# EDGAR Filing Document

**Accession Number:** 0002041841
**File Stem:** 0000930413-25-002794
**Filing Date:** 2025-8
**Character Count:** 10261
**Document Hash:** 8c4306230dd736b57520b0a95d7d8447
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000930413-25-002794.hdr.sgml**: 20250828

**ACCESSION NUMBER**: 0000930413-25-002794

**CONFORMED SUBMISSION TYPE**: 8-K/A

**PUBLIC DOCUMENT COUNT**: 12

**CONFORMED PERIOD OF REPORT**: 20250822

**ITEM INFORMATION**: Unregistered Sales of Equity Securities

**ITEM INFORMATION**: Regulation FD Disclosure

**ITEM INFORMATION**: Other Events

**FILED AS OF DATE**: 20250828

**DATE AS OF CHANGE**: 20250828

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Lord Abbett Private Credit Fund S
- **CENTRAL INDEX KEY:** 0002041841

**ORGANIZATION NAME:**
- **EIN:** 995126353
- **STATE OF INCORPORATION:** DE

**FILING VALUES:**
- **FORM TYPE:** 8-K/A
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 814-01843
- **FILM NUMBER:** 251268930

**BUSINESS ADDRESS:**
- **STREET 1:** C/O LORD, ABBETT & CO. LLC
- **STREET 2:** 30 HUDSON STREET
- **CITY:** JERSEY CITY
- **STATE:** NJ
- **ZIP:** 07302
- **BUSINESS PHONE:** 8885222388

**MAIL ADDRESS:**
- **STREET 1:** C/O LORD, ABBETT & CO. LLC
- **STREET 2:** 30 HUDSON STREET
- **CITY:** JERSEY CITY
- **STATE:** NJ
- **ZIP:** 07302

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Lord Abbett Private Credit Fund A, LP
- **DATE OF NAME CHANGE:** 20241018

?xml version='1.0' encoding='ASCII'?

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, DC 20549**

**FORM 8-K/A**

(Amendment No. 1)

**CURRENT REPORT**

**Pursuant to Section 13 or 15(d) of the**

**Securities Exchange Act of 1934**

Date of report (Date of earliest event reported): **August 22, 2025**

**Lord Abbett Private Credit Fund S**

(Exact name of Registrant as Specified in Its Charter)

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| | | |
|:---|:---|:---|
| **DELAWARE** | **814-01843** | **99-5126353** |
| (State or Other Jurisdiction<br> of Incorporation) | (Commission<br> File Number) | (IRS Employer<br> Identification No.) |

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| | |
|:---|:---|
| **30 Hudson Street**<br> **Jersey City, New Jersey** | **07302** |
| (Address of Principal Executive Offices) | (Zip Code) |

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Registrant's telephone number, including area code: **(888) 522-2388**

**N/A**

(Former Name or Former Address, if Changed Since Last Report)

Securities registered pursuant to Section 12(b) of the Act:

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| | | |
|:---|:---|:---|
| **Title of each class** | **Trading Symbol(s)** | **Name of each exchange on which registered** |
| N/A | N/A | N/A |

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Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (*see* General Instruction A.2. below):

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

**Explanatory Note**

On August 27, 2025, Lord Abbett Private Credit Fund S filed a Current Report on Form 8-K under Items 3.01, 7.01, and 8.01 (the "Original Report"). Due to a clerical error, an incorrect item number was inadvertently tagged in the submission header of the Original Report. This amendment on Form 8-K/A is being filed for the sole purpose of correcting the submission header tagging in the Original Report to refer to Items 3.02 (rather than Item 3.01), 7.01, and 8.01. All disclosures contained in the Original Report remain unchanged.

 **Item 3.02. Unregistered Sales of Equity Securities.**

As of August 1, 2025, Lord Abbett Private Credit Fund S ("we", the "Company" or the "Fund"), issued and sold approximately 318,835 of the Company's common shares of beneficial interest (the "Common Shares") for an aggregate offering price of approximately $8.0 million, reflecting a purchase price of $25.10 per Common Share (with the final number of Common Shares being determined on August 22, 2025).

The offer and sale of Common Shares was made pursuant to subscription agreements entered into by the Company and its shareholders. The issuance of the Common Shares is exempt from the registration requirements of the Securities Act of 1933, as amended (the "Securities Act"), provided by Section 4(a)(2) of the Securities Act and/or Regulation D promulgated thereunder. The Company relied, in part, upon representations from the shareholders in the subscription agreements that each shareholder was an accredited investor as defined in Regulation D under the Securities Act.

**Item 7.01. Regulation FD Disclosure.**

**Company's Portfolio:**

As of July 31, 2025, the Company had made loans to 23 portfolio companies and held one investment in a joint venture, with an aggregate loan commitment amount of approximately $288 million and par value of approximately $222 million, The portfolio consists of 94% first lien debt investments and 6% investment in a joint venture, based on par value or in the case of investments in a joint venture, cost. As of July 31, 2025, 100% of the debt investments, based on par value, in the Company's portfolio were at floating rates. As of July 31, 2025, 100% of the Company's total loan commitments were in private senior secured loans. The following table presents information concerning portfolio companies to which the Company has made loans.

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| |
|:---|
| **Portfolio Company Metrics<sup>(1)</sup>:** |
| Median 12-month EBITDA: $72 million<sup>(2)</sup> |
| Weighted average net leverage: 4.6x<sup>(2)(3)</sup> |
| Weighted average loan to value: 41%<sup>(2)(4)</sup> |
| Weighted average interest coverage: 2.3x<sup>(2)(5)</sup> |
| Weighted average yield on debt investments, at cost: 9.7%<sup>(6)</sup> |

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) Amounts
 were derived from the most recently available financial statements provided by portfolio
 companies which have not been independently verified by us and may reflect a normalized or
 adjusted amount. Such amounts have not been independently estimated by us, and accordingly,
 we take no responsibility for such numbers and make no representation or warranty in respect
 of this information.

(2) Metrics
 exclude one recurring revenue investment, which are investments in portfolio companies in
 which the Company lends based on a multiple of recurring revenue generated by the portfolio
 company and not based on a multiple of EBITDA. Weighted average metrics are calculated as
 a percentage of funded par value of debt investments.

(3) Net leverage
 is the ratio of total senior debt minus cash divided by EBITDA and taking into account leverage
 through the tranche to which the Company is a lender.

(4) Calculated
 using total senior debt minus cash divided by total enterprise value estimated by the private
 equity sponsor or market comparables.

(5) Interest
 coverage for a particular portfolio company is calculated by taking EBITDA and dividing by
 annualized latest reported interest expense.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(6) Computed
 as (a) the annual stated spread, plus reference rate, as applicable, plus the annual accretion
 of discounts, plus the annual unused fees, as applicable on debt securities divided by (b)
 total debt investments at cost included in such securities. Actual yields earned over the
 life of each investment could differ materially from the yields presented herein.

During the period from July 1, 2025, through July 31, 2025, the Company had new investment commitments of approximately $6.6 million, 100% of which were private senior secured loans and one investment in a joint venture (as described below).

The table below shows the Company's investment activity during the period July 1, 2025, through July 31, 2025. Amounts shown for commitment amount and par value (or in the case of investments in a joint venture, cost) are as of July 31, 2025:

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| | | |
|:---|:---|:---|
| **Issuer** | **Commitment Amount<br> ($ in millions)** | **Par Amount<br> ($ in millions)** |
| Ambient Enterprises Holdco LLC | $1.0 | $0.4 |
| Investment in Joint Venture<sup>(1)</sup> | $5.6 | $5.6 |
| **Total** | **$6.6** | **$6.0** |

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<sup>(1)</sup> "Investment in Joint Venture" represents the Company's position in a joint venture with Stifel Bank & Trust called SBLA II Private Credit LLC, which holds a portfolio of loans to underlying borrowers.

**Item 8.01. Other Events.**

**Distribution:**

On August 25, 2025, the Company declared a distribution of approximately $0.21 per share to shareholders of record as of August 31, 2025 to be payable on September 26, 2025.

**Net Asset Value**

As of July 31, 2025, the Company's aggregate net asset value ("NAV") was approximately $102.3 million. The NAV per share of Common Shares as of July 31, 2025, as determined in accordance with the Company's valuation policy, was $25.10 per Common Share.

Final results related to all of the above information and other information may differ materially as a result of the completion of the Company's financial closing procedures, which will occur between the date hereof and the completion of the financial statements and the filing of the Company's quarterly report on Form 10-Q for the quarter ending September 30, 2025.

**SIGNATURE**

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

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| | | |
|:---|:---|:---|
|  |  | **LORD ABBETT PRIVATE CREDIT FUND S** |
| Date: August 28, 2025 | By: | /s/ Salvatore Dona |
|  | Name: | Salvatore Dona |
|  | Title: | Chief Financial Officer |

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