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      <regStreet1>3025 JFK Boulevard OFC 500</regStreet1>
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      <repPdEnd>2026-12-31</repPdEnd>
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      <isFinalFiling>N</isFinalFiling>
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      </varInfo>
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        <fairValLevel>3</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <name>Monitronics International Inc</name>
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        <fairValLevel>2</fairValLevel>
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        <name>New WPCC Parent LLC</name>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <name>Recovery Solutions Parent LLC</name>
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        <fairValLevel>3</fairValLevel>
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        <name>RIDDELL INC</name>
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        <fairValLevel>3</fairValLevel>
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        <name>Springs Windows Fashions LLC</name>
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        <fairValLevel>2</fairValLevel>
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        <name>Springs Windows Fashions LLC</name>
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        <fairValLevel>2</fairValLevel>
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        <name>Titan Purchaser Inc</name>
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        <fairValLevel>2</fairValLevel>
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        <name>Glatfelter Corp</name>
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        <fairValLevel>2</fairValLevel>
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        <name>SMX Group LLC</name>
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        <name>TruGreen Limited Partnership</name>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <title>Universal Entertainment Corp</title>
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        <fairValLevel>3</fairValLevel>
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        <fairValLevel>3</fairValLevel>
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        <fairValLevel>3</fairValLevel>
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        <fairValLevel>3</fairValLevel>
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        <fairValLevel>3</fairValLevel>
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        <fairValLevel>3</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <name>Barclays Capital, Inc.</name>
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        <fairValLevel>2</fairValLevel>
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        <name>Nomura Global Financial Products, Inc.</name>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>Options Clearing Corp.</name>
        <lei>549300CII6SLYGKNHA04</lei>
        <title>STATE STREET SPDR S+P 500 ETF</title>
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        <name>Options Clearing Corp.</name>
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        <name>Options Clearing Corp.</name>
        <lei>549300CII6SLYGKNHA04</lei>
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        <fairValLevel>3</fairValLevel>
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        <name>Pioneer Midco, LLC</name>
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        <fairValLevel>3</fairValLevel>
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        <name>Core Health &amp; Fitness LLC</name>
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        <fairValLevel>3</fairValLevel>
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        <name>LogRhythm, Inc.</name>
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        <fairValLevel>3</fairValLevel>
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        <name>Onbe, Inc.</name>
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        <fairValLevel>3</fairValLevel>
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        <name>545 Lago Mar East Development, LTD.</name>
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        <fairValLevel>3</fairValLevel>
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        <name>P.F. Chang's China Bistro Inc.</name>
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        <fairValLevel>2</fairValLevel>
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        <name>LR ORION BIDCO LIMITED</name>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <name>CCS Acquisition, Inc.</name>
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        <fairValLevel>2</fairValLevel>
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        <name>Project Granite Buyer Inc</name>
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        <fairValLevel>3</fairValLevel>
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        <fairValLevel>3</fairValLevel>
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        <name>Crusoe Energy Systems LLC</name>
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        <fairValLevel>3</fairValLevel>
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        <fairValLevel>3</fairValLevel>
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        <name>SHEPHERD INTERMEDIATE LLC</name>
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        <fairValLevel>3</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>3</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>3</fairValLevel>
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        <fairValLevel>3</fairValLevel>
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        <fairValLevel>3</fairValLevel>
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        <fairValLevel>3</fairValLevel>
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        <fairValLevel>3</fairValLevel>
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        <fairValLevel>3</fairValLevel>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>NICKERSON EDUCATION BUYER LLC</name>
        <lei>N/A</lei>
        <title>NICKERSON EDUCATION BUYER LLC REVOLVER</title>
        <cusip>000000000</cusip>
        <identifiers>
          <other otherDesc="Internal Identifier" value="BA000YJ36"/>
        </identifiers>
        <balance>5052631.58000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>4976842.11000000</valUSD>
        <pctVal>0.349672439270</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2032-03-19</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>0.50000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Delivery Hero SE</name>
        <lei>529900KR9IO53KSCSQ67</lei>
        <title>Delivery Hero SE 2024 USD Term Loan B</title>
        <cusip>000000000</cusip>
        <identifiers>
          <isin value="XAD2007ZAE79"/>
        </identifiers>
        <balance>10000000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>9846900.00000000</valUSD>
        <pctVal>0.691842229700</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2029-12-12</maturityDt>
          <couponKind>None</couponKind>
          <annualizedRt>0.00000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>DELIVERY HERO SE</name>
        <lei>529900KR9IO53KSCSQ67</lei>
        <title>DELIVERY HERO SE 2026 TERM LOAN B</title>
        <cusip>000000000</cusip>
        <identifiers>
          <isin value="XAD2007ZAG28"/>
        </identifiers>
        <balance>10000000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>9687550.00000000</valUSD>
        <pctVal>0.680646314305</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2032-06-30</maturityDt>
          <couponKind>Floating</couponKind>
          <annualizedRt>8.72000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Digicel International Finance Limited</name>
        <lei>5493007V023VOEW4FK27</lei>
        <title>Digicel International Finance Limited 2025 Term Loan B</title>
        <cusip>000000000</cusip>
        <identifiers>
          <isin value="XAG2761UAC53"/>
        </identifiers>
        <balance>16852118.97000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>16873184.12000000</valUSD>
        <pctVal>1.185508263893</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>BM</invCountry>
        
        <isRestrictedSec>N</isRestrictedSec>
        
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2032-08-06</maturityDt>
          <couponKind>Floating</couponKind>
          <annualizedRt>8.92000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
    </invstOrSecs>
    <explntrNotes>
      <explntrNote note="Monthly returns presented in Item B.5(a) have been calculated without deducting any applicable sales loads or redemption fees." noteItem="B.5.a"/>
      <explntrNote note="Please see notes to financial statements or N-PORT part F for a glossary of swap paid and received terms." noteItem="C.11.a"/>
    </explntrNotes>
    <signature>
      <ncom:dateSigned>2026-04-30</ncom:dateSigned>
      <ncom:nameOfApplicant>FS Credit Opportunities Corp.</ncom:nameOfApplicant>
      <ncom:signature>William Goebel</ncom:signature>
      <ncom:signerName>William Goebel</ncom:signerName>
      <ncom:title>Chief Financial Officer and Treasurer</ncom:title>
    </signature>
  </formData>
  <documents>XXXX</documents>
</edgarSubmission>
