# EDGAR Filing Document

**Accession Number:** 0001649363
**File Stem:** 0001213900-26-020258
**Filing Date:** 2026-2
**Character Count:** 7739
**Document Hash:** 475473416aabfcea206aa04e98f4a7ba
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-020258.hdr.sgml**: 20260225

**ACCESSION NUMBER**: 0001213900-26-020258

**CONFORMED SUBMISSION TYPE**: SC TO-I/A

**PUBLIC DOCUMENT COUNT**: 12

**FILED AS OF DATE**: 20260225

**DATE AS OF CHANGE**: 20260225

**SUBJECT COMPANY**: 

**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:** SC TO-I/A
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 005-89250
- **FILM NUMBER:** 26676511

**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
**FILED BY**: 

**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:** SC TO-I/A

**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

UNITED STATES SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 20549

SCHEDULE TO

TENDER OFFER STATEMENT UNDER SECTION 14(D)(1) OR 13(E)(1)

OF THE SECURITIES EXCHANGE ACT OF 1934

FINAL AMENDMENT

ABS LONG/SHORT STRATEGIES FUND

(Name of Subject Company (Issuer))

ABS LONG/SHORT STRATEGIES FUND

(Name of Filing Person(s) (Issuer))

Founders' Shares

(Title of Class of Securities)

00385P 109

(CUSIP Number of Class of Securities)

Laurence K. Russian

ABS Investment Management LLC

2187 Atlantic Street, Suite 604

Stamford, Connecticut 06902

(203) 618-3700

(Name, Address and Telephone Number of Person Authorized to Receive Notices and

Communications on Behalf of the Filing Person(s))

Copy to:

Philip B. Sineneng

Thompson Hine LLP

41 South High Street, Suite 1700

Columbus, Ohio 43215-6101

(614) 469-3217

October 29, 2025

(Date Tender Offer First Published,

Sent or Given to Security Holders)

☐ Check the box if the filing relates solely to preliminary communications made before the commencement of a tender offer.

Check the appropriate boxes below to designate any transactions to which the statement relates:

☐ third-party tender offer subject to Rule 14d-1.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;☒ issuer
tender offer subject to Rule 13e-4.

☐ going-private transaction subject to Rule 13e-3.

☐ amendment to Schedule 13D under Rule 13d-2.

Check the following box if the filing is a final amendment reporting the results of the tender offer: ☒

If applicable, check the appropriate box(es) below to designate the appropriate rule provisions:

☐ Rule 13e-4(i) (Cross-Border Issuer Tender Offer)

☐ Rule 14d-1(d) (Cross-Border Third-Party Tender Offer)

This final amendment relates to the Issuer Tender Offer Statement on Schedule TO (the "Statement") originally filed with the Securities and Exchange Commission on October 29, 2025 by ABS Long/Short Strategies Fund (the "Fund") in connection with an offer (the "Offer") by the Fund to purchase up to $61,065,732 of its Founders' Shares ("Shares") in the Fund on the terms and subject to the conditions set out in the Offer to Purchase and the related Letter of Transmittal. Copies of the Offer to Purchase and the Letter of Transmittal were previously filed as Exhibits B and C to the Statement on October 29, 2025.

This is the final amendment to the Statement and is being filed to report the results of the Offer. The following information is furnished pursuant to Rule 13e-4(c)(4):

1. Shareholders of Shares of the Fund ("Shareholders") that desired to tender their Shares, or a portion thereof, for purchase were required to submit their tenders by 11:59 P.M., Eastern Time, on November 28, 2025.

2. As of November 28, 2025, five (5) Shareholders validly tendered their Shares and did not withdraw such tender prior to the expiration of the Offer. The validly tendered Shares were accepted for purchase by the Fund in accordance with the terms of the Offer.

3. The net asset value of the Shares tendered pursuant to the Offer was calculated as of December 31, 2025 in the amount of $15,544,668.

4. One (1) Shareholder whose tender was accepted for purchase by the Fund did not tender their entire Shares; therefore, the Fund paid the Shareholder 100% of the Shareholder's unaudited net asset value of the Shares tendered. A cash payment in the amount of the unaudited net asset value of the Shares tendered was wired to the account designated by the Shareholder in its Letter of Transmittal on January 26, 2026. Four (4) Shareholders whose tenders were accepted for purchase by the Fund, tendered their entire Shares in the Fund; therefore, the Fund paid to the Shareholders at least 95% of the Shareholders' unaudited net asset value of the Shares tendered (the "Initial Payment"). The Initial Payment was wired to the account designated by each such Shareholder in its Letter of Transmittal on January 26, 2026. The Fund will pay the Shareholders a contingent payment (the "Post-Audit Payment") equal to the excess, if any, of (1) the net asset value of the Shares tendered and purchased as of December 31, 2025 (as it may be adjusted based upon the next annual audit of the Fund's financial statements) over (2) the Initial Payment. The Fund expects that the audit will be completed by the end of June 2026.

SIGNATURE

After due inquiry and to the best of my knowledge and belief, I certify that the information set out in this statement is true, complete and correct.

---

| | |
|:---|:---|
| ABS Long/Short Strategies Fund | ABS Long/Short Strategies Fund |
| By: | /s/ Laurence K. Russian |
|  | Name: Laurence K. Russian |
|  | Title: President and Chief Executive Officer |

---

February 25, 2026

**EXHIBIT INDEX**

EXHIBITS

FILING FEES. [Calculation of Filing Fee Tables.](ea027740001_ex-filingfees.htm)

## Ex-Filing

?xml version='1.0' encoding='ASCII'? Filing Fee Exhibit

**Ex-Filing Fees**

**CALCULATION OF FILING FEE TABLES**

**SC TO**

**ABS Long/Short Strategies Fund**

**Table 1 to Paragraph (a)(7)**

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| | | | | |
|:---|:---|:---|:---|:---|
| **Line Item Type** | **Notes** | **Transaction <br> Valuation** | **Fee Rate** | **Amount <br> of <br> Filing Fee** |
| Fees Previously Paid | (1) | $61065732.00 | 0.0001531 | $8433.18 |
| Total Transaction Valuation: | Total Transaction Valuation: | $61065732.00 |  |  |
| Total Fees Due for Filing: | Total Fees Due for Filing: |  |  | $8433.18 |
| Total Fees Previously Paid: | Total Fees Previously Paid: |  |  | 8433.18 |
| Total Fee Offsets: | Total Fee Offsets: |  |  | 0.00 |
| Net Fee Due: | Net Fee Due: |  |  | $0.00 |

---

**__________________________________________ Offering Note(s)**

&nbsp;&nbsp;&nbsp;&nbsp;(1) Calculated as the aggregate maximum value of Shares being purchased. The fee of $8,433.18 was paid in connection with the filing of the Schedule TO-I by ABS Long/Short Strategies Fund (File No. 005-89250) on October 29, 2025 (the "Schedule TO"). This is the final amendment to the Schedule TO and is being filed to report the results of the offer.