LP                             | Kent Lake Partners LP                             | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | US        |   5747323 | OU      | $5747323.22   | 2.66%             |  |  |  | Yes           | N/A                | On Loan: No      |
| Long Pond Offshore, Ltd                           | Long Pond Offshore, Ltd                           | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | KY        |   7212768 | OU      | $7212767.64   | 3.33%             |  |  |  | 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        |  10407642 | OU      | $10407642.00  | 4.81%             |  |  |  | Yes           | N/A                | On Loan: No      |
| Pleiad Asia Equity Offshore Feeder Fund           | Pleiad Asia Equity Offshore Feeder Fund           | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | KY        |   4024035 | OU      | $4024035.00   | 1.86%             |  |  |  | Yes           | N/A                | On Loan: No      |
| Pleiad Asia Offshore Feeder Fund                  | Pleiad Asia Offshore Feeder Fund                  | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | KY        |   7566210 | OU      | $7566209.96   | 3.50%             |  |  |  | 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        |   1838946 | OU      | $1838945.61   | 0.85%             |  |  |  | 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        |   9342322 | OU      | $9342321.62   | 4.32%             |  |  |  | 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        |  11848261 | OU      | $11848260.70  | 5.48%             |  |  |  | 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        |  11413525 | OU      | $11413525.03  | 5.27%             |  |  |  | Yes           | N/A                | On Loan: No      |
| SoMa Offshore Ltd                                 | SoMa Offshore Ltd                                 | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | KY        |   7667286 | OU      | $7667286.00   | 3.54%             |  |  |  | Yes           | N/A                | On Loan: No      |
| Toronado Offshore Fund, Ltd.                      | Toronado Offshore Fund, Ltd.                      | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | KY        |  11209267 | OU      | $11209267.48  | 5.18%             |  |  |  | Yes           | N/A                | On Loan: No      |
| TPG Public Equity Partners B Ltd                  | TPG Public Equity Partners B Ltd                  | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | KY        |  11163382 | OU      | $11163382.00  | 5.16%             |  |  |  | Yes           | N/A                | On Loan: No      |
| Vetamer Capital Partners LP                       | Vetamer Capital Partners LP                       | CUSIP: 999999999<br>LEI: N/A | Long             |  | PF                | US        |   3461585 | OU      | $3461585.40   | 1.60%             |  |  |  | Yes           | N/A                | On Loan: No      |

### Signature

**Date Signed:** 2023-03-06

**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