# EDGAR Filing Document

**Accession Number:** 0001729347
**File Stem:** 0001999371-26-010886
**Filing Date:** 2026-5
**Character Count:** 14294
**Document Hash:** 5da0deb3a51511eb8a523a84b72a2081
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001999371-26-010886.hdr.sgml**: 20260515

**ACCESSION NUMBER**: 0001999371-26-010886

**CONFORMED SUBMISSION TYPE**: 13F-HR

**PUBLIC DOCUMENT COUNT**: 2

**CONFORMED PERIOD OF REPORT**: 20260331

**FILED AS OF DATE**: 20260515

**DATE AS OF CHANGE**: 20260515

**EFFECTIVENESS DATE**: 20260515

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ABS Direct Equity Fund LLC
- **CENTRAL INDEX KEY:** 0001729347

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 13F-HR
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 028-23609
- **FILM NUMBER:** 26988951

**BUSINESS ADDRESS:**
- **STREET 1:** 2187 ATLANTIC STREET, SUITE 604
- **CITY:** STAMFORD
- **STATE:** CT
- **ZIP:** 06902
- **BUSINESS PHONE:** 2036183700

**MAIL ADDRESS:**
- **STREET 1:** 2187 ATLANTIC STREET, SUITE 604
- **CITY:** STAMFORD
- **STATE:** CT
- **ZIP:** 06902

### FORM 13F COVER PAGE

**Report for the Calendar Year or Quarter Ended:** 03-31-2026

**Check here if Amendment** [ ] **Amendment Number:** 

**This Amendment (Check only one.):** [ ] is a restatement.

[ ] adds new holdings entries.

**Institutional Investment Manager Filing this Report:**

**Name:** ABS Direct Equity Fund LLC<br>**Address:** 2187 Atlantic Street Suite 604<br>Stamford, CT 06902

**Form 13F File Number:** 028-23609

The institutional investment manager filing this report and the person by whom it is signed hereby represent that the person signing the report is authorized to submit it, that all information contained herein is true, correct and complete, and that it is understood that all required items, statements, schedules, lists, and tables, are considered integral parts of this form.

**Person Signing this Report on Behalf of Reporting Manager:**

**Name:** DAVID FINN<br>**Title:** Chief Compliance Officer<br>**Phone:** 203-618-3700

**Signature, Place, and Date of Signing:**

/s/ DAVID FINN  STAMFORD, CT  05-15-2026<br>[Signature]  [City, State]  [Date]

**Report Type (Check only one.):**

[x] **13F HOLDINGS REPORT.** (Check here if all holdings of this reporting manager are reported in this report.)

[ ] **13F NOTICE.** (Check here if no holdings are reported in this report, and all holdings are reported by other reporting manager(s).)

[ ] **13F COMBINATION REPORT.** (Check here if a portion of the holdings for this reporting manager are reported in this report and a portion are reported by other reporting manager(s).)

### Form 13F Summary Page

**Report Summary:**

**Number of Other Included Managers:** 0

**Form 13F Information Table Entry Total:** 111

**Form 13F Information Table Value Total:** $130864468

      (round to nearest dollar)

**List of Other Included Managers:**

Provide a numbered list of the name(s) and Form 13F file number(s) of all institutional investment managers with respect to which this report is filed, other than the manager filing this report.

[If there are no entries in this list, state “NONE” and omit the column headings and list entries.]

**NONE**

### FORM 13F INFORMATION TABLE

---

|  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| NAME OF ISSUER | TITLE OF CLASS | CUSIP | FIGI | VALUE (x$1000) | SHRS OR PRN AMT | SH/PRN | PUT/CALL | INVESTMENT DISCRETION | OTHER MANAGER | VOTING AUTHORITY | VOTING AUTHORITY | VOTING AUTHORITY |
| NAME OF ISSUER | TITLE OF CLASS | CUSIP | FIGI | VALUE (x$1000) | SHRS OR PRN AMT | SH/PRN | PUT/CALL | INVESTMENT DISCRETION | OTHER MANAGER | SOLE | SHARED | NONE |
| AMAZON COM INC | COM | 023135106 |  | 435280 | 1600 | SH |  | OTR |  | 1600 | 0 | 0 |
| APPLE INC | COM | 037833100 |  | 359879 | 1300 | SH |  | OTR |  | 1300 | 0 | 0 |
| APPLIED MATLS INC | COM | 038222105 |  | 273966 | 700 | SH |  | OTR |  | 700 | 0 | 0 |
| BLOOM ENERGY CORP | COM CL A | 093712107 |  | 519552 | 1800 | SH |  | OTR |  | 1800 | 0 | 0 |
| CSX CORP | COM | 126408103 |  | 384592 | 8600 | SH |  | OTR |  | 8600 | 0 | 0 |
| CG ONCOLOGY INC | COM | 156944100 |  | 176020 | 2600 | SH |  | OTR |  | 2600 | 0 | 0 |
| CHARLES RIV LABS INTL INC | COM | 159864107 |  | 172320 | 1000 | SH |  | OTR |  | 1000 | 0 | 0 |
| CIENA CORP | COM NEW | 171779309 |  | 430808 | 800 | SH |  | OTR |  | 800 | 0 | 0 |
| DEXCOM INC | COM | 252131107 |  | 150100 | 2500 | SH |  | OTR |  | 2500 | 0 | 0 |
| DIANTHUS THERAPEUTICS INC | COM | 252828108 |  | 178680 | 2000 | SH |  | OTR |  | 2000 | 0 | 0 |
| ECHOSTAR CORP | CL A | 278768106 |  | 373054 | 3100 | SH |  | OTR |  | 3100 | 0 | 0 |
| FIRST SOLAR INC | COM | 336433107 |  | 380502 | 1800 | SH |  | OTR |  | 1800 | 0 | 0 |
| INTEL CORP | COM | 458140100 |  | 476122 | 4971 | SH |  | OTR |  | 4971 | 0 | 0 |
| LAM RESEARCH CORP | COM NEW | 512807306 |  | 232713 | 900 | SH |  | OTR |  | 900 | 0 | 0 |
| ELI LILLY  CO | COM | 532457108 |  | 193586 | 200 | SH |  | OTR |  | 200 | 0 | 0 |
| MARVELL TECHNOLOGY INC | COM | 573874104 |  | 229124 | 1400 | SH |  | OTR |  | 1400 | 0 | 0 |
| MICROSOFT CORP | COM | 594918104 |  | 380530 | 920 | SH |  | OTR |  | 920 | 0 | 0 |
| MICRON TECHNOLOGY INC | COM | 595112103 |  | 518805 | 900 | SH |  | OTR |  | 900 | 0 | 0 |
| MIRUM PHARMACEUTICALS INC | COM | 604749101 |  | 222159 | 2100 | SH |  | OTR |  | 2100 | 0 | 0 |
| PALO ALTO NETWORKS INC | COM | 697435105 |  | 295296 | 1600 | SH |  | OTR |  | 1600 | 0 | 0 |
| PAMPA ENERGIA SA | SPONS ADR LVL I | 697660207 |  | 1849430 | 23000 | SH |  | OTR |  | 23000 | 0 | 0 |
| PDD HOLDINGS INC | SPONSORED ADS | 722304102 |  | 5769610 | 59000 | SH |  | OTR |  | 59000 | 0 | 0 |
| SEMTECH CORP | COM | 816850101 |  | 117810 | 1100 | SH |  | OTR |  | 1100 | 0 | 0 |
| SHERWIN WILLIAMS CO | COM | 824348106 |  | 285651 | 920 | SH |  | OTR |  | 920 | 0 | 0 |
| SNOWFLAKE INC | COM SHS | 833445109 |  | 100947 | 700 | SH |  | OTR |  | 700 | 0 | 0 |
| STRYKER CORPORATION | COM | 863667101 |  | 151258 | 520 | SH |  | OTR |  | 520 | 0 | 0 |
| SYNOPSYS INC | COM | 871607107 |  | 99500 | 200 | SH |  | OTR |  | 200 | 0 | 0 |
| TERADYNE INC | COM | 880770102 |  | 134976 | 400 | SH |  | OTR |  | 400 | 0 | 0 |
| WESTERN DIGITAL CORP | COM | 958102105 |  | 265416 | 600 | SH |  | OTR |  | 600 | 0 | 0 |
| ACTUATE THERAPEUTICS INC | COM | 005083100 |  | 137000 | 50000 | SH |  | OTR |  | 50000 | 0 | 0 |
| SPYRE THERAPEUTICS INC | COM NEW | 00773J202 |  | 193564 | 2800 | SH |  | OTR |  | 2800 | 0 | 0 |
| REIN THERAPEUTICS INC | COM NEW | 00887A204 |  | 162500 | 125000 | SH |  | OTR |  | 125000 | 0 | 0 |
| ALPHABET INC | CAP STK CL A | 02079K305 |  | 459900 | 1200 | SH |  | OTR |  | 1200 | 0 | 0 |
| ALTA EQUIPMENT GROUP INC | COMMON STOCK | 02128L106 |  | 523172 | 97425 | SH |  | OTR |  | 97425 | 0 | 0 |
| AMERICA MOVIL SAB DE CV | SPON ADS RP CL B | 02390A101 |  | 963144 | 37800 | SH |  | OTR |  | 37800 | 0 | 0 |
| ASTERA LABS INC | COM | 04626A103 |  | 483000 | 2400 | SH |  | OTR |  | 2400 | 0 | 0 |
| AVANTOR INC | COM | 05352A100 |  | 588000 | 75000 | SH |  | OTR |  | 75000 | 0 | 0 |
| AXON ENTERPRISE INC | COM | 05464C101 |  | 299250 | 760 | SH |  | OTR |  | 760 | 0 | 0 |
| BRIDGEBIO PHARMA INC | COM | 10806X102 |  | 85755 | 1243 | SH |  | OTR |  | 1243 | 0 | 0 |
| BROADCOM INC | COM | 11135F101 |  | 116620 | 280 | SH |  | OTR |  | 280 | 0 | 0 |
| CELCUITY INC | COM | 15102K100 |  | 217470 | 1500 | SH |  | OTR |  | 1500 | 0 | 0 |
| CELSIUS HLDGS INC | COM NEW | 15118V207 |  | 887000 | 25000 | SH |  | OTR |  | 25000 | 0 | 0 |
| CEMEX SA EURO MTN BE 144A | SPON ADR NEW | 151290889 |  | 7909845 | 691420 | SH |  | OTR |  | 691420 | 0 | 0 |
| CENTERSPACE | COM | 15202L107 |  | 1436250 | 25000 | SH |  | OTR |  | 25000 | 0 | 0 |
| CHOICE HOTELS INTL INC | COM | 169905106 |  | 2605199 | 25171 | SH |  | OTR |  | 25171 | 0 | 0 |
| COCA-COLA FEMSA SAB DE CV | SPONS ADS REP | 191241108 |  | 1958804 | 20080 | SH |  | OTR |  | 20080 | 0 | 0 |
| COGENT BIOSCIENCES INC | COM | 19240Q201 |  | 172631 | 4700 | SH |  | OTR |  | 4700 | 0 | 0 |
| COHERENT CORP | COM | 19247G107 |  | 98967 | 300 | SH |  | OTR |  | 300 | 0 | 0 |
| COMPANIA DE MINAS BUENAVENTU | SPONSORED ADR | 204448104 |  | 468520 | 13000 | SH |  | OTR |  | 13000 | 0 | 0 |
| CONSTELLATION ENERGY CORP | COM | 21037T109 |  | 372418 | 1160 | SH |  | OTR |  | 1160 | 0 | 0 |
| COREWEAVE INC | COM CL A | 21873S108 |  | 200688 | 1600 | SH |  | OTR |  | 1600 | 0 | 0 |
| DIAMONDBACK ENERGY INC | COM | 25278X109 |  | 363273 | 1700 | SH |  | OTR |  | 1700 | 0 | 0 |
| EDWARDS LIFESCIENCES CORP | COM | 28176E108 |  | 174993 | 2100 | SH |  | OTR |  | 2100 | 0 | 0 |
| EURONET WORLDWIDE INC | COM | 298736109 |  | 2654800 | 40000 | SH |  | OTR |  | 40000 | 0 | 0 |
| FLYWIRE CORPORATION | COM VTG | 302492103 |  | 4074000 | 350000 | SH |  | OTR |  | 350000 | 0 | 0 |
| META PLATFORMS INC | CL A | 30303M102 |  | 366246 | 600 | SH |  | OTR |  | 600 | 0 | 0 |
| FIVE9 INC | COM | 338307101 |  | 2503050 | 165000 | SH |  | OTR |  | 165000 | 0 | 0 |
| FOMENTO ECONOMICO MEXICANO S | SPON ADR UNITS | 344419106 |  | 7252218 | 65300 | SH |  | OTR |  | 65300 | 0 | 0 |
| GE HEALTHCARE TECHNOLOGIES I | COMMON STOCK | 36266G107 |  | 146400 | 2400 | SH |  | OTR |  | 2400 | 0 | 0 |
| GRIFFON CORP | COM | 398433102 |  | 2907200 | 40000 | SH |  | OTR |  | 40000 | 0 | 0 |
| GRUPO AEROPORTUARIO DEL CENT | SPON ADR | 400501102 |  | 1566065 | 13650 | SH |  | OTR |  | 13650 | 0 | 0 |
| GRUPO AEROPORTUNARIO DEL PAC | SPON ADS B | 400506101 |  | 3658613 | 14820 | SH |  | OTR |  | 14820 | 0 | 0 |
| GRUPO AEROPORTUARIO DEL SURE | SPON ADR SER B | 40051E202 |  | 2319297 | 6900 | SH |  | OTR |  | 6900 | 0 | 0 |
| GUARDANT HEALTH INC | COM | 40131M109 |  | 209691 | 2300 | SH |  | OTR |  | 2300 | 0 | 0 |
| INTUITIVE SURGICAL INC | COM NEW | 46120E602 |  | 162846 | 360 | SH |  | OTR |  | 360 | 0 | 0 |
| KASPI KZ JSC | SPONSORED ADS | 48581R205 |  | 5825696 | 74885 | SH |  | OTR |  | 74885 | 0 | 0 |
| LOMA NEGRA C I A S A MTN  14 | SPONSORED ADS | 54150E104 |  | 1995767 | 179961 | SH |  | OTR |  | 179961 | 0 | 0 |
| LUMENTUM HLDGS INC | COM | 55024U109 |  | 488090 | 500 | SH |  | OTR |  | 500 | 0 | 0 |
| MERCADOLIBRE  INC | COM | 58733R102 |  | 5192017 | 2910 | SH |  | OTR |  | 2910 | 0 | 0 |
| NVIDIA CORPORATION | COM | 67066G104 |  | 396960 | 2000 | SH |  | OTR |  | 2000 | 0 | 0 |
| PAMPA ENERGIA SA | SPONS ADR LVL I | 697660207 |  | 4510049 | 50961 | SH |  | OTR |  | 50961 | 0 | 0 |
| PAR TECHNOLOGY CORP | COM | 698884103 |  | 1999500 | 150000 | SH |  | OTR |  | 150000 | 0 | 0 |
| PHINIA INC | COMMON STOCK | 71880K101 |  | 1369005 | 20003 | SH |  | OTR |  | 20003 | 0 | 0 |
| PDD HOLDINGS INC | SPONSORED ADS | 722304102 |  | 1716624 | 16800 | SH |  | OTR |  | 16800 | 0 | 0 |
| POWELL INDS INC | COM | 739128106 |  | 1352700 | 2500 | SH |  | OTR |  | 2500 | 0 | 0 |
| PRAXIS PRECISION MEDICINES I | COM NEW | 74006W207 |  | 135044 | 400 | SH |  | OTR |  | 400 | 0 | 0 |
| REVOLUTION MEDICINES INC | COM | 76155X100 |  | 266220 | 1800 | SH |  | OTR |  | 1800 | 0 | 0 |
| ROYAL GOLD INC | COM | 780287108 |  | 114521 | 450 | SH |  | OTR |  | 450 | 0 | 0 |
| UNITED PARKS  RESORTS INC | COM | 81282V100 |  | 1633000 | 50000 | SH |  | OTR |  | 50000 | 0 | 0 |
| SEMPRA | COM | 816851109 |  | 2429250 | 25000 | SH |  | OTR |  | 25000 | 0 | 0 |
| SHOPIFY INC | CL A SUB VTG SHS | 82509L107 |  | 89285 | 700 | SH |  | OTR |  | 700 | 0 | 0 |
| SOTERA HEALTH CO | COM | 83601L102 |  | 717000 | 50000 | SH |  | OTR |  | 50000 | 0 | 0 |
| TRANSPORTADORA DE GAS DEL SU | SPONSORED ADS B | 893870204 |  | 2557021 | 73881 | SH |  | OTR |  | 73881 | 0 | 0 |
| TWILIO INC | CL A | 90138F102 |  | 284505 | 1500 | SH |  | OTR |  | 1500 | 0 | 0 |
| UNITY SOFTWARE INC | COM | 91332U101 |  | 169092 | 6100 | SH |  | OTR |  | 6100 | 0 | 0 |
| VERTIV HOLDINGS CO | COM CL A | 92537N108 |  | 198582 | 600 | SH |  | OTR |  | 600 | 0 | 0 |
| VISA INC | COM CL A | 92826C839 |  | 366072 | 1120 | SH |  | OTR |  | 1120 | 0 | 0 |
| VISTA ENERGY S.A.B. DE C.V. | SPONSORED ADS | 92837L109 |  | 2264100 | 30000 | SH |  | OTR |  | 30000 | 0 | 0 |
| WASTE MGMT INC DEL | COM | 94106L109 |  | 341775 | 1500 | SH |  | OTR |  | 1500 | 0 | 0 |
| WAYFAIR INC | CL A | 94419L101 |  | 71335 | 1100 | SH |  | OTR |  | 1100 | 0 | 0 |
| XPONENTIAL FITNESS INC | COM CL A | 98422X101 |  | 1083600 | 180000 | SH |  | OTR |  | 180000 | 0 | 0 |
| ZOOM COMMUNICATIONS INC | CL A | 98980L101 |  | 490498 | 4600 | SH |  | OTR |  | 4600 | 0 | 0 |
| TITAN AMER SA | COMMON SHARES | B9151N105 |  | 449400 | 30000 | SH |  | OTR |  | 30000 | 0 | 0 |
| ALKERMES PLC | SHS | G01767105 |  | 167433 | 4900 | SH |  | OTR |  | 4900 | 0 | 0 |
| ARCOS DORADOS HLDGS INC | SHS CLASS -A - | G0457F107 |  | 906527 | 109882 | SH |  | OTR |  | 109882 | 0 | 0 |
| CREDICORP LTD | COM | G2519Y108 |  | 1526310 | 4500 | SH |  | OTR |  | 4500 | 0 | 0 |
| CREDO TECHNOLOGY GROUP HOLDI | ORDINARY SHARES | G25457105 |  | 198066 | 1100 | SH |  | OTR |  | 1100 | 0 | 0 |
| GENIUS SPORTS LIMITED | SHARES CL A | G3934V109 |  | 1772000 | 400000 | SH |  | OTR |  | 400000 | 0 | 0 |
| ICON PLC | SHS | G4705A100 |  | 201546 | 1800 | SH |  | OTR |  | 1800 | 0 | 0 |
| INTER  CO INC | CLASS A COM | G4R20B107 |  | 4196307 | 581700 | SH |  | OTR |  | 581700 | 0 | 0 |
| JAZZ PHARMACEUTICALS PLC | SHS USD | G50871105 |  | 187254 | 900 | SH |  | OTR |  | 900 | 0 | 0 |
| LINDE PLC | SHS | G54950103 |  | 335614 | 680 | SH |  | OTR |  | 680 | 0 | 0 |
| NU HLDGS LTD | ORD SHS CL A | G6683N103 |  | 3507432 | 247700 | SH |  | OTR |  | 247700 | 0 | 0 |
| NVENT ELEC PLC | SHS | G6700G107 |  | 455532 | 2800 | SH |  | OTR |  | 2800 | 0 | 0 |
| PAGSEGURO DIGITAL LTD | COM CL A | G68707101 |  | 1191378 | 118900 | SH |  | OTR |  | 118900 | 0 | 0 |
| ROYALTY PHARMA PLC | SHS CLASS A | G7709Q104 |  | 180720 | 3600 | SH |  | OTR |  | 3600 | 0 | 0 |
| SHARKNINJA INC | COM SHS | G8068L108 |  | 1853250 | 17500 | SH |  | OTR |  | 17500 | 0 | 0 |
| STONECO LTD | COM CL A | G85158106 |  | 5761478 | 480350 | SH |  | OTR |  | 480350 | 0 | 0 |
| XP INC | CL A | G98239109 |  | 2458064 | 129100 | SH |  | OTR |  | 129100 | 0 | 0 |
| SPOTIFY TECHNOLOGY S A | SHS | L8681T102 |  | 157774 | 360 | SH |  | OTR |  | 360 | 0 | 0 |
| CELLEBRITE DI LTD | ORDINARY SHARES | M2197Q107 |  | 3445000 | 250000 | SH |  | OTR |  | 250000 | 0 | 0 |

---