March 31, 2026
2026 Quarterly Report
(Unaudited)
BlackRock Debt Strategies Fund, Inc. (DSU)
Not FDIC Insured • May Lose Value • No Bank Guarantee

Schedule of Investments (unaudited)
March 31, 2026
BlackRock Debt Strategies Fund, Inc. (DSU)
(Percentages shown are based on Net Assets)
Security
 
Par
(000)
Value
Asset-Backed Securities
Bryant Park Funding Ltd., Series 2024-23A, Class D1,
(3-mo. CME Term SOFR + 3.85%), 7.50%,
05/15/37(a)(b)
USD
1,000
$ 997,234
Eaton Vance CLO Ltd., Series 2019-1A, Class D1R2,
(3-mo. CME Term SOFR + 3.35%), 7.02%,
07/15/37(a)(b)
 
2,000
1,961,179
Golub Capital Partners CLO Ltd., Series 2024-74A,
Class D1, (3-mo. CME Term SOFR + 3.20%), 6.87%,
07/25/37(a)(b)
 
1,500
1,470,834
Madison Park Funding LXIX Ltd., Series 2024-69A,
Class D1, (3-mo. CME Term SOFR + 3.35%), 7.02%,
07/25/37(a)(b)
 
1,090
1,071,081
Oaktree CLO Ltd., Series 2024-26A, Class D1, (3-mo.
CME Term SOFR + 3.45%), 7.12%, 04/20/37(a)(b)
 
1,500
1,501,324
Sycamore Tree CLO Ltd., Series 2023-3A, Class D1R,
(3-mo. CME Term SOFR + 4.25%), 7.92%,
04/20/37(a)(b)
 
1,590
1,569,432
Symphony CLO Ltd., Series 2023-40A, Class D1R, (3-
mo. CME Term SOFR + 2.65%), 6.32%, 01/05/38(a)(b)
 
1,000
991,171
Total Asset-Backed Securities — 1.5%
(Cost: $9,680,000)
9,562,255
 
 

Shares
 
Common Stocks
Entertainment — 0.1%
Learfield Communications LLC, (Acquired 09/06/23,
Cost: $31,736)(c)(d)(e)
 
2,526
282,912
Financial Services — 0.1%
Aimbridge Acquisition Co., Inc.(c)(d)
 
6,043
271,966
Ground Transportation — 0.0%
Sirva BGRS Holdings, Inc.(d)
 
1,661
1,060
Hotels, Restaurants & Leisure — 0.0%
Fortrex Equity(c)(d)
 
5,805
168,345
Industrial Conglomerates(d) — 0.0%
Ameriforge Group, Inc.(c)
 
1,664
SVP Singer
 
15,566
70,047
 
 
70,047
IT Services — 0.1%
Travelport LLC(c)(d)
 
230
236,829
Machinery — 0.0%
United Site Services, Inc.(c)(d)
 
24,463
177,357
Semiconductors & Semiconductor Equipment — 0.0%
Maxeon Solar Technologies Ltd.(d)
 
2
3
Trading Companies & Distributors — 0.0%
TMK Hawk Midco Corp.(c)(d)
 
24,798
173,584
Security
 
Shares
Value
Wireless Telecommunication Services — 0.0%
Altice France Lux 3(d)
 
11,960
$      199,065
Total Common Stocks — 0.3%
(Cost: $2,387,334)
1,581,168
 
 
Par
(000)
 
Corporate Bonds
Advertising Agencies — 0.4%
Clear Channel Outdoor Holdings, Inc.(b)
 
7.75%, 04/15/28
USD
188
188,892
7.50%, 06/01/29
 
303
304,279
7.88%, 04/01/30
 
505
528,484
7.13%, 02/15/31
 
243
254,590
7.50%, 03/15/33
 
513
543,266
CMG Media Corp., 8.88%, 06/18/29(b)
 
63
54,474
Lamar Media Corp.
 
4.00%, 02/15/30
 
15
14,314
5.38%, 11/01/33(b)
 
67
65,574
Neptune Bidco U.S., Inc.(b)
 
9.29%, 04/15/29
 
152
152,422
10.38%, 05/15/31
 
98
98,883
9.50%, 02/15/33
 
136
131,952
Outfront Media Capital LLC/Outfront Media Capital
Corp.(b)
 
5.00%, 08/15/27
 
24
23,943
4.25%, 01/15/29
 
80
77,120
4.63%, 03/15/30
 
106
102,272
7.38%, 02/15/31
 
140
145,980
Stagwell Global LLC, 5.63%, 08/15/29(b)
 
32
30,466
 
 
2,716,911
Aerospace & Defense — 0.7%
AAR Escrow Issuer LLC, 6.75%, 03/15/29(b)
 
80
81,424
ATI, Inc.
 
5.88%, 12/01/27
 
93
92,982
4.88%, 10/01/29
 
32
31,573
7.25%, 08/15/30
 
103
106,808
5.13%, 10/01/31
 
88
86,942
Bombardier, Inc.(b)
 
8.75%, 11/15/30
 
44
46,796
7.25%, 07/01/31
 
55
57,635
7.00%, 06/01/32
 
62
64,346
6.75%, 06/15/33
 
376
388,298
Efesto Bidco SpA Efesto U.S. LLC, Series XR, 7.50%,
02/15/32(b)
 
644
640,736
Goat Holdco LLC, 6.75%, 02/01/32(b)
 
67
67,411
Moog, Inc.(b)
 
4.25%, 12/15/27
 
6
5,997
5.50%, 10/15/34
 
47
47,148
TransDigm, Inc.(b)
 
6.75%, 08/15/28
 
129
130,566
6.38%, 03/01/29
 
134
136,501
6.63%, 03/01/32
 
245
249,868
6.00%, 01/15/33
 
382
381,786
6.38%, 05/31/33
 
437
434,670
2

Schedule of Investments (unaudited)(continued)
March 31, 2026
BlackRock Debt Strategies Fund, Inc. (DSU)
(Percentages shown are based on Net Assets)
Security
 
Par
(000)
Value
Aerospace & Defense (continued)
TransDigm, Inc.(b)(continued)
 
6.25%, 01/31/34
USD
61
$ 61,673
6.75%, 01/31/34
 
776
786,169
6.13%, 07/31/34
 
435
427,841
 
 
4,327,170
Air Freight & Logistics(b) — 0.0%
Rand Parent LLC, 8.50%, 02/15/30
 
57
58,512
Stonepeak Nile Parent LLC, 7.25%, 03/15/32
 
30
31,203
 
 
89,715
Automobile Components — 0.3%
American Axle & Manufacturing, Inc.(b)
 
6.38%, 10/15/32
 
48
47,508
7.75%, 10/15/33
 
50
48,675
Clarios Global LP/Clarios U.S. Finance Co.(b)
 
6.75%, 05/15/28
 
85
85,827
6.75%, 02/15/30
 
280
286,300
4.75%, 06/15/31
EUR
100
113,489
6.75%, 09/15/32
USD
420
423,360
Cyprium Corp./Cyprium Holdings Luxembourg SARL,
6.13%, 04/15/31(b)
 
75
73,936
Dana, Inc.
 
4.25%, 09/01/30
 
11
10,407
4.50%, 02/15/32
 
18
16,798
Garrett Motion Holdings, Inc./Garrett LX I SARL, 7.75%,
05/31/32(b)
 
90
93,188
Goodyear Tire & Rubber Co.
 
5.00%, 07/15/29
 
26
24,604
6.63%, 07/15/30
 
34
33,248
Qnity Electronics, Inc.(b)
 
5.75%, 08/15/32
 
158
158,188
6.25%, 08/15/33
 
68
68,757
Tenneco, Inc., 8.00%, 11/17/28(b)
 
226
225,196
 
 
1,709,481
Automobiles — 0.3%
Allison Transmission, Inc., 5.88%, 12/01/33(b)
 
111
110,319
Asbury Automotive Group, Inc.
 
4.50%, 03/01/28
 
39
38,298
5.00%, 02/15/32(b)
 
25
23,675
Carvana Co.(b)(f)
 
(11.00% Cash or 13.00% PIK), 9.00%, 06/01/30
 
170
177,019
(9.00% PIK), 9.00%, 06/01/31
 
602
650,924
Cougar JV Subsidiary LLC, 8.00%, 05/15/32(b)
 
50
51,703
Group 1 Automotive, Inc., 6.38%, 01/15/30(b)
 
34
34,228
Ken Garff Automotive LLC, 4.88%, 09/15/28(b)
 
25
24,559
LCM Investments Holdings II LLC(b)
 
4.88%, 05/01/29
 
72
70,064
8.25%, 08/01/31
 
48
49,860
Lithia Motors, Inc., 5.50%, 10/01/30(b)
 
55
53,896
Nissan Motor Acceptance Co. LLC, 6.13%, 09/30/30(b)
 
142
136,468
Nissan Motor Co. Ltd.(b)
 
7.75%, 07/17/32
 
200
202,519
6.38%, 07/17/33
EUR
100
115,000
8.13%, 07/17/35
USD
200
205,768
Rivian Holdings LLC/Rivian LLC/Rivian Automotive LLC,
10.00%, 01/15/31(b)
 
73
70,932
Venture Holdings Trust, 12.00%, 07/01/49(c)(g)
 
5,150
1
 
 
2,015,233
Banks — 0.0%
Banco Espirito Santo SA
 
2.63%, 05/08/17(g)(h)
EUR
100
25,429
Security
 
Par
(000)
Value
Banks (continued)
Banco Espirito Santo SA(continued)
 
4.75%, 01/15/22(a)(g)
EUR
200
$ 50,857
4.00%, 01/21/22
 
100
25,429
Walker & Dunlop, Inc., 6.63%, 04/01/33(b)
USD
37
36,174
 
 
137,889
Biotechnology(b) — 0.1%
BioMarin Pharmaceutical, Inc., 5.50%, 02/15/34
 
200
196,912
Genmab AS/Genmab Finance LLC, 7.25%, 12/15/33
 
200
209,346
 
 
406,258
Building Materials(b) — 0.5%
AmeriTex HoldCo Intermediate LLC, 7.63%, 08/15/33
 
70
72,257
Builders FirstSource, Inc.
 
6.38%, 03/01/34
 
38
37,514
6.75%, 05/15/35
 
161
160,846
EMRLD Borrower LP/Emerald Co-Issuer, Inc.
 
6.63%, 12/15/30
 
487
495,308
6.75%, 07/15/31
 
296
304,423
Jeld-Wen, Inc.
 
4.88%, 12/15/27
 
58
39,326
7.00%, 09/01/32
 
18
8,392
New Enterprise Stone & Lime Co., Inc.
 
5.25%, 07/15/28
 
26
25,615
9.75%, 07/15/28
 
59
58,940
Quikrete Holdings, Inc.
 
6.38%, 03/01/32
 
483
489,763
6.75%, 03/01/33
 
209
212,269
Smyrna Ready Mix Concrete LLC, 6.00%, 11/01/28
 
9
8,932
Standard Building Solutions, Inc.
 
6.50%, 08/15/32
 
219
219,113
6.25%, 08/01/33
 
293
289,705
5.88%, 03/15/34
 
104
100,276
Standard Industries, Inc.
 
4.38%, 07/15/30
 
141
132,902
3.38%, 01/15/31
 
34
30,477
Wilsonart LLC, 11.00%, 08/15/32
 
177
128,304
 
 
2,814,362
Building Products(b) — 0.2%
LBM Acquisition LLC, 9.50%, 06/15/31
 
85
73,988
QXO Building Products, Inc., 6.75%, 04/30/32
 
452
461,036
White Cap Supply Holdings LLC, 7.38%, 11/15/30
 
855
829,344
 
 
1,364,368
Capital Markets — 0.2%
Apollo Debt Solutions BDC
 
5.88%, 08/30/30
 
51
50,198
6.70%, 07/29/31
 
22
22,257
6.55%, 03/15/32
 
36
36,138
ARES Strategic Income Fund, 5.80%, 09/09/30(b)
 
60
58,343
Bain Capital Specialty Finance, Inc., 5.95%, 03/15/30
 
15
14,522
Blue Owl Capital Corp., 6.20%, 07/15/30
 
70
68,988
Compass Group Diversified Holdings LLC, 5.25%,
04/15/29(b)
 
67
62,223
Focus Financial Partners LLC, 6.75%, 09/15/31(b)
 
238
236,369
Icahn Enterprises LP/Icahn Enterprises Finance Corp.
 
5.25%, 05/15/27
 
170
166,584
9.75%, 01/15/29
 
42
41,292
4.38%, 02/01/29
 
31
26,454
10.00%, 11/15/29(b)
 
138
135,951
Jane Street Group/JSG Finance, Inc.(b)
 
6.13%, 11/01/32
 
24
23,733
6.75%, 05/01/33
 
184
186,681
Schedule of Investments
3

Schedule of Investments (unaudited)(continued)
March 31, 2026
BlackRock Debt Strategies Fund, Inc. (DSU)
(Percentages shown are based on Net Assets)
Security
 
Par
(000)
Value
Capital Markets (continued)
Osaic Holdings, Inc.(b)
 
6.75%, 08/01/32
USD
120
$ 120,015
8.00%, 08/01/33
 
195
192,505
 
 
1,442,253
Chemicals — 0.9%
Advancion Sciences, Inc., (9.25% Cash or 10.00% PIK),
9.25%, 11/01/26(b)(f)
 
105
85,031
Celanese U.S. Holdings LLC
 
7.00%, 02/15/31
 
10
10,268
6.75%, 04/15/33
 
47
48,220
7.38%, 02/15/34
 
108
110,649
Chemours Co.(b)
 
5.75%, 11/15/28
 
288
285,156
4.63%, 11/15/29
 
141
132,224
7.88%, 03/15/34
 
75
74,978
Element Solutions, Inc., 3.88%, 09/01/28(b)
 
590
574,443
FMC Corp.
 
3.45%, 10/01/29
 
67
59,847
4.50%, 10/01/49
 
21
12,995
6.38%, 05/18/53
 
15
11,302
Herens Holdco SARL, 4.75%, 05/15/28(b)
 
200
168,080
Illuminate Buyer LLC/Illuminate Holdings IV, Inc., 9.00%,
07/01/28(b)
 
17
17,014
Ingevity Corp., 3.88%, 11/01/28(b)
 
23
22,079
Methanex U.S. Operations, Inc., 6.25%, 03/15/32(b)
 
51
52,176
Minerals Technologies, Inc., 5.00%, 07/01/28(b)
 
55
54,068
Olympus Water U.S. Holding Corp.(b)
 
6.25%, 10/01/29
 
200
189,008
7.25%, 06/15/31
 
600
586,022
7.25%, 02/15/33
 
684
652,605
Perimeter Holdings LLC, 6.25%, 01/15/34(b)
 
196
192,227
SK Invictus Intermediate II SARL, 5.00%, 10/30/29(b)
 
185
180,443
Solstice Advanced Materials, Inc., 5.63%, 09/30/33(b)
 
196
193,264
WR Grace Holdings LLC(b)
 
5.63%, 08/15/29
 
1,323
1,216,789
7.38%, 03/01/31
 
128
128,330
6.63%, 08/15/32
 
190
185,128
7.00%, 08/01/33
 
112
108,772
 
 
5,351,118
Commercial Services & Supplies — 1.5%
ADT Security Corp.(b)
 
4.88%, 07/15/32
 
55
51,374
5.88%, 10/15/33
 
172
166,584
Albion Financing 1 SARL/Aggreko Holdings, Inc., 7.00%,
05/21/30(b)
 
200
204,407
Allied Universal Holdco LLC, 7.88%, 02/15/31(b)
 
1,191
1,228,177
Allied Universal Holdco LLC/Allied Universal Finance
Corp.(b)
 
6.00%, 06/01/29
 
600
579,766
6.88%, 06/15/30
 
537
544,347
Allied Universal Holdco LLC/Allied Universal Finance
Corp./Atlas Luxco 4 SARL, 4.63%, 06/01/28(b)
 
400
390,688
APi Group DE, Inc.(b)
 
4.13%, 07/15/29
 
67
63,803
4.75%, 10/15/29
 
32
30,972
Belron U.K. Finance PLC, 5.75%, 10/15/29(b)
 
200
201,263
Brinks Co.(b)
 
6.50%, 06/15/29
 
39
39,604
6.75%, 06/15/32
 
159
160,942
Clarivate Science Holdings Corp.(b)
 
3.88%, 07/01/28
 
124
117,021
Security
 
Par
(000)
Value
Commercial Services & Supplies (continued)
Clarivate Science Holdings Corp.(b)(continued)
 
4.88%, 07/01/29
USD
291
$ 252,497
CompoSecure Holdings LLC, 5.63%, 02/01/33(b)
 
291
284,293
Deluxe Corp., 8.13%, 09/15/29(b)
 
31
32,181
FTAI Aviation Investors LLC(b)
 
5.50%, 05/01/28
 
248
247,912
7.88%, 12/01/30
 
140
146,187
7.00%, 05/01/31
 
537
550,495
7.00%, 06/15/32
 
477
488,980
5.88%, 04/15/33
 
128
125,234
Garda World Security Corp.(b)
 
7.75%, 02/15/28
 
123
125,124
6.00%, 06/01/29
 
16
15,229
8.25%, 08/01/32
 
224
221,656
8.38%, 11/15/32
 
873
873,593
Herc Holdings, Inc.(b)
 
7.00%, 06/15/30
 
120
123,044
5.75%, 03/15/31
 
55
54,168
7.25%, 06/15/33
 
208
213,146
6.00%, 03/15/34
 
57
55,105
Hertz Corp., 12.63%, 07/15/29(b)
 
36
31,588
RR Donnelley & Sons Co., 9.50%, 08/01/29(b)
 
262
265,197
Service Corp. International
 
3.38%, 08/15/30
 
2
1,845
4.00%, 05/15/31
 
49
45,675
5.75%, 10/15/32
 
389
388,252
Sothebys/Bidfair Holdings, Inc., 5.88%, 06/01/29(b)
 
202
189,649
United Rentals North America, Inc., 5.38%, 11/15/33(b)
 
200
194,476
Veritiv Operating Co., 10.50%, 11/30/30(b)
 
41
42,609
Wand NewCo 3, Inc., 7.63%, 01/30/32(b)
 
225
230,062
Williams Scotsman, Inc.(b)
 
6.63%, 06/15/29
 
71
71,798
6.63%, 04/15/30
 
188
190,968
7.38%, 10/01/31
 
169
173,289
 
 
9,413,200
Communications Equipment — 0.0%
Viavi Solutions, Inc., 3.75%, 10/01/29(b)
 
31
29,085
Construction & Engineering(b) — 0.2%
AECOM, 6.00%, 08/01/33
 
277
276,696
Arcosa, Inc.
 
4.38%, 04/15/29
 
97
93,580
6.88%, 08/15/32
 
125
128,080
Brand Industrial Services, Inc., 10.38%, 08/01/30
 
586
535,553
Dycom Industries, Inc., 4.50%, 04/15/29
 
37
35,890
Weekley Homes LLC/Weekley Finance Corp., 6.75%,
01/15/34
 
62
59,380
 
 
1,129,179
Consumer Finance — 0.4%
Block, Inc.
 
2.75%, 06/01/26
 
63
62,713
5.63%, 08/15/30(b)
 
108
107,403
6.50%, 05/15/32
 
192
193,753
6.00%, 08/15/33(b)
 
228
224,234
ION Platform Finance U.S., Inc., 7.88%, 09/30/32(b)
 
295
228,338
Navient Corp.
 
9.38%, 07/25/30
 
3
2,925
7.88%, 06/15/32
 
46
41,011
OneMain Finance Corp.
 
6.63%, 05/15/29
 
82
82,080
5.38%, 11/15/29
 
70
67,502
7.88%, 03/15/30
 
72
74,302
4

Schedule of Investments (unaudited)(continued)
March 31, 2026
BlackRock Debt Strategies Fund, Inc. (DSU)
(Percentages shown are based on Net Assets)
Security
 
Par
(000)
Value
Consumer Finance (continued)
OneMain Finance Corp.(continued)
 
6.13%, 05/15/30
USD
104
$ 101,695
4.00%, 09/15/30
 
95
85,793
7.50%, 05/15/31
 
12
12,064
7.13%, 11/15/31
 
48
47,558
6.75%, 03/15/32
 
160
155,238
7.13%, 09/15/32
 
36
35,455
6.50%, 03/15/33
 
287
274,351
6.75%, 09/15/33
 
231
221,495
Shift4 Payments, Inc.(b)
 
6.75%, 08/15/32
 
380
373,671
5.50%, 05/15/33
EUR
100
108,968
WEX, Inc., 6.50%, 03/15/33(b)
USD
176
172,405
 
 
2,672,954
Consumer Staples Distribution & Retail(b) — 0.2%
Albertsons Cos, Inc.
 
5.50%, 03/31/31
 
60
59,320
6.25%, 03/15/33
 
228
229,529
5.75%, 03/31/34
 
211
206,431
Albertsons Cos., Inc., 5.63%, 03/31/32
 
53
52,179
Boots Group Finco LP, 5.38%, 08/31/32
EUR
115
132,248
KeHE Distributors LLC/KeHE Finance Corp./NextWave
Distribution, Inc., 9.00%, 02/15/29
USD
39
40,601
Performance Food Group, Inc.
 
4.25%, 08/01/29
 
41
39,383
6.13%, 09/15/32
 
152
152,281
5.63%, 03/01/34
 
220
212,188
U.S. Foods, Inc., 7.25%, 01/15/32
 
40
41,391
United Natural Foods, Inc., 6.75%, 10/15/28
 
50
50,040
 
 
1,215,591
Containers & Packaging — 0.6%
Ardagh Group SA
 
9.50%, 12/01/30(b)
 
173
181,715
(4.50% Cash + 7.50% PIK), 12.00%, 12/01/30(f)(h)
EUR
100
94,901
(5.50% Cash + 6.50% PIK), 12.00%, 12/01/30(b)(f)
USD
200
168,070
Ardagh Metal Packaging Finance USA LLC/Ardagh Metal
Packaging Finance PLC(b)
 
4.00%, 09/01/29
 
485
444,115
6.25%, 01/30/31
 
200
198,283
Ball Corp.
 
4.25%, 07/01/32
EUR
100
114,231
5.50%, 09/15/33
USD
44
44,025
Clydesdale Acquisition Holdings, Inc.(b)
 
6.63%, 04/15/29
 
34
33,390
6.88%, 01/15/30
 
64
62,206
6.75%, 04/15/32
 
280
264,920
Crown Americas LLC, 5.88%, 06/01/33
 
274
273,874
LABL, Inc.(b)
 
5.88%, 11/01/28(g)
 
83
39,840
9.50%, 11/01/28
 
131
62,880
8.63%, 10/01/31(g)
 
148
71,040
Mauser Packaging Solutions Holding Co.(b)
 
7.88%, 04/15/30
 
1,281
1,281,000
9.25%, 04/15/30
 
65
60,396
Sealed Air Corp.(b)
 
4.00%, 12/01/27
 
19
18,953
5.00%, 04/15/29
 
15
15,113
6.50%, 07/15/32
 
94
98,602
Security
 
Par
(000)
Value
Containers & Packaging (continued)
Silgan Holdings, Inc., 4.25%, 02/15/31(b)
EUR
100
$ 111,868
Trivium Packaging Finance BV, 8.25%, 07/15/30(b)
USD
180
188,331
 
 
3,827,753
Distributors(b) — 0.0%
Gates Corp., 6.88%, 07/01/29
 
74
75,927
Resideo Funding, Inc.
 
4.00%, 09/01/29
 
18
17,010
6.50%, 07/15/32
 
129
127,101
 
 
220,038
Diversified REITs — 0.2%
Digital Realty Trust LP, 1.88%, 11/15/29(b)(i)
 
20
21,172
Iron Mountain Information Management Services, Inc.,
5.00%, 07/15/32(b)
 
109
102,903
Iron Mountain, Inc.(b)
 
5.63%, 07/15/32
 
113
109,697
6.25%, 01/15/33
 
67
66,786
4.75%, 01/15/34
EUR
200
215,107
Millrose Properties, Inc.(b)
 
6.38%, 08/01/30
USD
254
253,921
6.25%, 09/15/32
 
164
160,984
SBA Communications Corp., 3.13%, 02/01/29
 
150
142,136
Uniti Group LP/Uniti Fiber Holdings, Inc./CSL Capital
LLC, 6.00%, 01/15/30(b)
 
23
21,633
 
 
1,094,339
Diversified Telecommunication Services — 1.6%
APLD ComputeCo 2 LLC, 6.75%, 03/15/31(b)
 
294
291,860
APLD ComputeCo LLC, 9.25%, 12/15/30(b)
 
100
103,032
Black Pearl Compute LLC, 6.13%, 02/15/31(b)
 
309
314,499
Cipher Compute LLC, 7.13%, 11/15/30(b)
 
299
309,773
Connect Finco SARL/Connect U.S. Finco LLC, 9.00%,
09/15/29(b)
 
200
210,108
EchoStar Corp.
 
(6.75% Cash or 6.75% PIK), 6.75%, 11/30/30(f)
 
698
705,119
10.75%, 11/30/29
 
334
360,567
Fibercop SpA(b)
 
6.00%, 09/30/34
 
200
190,257
7.20%, 07/18/36
 
200
198,554
Flash Compute LLC, 7.25%, 12/31/30(b)
 
460
463,124
Frontier Communications Holdings LLC
 
5.00%, 05/01/28(b)
 
21
20,997
6.75%, 05/01/29(b)
 
28
28,035
5.88%, 11/01/29
 
47
46,614
6.00%, 01/15/30(b)
 
59
59,353
8.75%, 05/15/30(b)
 
420
430,956
Level 3 Financing, Inc.(b)
 
3.63%, 01/15/29
 
18
16,875
6.88%, 06/30/33
 
802
816,772
7.00%, 03/31/34
 
613
627,458
8.50%, 01/15/36
 
781
815,030
Sable International Finance Ltd., 7.13%, 10/15/32(b)
 
200
196,822
SV RNO Property Owner 1 LLC, 5.88%, 03/01/31(b)
 
812
802,656
Telecom Italia Capital SA, 7.72%, 06/04/38
 
141
157,030
Uniti Group LP/Uniti Group Finance 2019, Inc./CSL
Capital LLC(b)
 
6.50%, 02/15/29
 
31
30,108
Series Feb, 8.63%, 06/15/32
 
293
298,416
Windstream Services LLC, 7.50%, 10/15/33(b)
 
157
163,225
Windstream Services LLC/Windstream Escrow Finance
Corp., 8.25%, 10/01/31(b)
 
809
845,532
WULF Compute LLC, 7.75%, 10/15/30(b)
 
496
524,113
Schedule of Investments
5

Schedule of Investments (unaudited)(continued)
March 31, 2026
BlackRock Debt Strategies Fund, Inc. (DSU)
(Percentages shown are based on Net Assets)
Security
 
Par
(000)
Value
Diversified Telecommunication Services (continued)
Zayo Group Holdings, Inc.(b)(f)
 
(5.75% Cash and 0.50% PIK), 9.25%, 03/09/30
USD
555
$ 551,364
(7.13% Cash and 1.88% PIK), 13.75%, 09/09/30
 
133
124,507
 
 
9,702,756
Electric Utilities — 0.3%
Alpha Generation LLC, 6.75%, 10/15/32(b)
 
69
70,010
Constellation Energy Generation LLC(b)
 
4.63%, 02/01/29
 
47
46,431
5.00%, 02/01/31
 
19
19,051
ContourGlobal Power Holdings SA, 6.75%, 02/28/30(b)
 
200
202,248
NextEra Energy Capital Holdings, Inc., (5-year CMT +
2.46%), 6.75%, 06/15/54(a)
 
33
34,140
Pattern Energy Operations LP/Pattern Energy
Operations, Inc., 4.50%, 08/15/28(b)
 
8
7,812
Talen Energy Supply LLC, 8.63%, 06/01/30(b)
 
22
23,080
Texas Competitive Electric Holdings Co. LLC, 5.03%,
11/10/21(c)(g)
 
2,375
TransAlta Corp., 5.88%, 02/01/34
 
78
77,475
Vistra Operations Co. LLC(b)
 
7.75%, 10/15/31
 
121
126,745
6.88%, 04/15/32
 
82
84,866
VoltaGrid LLC, 7.38%, 11/01/30(b)
 
552
570,110
XPLR Infrastructure Operating Partners LP(b)
 
8.38%, 01/15/31
 
254
267,386
8.63%, 03/15/33
 
32
33,805
7.75%, 04/15/34
 
362
373,856
 
 
1,937,015
Electronic Equipment, Instruments & Components(b) — 0.2%
Coherent Corp., 5.00%, 12/15/29
 
45
44,137
Sensata Technologies BV, 4.00%, 04/15/29
 
36
34,739
Sensata Technologies, Inc.
 
4.38%, 02/15/30
 
243
232,389
3.75%, 02/15/31
 
145
134,490
6.63%, 07/15/32
 
200
203,997
WESCO Distribution, Inc.
 
5.25%, 04/15/31
 
73
72,564
6.38%, 03/15/33
 
73
74,370
5.50%, 04/15/34
 
116
114,242
Zebra Technologies Corp., 6.50%, 06/01/32
 
29
29,198
 
 
940,126
Energy Equipment & Services — 0.3%
Archrock Partners LP/Archrock Partners Finance Corp.(b)
 
6.25%, 04/01/28
 
18
18,000
6.63%, 09/01/32
 
333
339,545
Archrock Services LP/Archrock Partners Finance Corp.,
6.00%, 02/01/34(b)
 
112
110,887
Enerflex, Inc., 6.88%, 01/15/31(b)
 
14
14,294
Kodiak Gas Services LLC(b)
 
7.25%, 02/15/29
 
133
137,795
5.88%, 04/01/31
 
186
186,921
6.50%, 10/01/33
 
173
174,869
6.75%, 10/01/35
 
126
128,005
Oceaneering International, Inc., 6.00%, 02/01/28
 
18
18,073
Star Holding LLC, 8.75%, 08/01/31(b)
 
127
128,846
Tidewater, Inc., 9.13%, 07/15/30(b)
 
65
69,247
USA Compression Partners LP/USA Compression
Finance Corp.(b)
 
7.13%, 03/15/29
 
76
77,761
Security
 
Par
(000)
Value
Energy Equipment & Services (continued)
USA Compression Partners LP/USA Compression
Finance Corp.(b)(continued)
 
6.25%, 10/01/33
USD
317
$ 316,003
Weatherford International Ltd., 6.75%, 10/15/33(b)
 
214
218,659
 
 
1,938,905
Entertainment — 0.6%
Boyne USA, Inc., 4.75%, 05/15/29(b)
 
147
142,589
Caesars Entertainment, Inc.(b)
 
4.63%, 10/15/29
 
99
95,228
7.00%, 02/15/30
 
342
346,224
6.50%, 02/15/32
 
218
215,462
Churchill Downs, Inc.(b)
 
4.75%, 01/15/28
 
47
46,366
5.75%, 04/01/30
 
308
304,600
6.75%, 05/01/31
 
188
191,535
Cinemark USA, Inc., 7.00%, 08/01/32(b)
 
19
19,522
Discovery Global Holdings, Inc.
 
4.28%, 03/15/32
 
126
111,510
5.05%, 03/15/42
 
370
243,758
Great Canadian Gaming Corp./Raptor LLC, 8.75%,
11/15/29(b)
 
69
67,317
Light & Wonder International, Inc.(b)
 
7.50%, 09/01/31
 
41
42,078
6.25%, 10/01/33
 
36
35,269
Live Nation Entertainment, Inc.(b)
 
4.75%, 10/15/27
 
38
37,764
3.75%, 01/15/28
 
35
34,133
Midwest Gaming Borrower LLC/Midwest Gaming
Finance Corp., 4.88%, 05/01/29(b)
 
40
38,793
Mohegan Tribal Gaming Authority/MS Digital
Entertainment Holdings LLC, 8.25%, 04/15/30(b)
 
70
71,661
Odeon Finco PLC, 12.75%, 11/01/27(b)
 
519
534,222
Premier Entertainment Sub LLC/Premier Entertainment
Finance Corp.(b)
 
5.63%, 09/01/29
 
34
20,740
5.88%, 09/01/31
 
49
26,950
Rivers Enterprise Borrower LLC, 6.25%, 10/15/30(b)
 
45
44,886
Rivers Enterprise Borrower LLC/Rivers Enterprise
Finance Corp., 6.63%, 02/01/33(b)
 
43
42,676
Scientific Games Holdings LP/Scientific Games
U.S. FinCo, Inc., 6.63%, 03/01/30(b)
 
152
130,761
Six Flags Entertainment Corp/Canadas Wonderland
Co/Millennium Operations LLC, 8.63%, 01/15/32(b)
 
42
42,068
Starz Capital Holdings 1, Inc., 6.00%, 04/15/30(b)
 
54
49,545
Vail Resorts, Inc.(b)
 
5.63%, 07/15/30
 
59
58,512
6.50%, 05/15/32
 
76
76,857
Voyager Parent LLC, 9.25%, 07/01/32(b)
 
92
95,516
Wynn Resorts Finance LLC/Wynn Resorts Capital
Corp.(b)
 
5.13%, 10/01/29
 
144
142,138
7.13%, 02/15/31
 
433
453,890
6.25%, 03/15/33
 
45
44,532
 
 
3,807,102
Environmental, Maintenance & Security Service(b) — 0.4%
Clean Harbors, Inc., 6.38%, 02/01/31
 
7
7,109
GFL Environmental Holdings U.S., Inc., 5.50%, 02/01/34
 
200
196,159
GFL Environmental, Inc.
 
4.00%, 08/01/28
 
8
7,777
4.75%, 06/15/29
 
111
108,908
6

Schedule of Investments (unaudited)(continued)
March 31, 2026
BlackRock Debt Strategies Fund, Inc. (DSU)
(Percentages shown are based on Net Assets)
Security
 
Par
(000)
Value
Environmental, Maintenance & Security Service (continued)
GFL Environmental, Inc.(continued)
 
4.38%, 08/15/29
USD
65
$ 63,240
6.75%, 01/15/31
 
77
79,682
Madison IAQ LLC, 5.88%, 06/30/29
 
1,262
1,237,592
Reworld Holding Corp., 4.88%, 12/01/29
 
43
40,311
Waste Pro USA, Inc., 7.00%, 02/01/33
 
624
631,021
 
 
2,371,799
Financial Services(b) — 0.6%
Azorra Finance Ltd.
 
7.75%, 04/15/30
 
202
208,205
7.25%, 01/15/31
 
36
36,349
6.25%, 02/15/34
 
43
39,966
CrossCountry Intermediate HoldCo LLC
 
6.50%, 10/01/30
 
23
21,922
6.75%, 12/01/32
 
23
21,642
Freedom Mortgage Holdings LLC
 
6.88%, 05/01/31
 
49
45,811
9.13%, 05/15/31
 
67
68,105
8.38%, 04/01/32
 
73
71,810
GGAM Finance Ltd.
 
8.00%, 06/15/28
 
29
30,098
6.88%, 04/15/29
 
65
66,446
5.88%, 03/15/30
 
173
172,351
Global Aircraft Leasing Co. Ltd., 8.75%, 09/01/27
 
141
143,073
Midcap Financial Issuer Trust, 5.63%, 01/15/30
 
200
186,372
PennyMac Financial Services, Inc.
 
7.88%, 12/15/29
 
52
53,194
7.13%, 11/15/30
 
172
170,929
6.88%, 05/15/32
 
197
190,103
6.75%, 02/15/34
 
17
15,909
Phoenix Aviation Capital Ltd., 9.25%, 07/15/30
 
361
363,271
Rocket Cos., Inc.
 
6.50%, 08/01/29
 
172
173,936
6.13%, 08/01/30
 
502
506,632
7.13%, 02/01/32
 
164
169,040
6.38%, 08/01/33
 
280
283,008
Rocket Mortgage LLC/Rocket Mortgage Co-Issuer, Inc.
 
2.88%, 10/15/26
 
75
74,189
3.88%, 03/01/31
 
20
18,456
4.00%, 10/15/33
 
9
8,067
UWM Holdings LLC
 
6.63%, 02/01/30
 
164
154,680
6.25%, 03/15/31
 
233
212,190
 
 
3,505,754
Food Products(b) — 0.3%
Aramark Services, Inc., 5.00%, 02/01/28
 
41
40,758
B&G Foods, Inc., 8.00%, 09/15/28
 
22
21,663
Chobani Holdco II LLC, (8.75% in Cash or 9.50% in PIK),
8.75%, 10/01/29(f)
 
397
422,165
Chobani LLC/Chobani Finance Corp., Inc.
 
4.63%, 11/15/28
 
258
253,621
7.63%, 07/01/29
 
241
246,267
Darling Global Finance BV, 4.50%, 07/15/32
EUR
100
115,014
Darling Ingredients, Inc., 6.00%, 06/15/30
USD
151
152,055
Fiesta Purchaser, Inc.
 
7.88%, 03/01/31
 
5
5,090
9.63%, 09/15/32
 
80
81,478
Lamb Weston Holdings, Inc., 4.13%, 01/31/30
 
248
236,108
Post Holdings, Inc.
 
4.63%, 04/15/30
 
36
34,560
Security
 
Par
(000)
Value
Food Products (continued)
Post Holdings, Inc.(continued)
 
4.50%, 09/15/31
USD
28
$ 26,035
6.38%, 03/01/33
 
75
73,886
6.25%, 10/15/34
 
132
129,255
6.50%, 03/15/36
 
189
185,092
 
 
2,023,047
Ground Transportation(b) — 0.0%
Genesee & Wyoming, Inc., 6.25%, 04/15/32
 
86
87,028
Watco Cos. LLC/Watco Finance Corp., 7.13%, 08/01/32
 
26
26,702
 
 
113,730
Health Care Equipment & Supplies(b) — 0.2%
Bausch & Lomb Corp., 8.38%, 10/01/28
 
533
550,323
Hologic, Inc., 3.25%, 02/15/29
 
5
4,991
Insulet Corp., 6.50%, 04/01/33
 
126
128,608
Medline Borrower LP, 5.25%, 10/01/29
 
458
453,967
Medline Borrower LP/Medline Co-Issuer, Inc., 6.25%,
04/01/29
 
257
261,879
Neogen Food Safety Corp., 8.63%, 07/20/30
 
60
63,019
 
 
1,462,787
Health Care Providers & Services — 0.9%
Acadia Healthcare Co., Inc., 7.38%, 03/15/33(b)
 
100
102,382
AHP Health Partners, Inc., 5.75%, 07/15/29(b)
 
256
253,164
CHS/Community Health Systems, Inc.(b)
 
5.25%, 05/15/30
 
310
292,170
4.75%, 02/15/31
 
111
102,334
10.88%, 01/15/32
 
117
125,525
9.75%, 01/15/34
 
629
652,819
Concentra Health Services, Inc., 6.88%, 07/15/32(b)
 
86
88,912
DaVita, Inc.(b)
 
6.88%, 09/01/32
 
8
8,195
6.75%, 07/15/33
 
12
12,206
Fortrea Holdings, Inc., 7.50%, 07/01/30(b)
 
20
18,954
HAH Group Holding Co. LLC, 9.75%, 10/01/31(b)
 
38
33,290
HealthEquity, Inc., 4.50%, 10/01/29(b)
 
496
479,874
IQVIA, Inc., 6.25%, 06/01/32(b)
 
157
159,432
LifePoint Health, Inc.(b)
 
9.88%, 08/15/30
 
22
23,265
11.00%, 10/15/30
 
237
254,886
8.38%, 02/15/32
 
134
143,102
10.00%, 06/01/32
 
218
222,628
Molina Healthcare, Inc.(b)
 
3.88%, 11/15/30
 
60
53,642
6.50%, 02/15/31
 
177
174,010
6.25%, 01/15/33
 
76
73,689
Option Care Health, Inc., 4.38%, 10/31/29(b)
 
79
76,140
Prime Healthcare Services, Inc., 9.38%, 09/01/29(b)
 
28
29,036
Sotera Health Holdings LLC, 7.38%, 06/01/31(b)
 
175
180,770
Star Parent, Inc., 9.00%, 10/01/30(b)
 
296
306,656
Surgery Center Holdings, Inc., 7.25%, 04/15/32(b)
 
667
655,110
Tenet Healthcare Corp.
 
6.75%, 05/15/31
 
380
388,411
5.50%, 11/15/32(b)
 
66
65,391
6.00%, 11/15/33(b)
 
101
102,197
U.S. Acute Care Solutions LLC, 9.75%, 05/15/29(b)
 
231
223,157
 
 
5,301,347
Schedule of Investments
7

Schedule of Investments (unaudited)(continued)
March 31, 2026
BlackRock Debt Strategies Fund, Inc. (DSU)
(Percentages shown are based on Net Assets)
Security
 
Par
(000)
Value
Health Care REITs(b) — 0.1%
Diversified Healthcare Trust, 7.25%, 10/15/30
USD
43
$ 43,369
MPT Operating Partnership LP/MPT Finance Corp.,
8.50%, 02/15/32
 
438
444,050
 
 
487,419
Hotel & Resort REITs — 0.3%
Park Intermediate Holdings LLC/PK Domestic Property
LLC/PK Finance Co-Issuer, 7.00%, 02/01/30(b)
 
173
175,118
Pebblebrook Hotel LP/PEB Finance Corp., 6.38%,
10/15/29(b)
 
29
29,053
RHP Hotel Properties LP/RHP Finance Corp.(b)
 
4.50%, 02/15/29
 
39
37,806
6.50%, 04/01/32
 
258
262,674
6.50%, 06/15/33
 
224
228,094
5.75%, 03/15/34
 
201
198,358
RLJ Lodging Trust LP, 4.00%, 09/15/29(b)
 
74
69,307
Service Properties Trust
 
0.00%, 09/30/28(b)(j)
 
83
75,513
8.63%, 11/15/31(b)
 
645
673,588
8.88%, 06/15/32
 
101
100,105
XHR LP, 6.63%, 05/15/30(b)
 
28
28,269
 
 
1,877,885
Hotels, Restaurants & Leisure — 0.4%
Burger King (Restaurant Brands International, Inc.)/New
Red Finance, Inc.(b)
 
5.63%, 09/15/29
 
29
29,063
4.00%, 10/15/30
 
175
164,487
Fertitta Entertainment LLC/Fertitta Entertainment
Finance Co., Inc.(b)
 
4.63%, 01/15/29
 
279
266,648
6.75%, 01/15/30
 
586
547,355
Hilton Domestic Operating Co., Inc.(b)
 
5.88%, 03/15/33
 
211
212,288
5.75%, 09/15/33
 
11
10,950
5.50%, 03/31/34
 
90
87,928
MajorDrive Holdings IV LLC, 6.38%, 06/01/29(b)
 
78
57,694
Melco Resorts Finance Ltd.(b)
 
5.38%, 12/04/29
 
200
191,750
7.63%, 04/17/32
 
200
203,047
MGM Resorts International, 6.13%, 09/15/29
 
72
72,427
Station Casinos LLC(b)
 
4.50%, 02/15/28
 
69
67,629
4.63%, 12/01/31
 
112
104,573
6.63%, 03/15/32
 
33
33,128
Wyndham Hotels & Resorts, Inc.(b)
 
4.38%, 08/15/28
 
44
42,987
5.63%, 03/01/33
 
54
53,135
Wynn Macau Ltd.(b)
 
5.63%, 08/26/28
 
400
393,185
5.13%, 12/15/29
 
200
191,210
 
 
2,729,484
Household Durables — 0.3%
Ashton Woods USA LLC/Ashton Woods Finance Co.(b)
 
4.63%, 08/01/29
 
32
30,231
4.63%, 04/01/30
 
46
42,694
6.88%, 08/01/33
 
92
88,756
Beazer Homes USA, Inc., 5.88%, 10/15/27
 
14
13,932
Brookfield Residential Properties, Inc./Brookfield
Residential U.S. LLC(b)
 
5.00%, 06/15/29
 
228
216,325
4.88%, 02/15/30
 
56
51,415
Central Garden & Pet Co., 4.13%, 10/15/30
 
26
24,461
Century Communities, Inc., 6.63%, 09/15/33(b)
 
83
81,311
Security
 
Par
(000)
Value
Household Durables (continued)
Dream Finders Homes, Inc., 8.25%, 08/15/28(b)
USD
26
$ 26,419
Empire Communities Corp., 9.75%, 05/01/29(b)
 
13
13,053
Installed Building Products, Inc., 5.63%, 02/01/34(b)
 
81
79,040
K Hovnanian Enterprises, Inc.(b)
 
8.00%, 04/01/31
 
158
156,212
8.38%, 10/01/33
 
103
101,856
LGI Homes, Inc.(b)
 
8.75%, 12/15/28
 
33
33,763
7.00%, 11/15/32
 
62
57,488
Mattamy Group Corp.(b)
 
4.63%, 03/01/30
 
72
68,454
6.00%, 12/15/33
 
70
65,734
Meritage Homes Corp., 1.75%, 05/15/28(i)
 
98
94,374
Newell Brands, Inc.
 
8.50%, 06/01/28(b)
 
66
68,125
6.63%, 09/15/29
 
23
22,450
6.38%, 05/15/30
 
25
23,998
6.63%, 05/15/32
 
39
37,322
Risewell Homes, Inc.(b)
 
9.25%, 10/01/29
 
56
56,568
8.50%, 11/01/30
 
22
21,512
Scotts Miracle-Gro Co.
 
4.50%, 10/15/29
 
5
4,888
4.38%, 02/01/32
 
97
90,595
Somnigroup International, Inc.(b)
 
4.00%, 04/15/29
 
89
85,587
3.88%, 10/15/31
 
23
20,911
STL Holding Co. LLC, 8.75%, 02/15/29(b)
 
31
32,027
SWF Holdings I Corp., 6.50%, 10/06/29(b)
 
285
102,620
Taylor Morrison Communities, Inc., 5.75%, 11/15/32(b)
 
39
39,034
 
 
1,851,155
Independent Power and Renewable Electricity Producers(b) — 0.3%
Clearway Energy Operating LLC
 
4.75%, 03/15/28
 
8
7,893
3.75%, 01/15/32
 
184
167,728
Lightning Power LLC, 7.25%, 08/15/32
 
23
23,908
NRG Energy, Inc.
 
5.75%, 07/15/29
 
131
130,804
6.00%, 02/01/33
 
186
186,047
5.75%, 01/15/34
 
232
228,851
6.25%, 11/01/34
 
334
336,663
6.00%, 01/15/36
 
733
726,335
Vistra Corp., (5-year CMT + 6.93%), 8.00%(a)(k)
 
44
44,466
XPLR Infrastructure LP, 2.50%, 06/15/26(i)
 
179
177,210
 
 
2,029,905
Industrial Conglomerates — 0.1%
Amsted Industries, Inc., 6.38%, 03/15/33(b)
 
150
150,743
Avient Corp., 6.25%, 11/01/31(b)
 
37
37,258
Axon Enterprise, Inc., 6.25%, 03/15/33(b)
 
81
82,680
Enpro, Inc., 6.13%, 06/01/33(b)
 
49
49,562
NM Holdings Co. LLC, Series B, 9.50%, 07/01/05(c)(d)(g)
 
5,125
1
 
 
320,244
Insurance(b) — 1.6%
Alliant Holdings Intermediate LLC/Alliant Holdings Co-
Issuer
 
4.25%, 10/15/27
 
275
269,516
6.75%, 10/15/27
 
344
343,738
6.75%, 04/15/28
 
37
37,202
5.88%, 11/01/29
 
373
360,888
7.00%, 01/15/31
 
415
418,532
6.50%, 10/01/31
 
18
17,675
7.38%, 10/01/32
 
894
885,463
8

Schedule of Investments (unaudited)(continued)
March 31, 2026
BlackRock Debt Strategies Fund, Inc. (DSU)
(Percentages shown are based on Net Assets)
Security
 
Par
(000)
Value
Insurance (continued)
AmWINS Group, Inc.
 
6.38%, 02/15/29
USD
24
$ 24,139
4.88%, 06/30/29
 
88
84,301
Amynta Agency Borrower, Inc. and Amynta Warranty
Borrower, Inc., 7.50%, 07/15/33
 
198
187,771
APH Somerset Investor 2 LLC/APH2 Somerset Investor
2 LLC/APH3 Somerset Investor 2 LLC, 7.88%,
11/01/29
 
63
56,969
Ardonagh Finco Ltd., 7.75%, 02/15/31
 
600
607,030
Ardonagh Group Finance Ltd., 8.88%, 02/15/32
 
800
783,810
Asurion LLC/Asurion Co-Issuer, Inc.
 
8.00%, 12/31/32
 
394
408,754
8.38%, 02/01/34
 
309
299,996
Howden U.K. Refinance PLC/Howden U.K. Refinance
2 PLC/Howden U.S. Refinance LLC
 
7.25%, 02/15/31
 
400
403,368
8.13%, 02/15/32
 
245
229,553
HUB International Ltd.
 
7.25%, 06/15/30
 
989
1,013,136
7.38%, 01/31/32
 
1,466
1,495,266
Jones Deslauriers Insurance Management, Inc.
 
8.50%, 03/15/30
 
136
138,234
6.88%, 10/01/33
 
179
163,753
Panther Escrow Issuer LLC, 7.13%, 06/01/31
 
1,100
1,103,695
Ryan Specialty LLC, 5.88%, 08/01/32
 
265
261,917
USI, Inc., 7.50%, 01/15/32
 
232
235,053
 
 
9,829,759
Interactive Media & Services(b) — 1.2%
Beignet Investor LLC, 6.58%, 05/30/49
 
6,664
6,851,631
ION Platform Finance U.S., Inc./ION Platform Finance
SARL, 5.00%, 05/01/28
 
189
176,535
Snap, Inc.
 
6.88%, 03/01/33
 
250
236,068
6.88%, 03/15/34
 
254
238,904
 
 
7,503,138
Internet Software & Services(b) — 0.2%
Getty Images, Inc.
 
11.25%, 02/21/30
 
393
353,932
10.50%, 11/15/30
 
38
34,079
Match Group Holdings II LLC
 
4.13%, 08/01/30
 
137
126,962
3.63%, 10/01/31
 
65
57,790
6.13%, 09/15/33
 
141
137,026
Rakuten Group, Inc., 9.75%, 04/15/29
 
200
213,120
Uber Technologies, Inc., 4.50%, 08/15/29
 
330
327,204
 
 
1,250,113
IT Services(b) — 0.2%
Amentum Holdings, Inc., 7.25%, 08/01/32
 
21
21,731
CACI International, Inc., 6.38%, 06/15/33
 
188
191,370
CoreWeave, Inc., 9.25%, 06/01/30
 
113
109,797
Fair Isaac Corp., 6.00%, 05/15/33
 
329
322,822
Fortress Intermediate 3, Inc., 7.50%, 06/01/31
 
311
309,087
KBR, Inc., 4.75%, 09/30/28
 
75
73,337
McAfee Corp., 7.38%, 02/15/30
 
99
81,793
Science Applications International Corp., 5.88%,
11/01/33
 
207
202,006
 
 
1,311,943
Leisure Products(b) — 0.3%
Acushnet Co., 5.63%, 12/01/33
 
39
38,698
Security
 
Par
(000)
Value
Leisure Products (continued)
Carnival Corp.
 
5.88%, 06/15/31
USD
66
$ 66,811
5.75%, 08/01/32
 
45
44,986
6.13%, 02/15/33
 
384
387,850
Carnival PLC, 4.13%, 07/15/31
EUR
125
140,673
Lindblad Expeditions LLC, 7.00%, 09/15/30
USD
160
163,359
NCL Corp. Ltd.
 
5.88%, 01/15/31
 
14
13,602
6.75%, 02/01/32
 
13
12,901
6.25%, 09/15/33
 
441
427,919
Sabre Financial Borrower LLC, 11.13%, 06/15/29
 
261
267,087
Viking Cruises Ltd.
 
7.00%, 02/15/29
 
13
13,024
9.13%, 07/15/31
 
177
186,725
5.88%, 10/15/33
 
273
269,536
Viking Ocean Cruises Ship VII Ltd., 5.63%, 02/15/29
 
27
26,959
 
 
2,060,130
Machinery — 0.3%
ATS Corp., 4.13%, 12/15/28(b)
 
35
33,730
Chart Industries, Inc., 7.50%, 01/01/30(b)
 
182
189,081
Columbus McKinnon Corp., 7.13%, 02/01/33(b)
 
76
75,965
Esab Corp.(b)
 
6.25%, 04/15/29
 
66
66,983
5.63%, 04/01/31
 
194
195,360
GrafTech Global Enterprises, Inc., 9.88%, 12/23/29(b)
 
35
22,355
Lsf12 Helix Parent LLC, 7.13%, 02/01/33(b)
 
143
137,624
Manitowoc Co., Inc., 9.25%, 10/01/31(b)
 
32
33,417
Terex Corp., 6.25%, 10/15/32(b)
 
133
133,867
TK Elevator Midco GmbH, 4.38%, 07/15/27(h)
EUR
38
43,662
TK Elevator U.S. Newco, Inc., 5.25%, 07/15/27(b)
USD
200
199,477
Vertiv Group Corp., 4.13%, 11/15/28(b)
 
781
769,111
 
 
1,900,632
Media — 1.0%
Adelphia Communications Corp., 10.50%, 12/31/49(c)(g)
 
400
Block Communications, Inc., 10.25%, 03/01/31(b)
 
30
27,448
Cable One, Inc., 1.13%, 03/15/28(i)
 
111
83,472
CCO Holdings LLC/CCO Holdings Capital Corp.
 
5.38%, 06/01/29(b)
 
376
370,831
6.38%, 09/01/29(b)
 
159
159,488
4.75%, 03/01/30(b)
 
290
275,174
4.50%, 08/15/30(b)
 
22
20,559
4.25%, 02/01/31(b)
 
265
241,535
4.75%, 02/01/32(b)
 
170
153,708
4.50%, 05/01/32
 
9
8,039
7.00%, 02/01/33(b)
 
119
119,328
4.50%, 06/01/33(b)
 
158
137,559
4.25%, 01/15/34(b)
 
278
237,827
7.38%, 02/01/36(b)
 
359
357,509
CSC Holdings LLC(b)
 
5.50%, 04/15/27
 
200
173,479
5.38%, 02/01/28
 
200
147,910
11.25%, 05/15/28
 
400
326,858
Directv Financing LLC, 8.88%, 02/01/30(b)
 
154
153,657
Directv Financing LLC/Directv Financing Co-Obligor,
Inc.(b)
 
5.88%, 08/15/27
 
95
94,900
10.00%, 02/15/31
 
300
306,249
Discovery Communications LLC, 3.95%, 03/20/28
 
89
87,193
DISH DBS Corp.(b)
 
5.25%, 12/01/26
 
254
251,822
5.75%, 12/01/28
 
215
207,946
Schedule of Investments
9

Schedule of Investments (unaudited)(continued)
March 31, 2026
BlackRock Debt Strategies Fund, Inc. (DSU)
(Percentages shown are based on Net Assets)
Security
 
Par
(000)
Value
Media (continued)
DISH Network Corp., 11.75%, 11/15/27(b)
USD
593
$ 610,935
Gray Media, Inc.(b)
 
10.50%, 07/15/29
 
50
53,133
9.63%, 07/15/32
 
190
189,988
7.25%, 08/15/33
 
254
255,948
LCPR Senior Secured Financing DAC, 6.75%,
10/15/27(b)
 
180
120,093
Midcontinent Communications, 8.00%, 08/15/32(b)
 
77
71,714
Sinclair Television Group, Inc., 8.13%, 02/15/33(b)
 
169
171,800
Sirius XM Radio LLC(b)
 
5.00%, 08/01/27
 
20
19,972
4.00%, 07/15/28
 
53
51,159
Univision Communications, Inc.(b)
 
8.00%, 08/15/28
 
430
436,447
8.50%, 07/31/31
 
306
307,493
9.38%, 08/01/32
 
50
51,531
Versant Media Group, Inc., 7.25%, 01/30/31(b)
 
43
44,006
 
 
6,326,710
Metals & Mining — 0.8%
Advanced Drainage Systems, Inc., 6.38%, 06/15/30(b)
 
184
185,599
Arsenal AIC Parent LLC(b)
 
8.00%, 10/01/30
 
46
47,894
11.50%, 10/01/31
 
561
606,162
Big River Steel LLC/BRS Finance Corp., 6.63%,
01/31/29(b)
 
296
295,315
Carpenter Technology Corp., 5.63%, 03/01/34(b)
 
104
103,042
Cleveland-Cliffs, Inc., 6.88%, 11/01/29(b)
 
165
164,985
Commercial Metals Co.(b)
 
5.75%, 11/15/33
 
120
118,738
6.00%, 12/15/35
 
123
121,259
Constellium SE(b)
 
3.75%, 04/15/29
 
500
476,882
6.38%, 08/15/32
 
250
252,710
ERO Copper Corp., 6.50%, 02/15/30(b)
 
252
249,452
First Quantum Minerals Ltd., 6.38%, 02/15/36(b)
 
200
191,361
Kaiser Aluminum Corp.(b)
 
4.50%, 06/01/31
 
468
442,137
5.88%, 03/01/34
 
346
339,726
New Gold, Inc., 6.88%, 04/01/32(b)
 
235
242,886
Novelis Corp.(b)
 
4.75%, 01/30/30
 
195
183,787
6.88%, 01/30/30
 
123
124,067
3.88%, 08/15/31
 
81
72,143
6.38%, 08/15/33
 
362
355,083
Novelis Sheet Ingot GmbH, 3.38%, 04/15/29(h)
EUR
100
109,677
Vallourec SACA, 7.50%, 04/15/32(b)
USD
200
209,603
 
 
4,892,508
Mortgage Real Estate Investment Trusts (REITs)(b) — 0.1%
Blackstone Mortgage Trust, Inc., 3.75%, 01/15/27
 
124
121,875
Starwood Property Trust, Inc.
 
7.25%, 04/01/29
 
43
44,274
6.00%, 04/15/30
 
21
20,959
6.50%, 07/01/30
 
10
10,213
6.50%, 10/15/30
 
182
184,587
 
 
381,908
Multi-Utilities — 0.0%
AmeriGas Partners LP/AmeriGas Finance Corp., 9.50%,
06/01/30(b)
 
38
40,258
Security
 
Par
(000)
Value
Oil, Gas & Consumable Fuels — 1.6%
Aethon United BR LP/Aethon United Finance Corp.,
7.50%, 10/01/29(b)
USD
93
$ 96,996
Antero Midstream Partners LP/Antero Midstream
Finance Corp., 5.38%, 06/15/29(b)
 
66
65,788
Ascent Resources Utica Holdings LLC/ARU Finance
Corp.(b)
 
9.00%, 11/01/27
 
38
44,365
5.88%, 06/30/29
 
89
88,918
6.63%, 07/15/33
 
54
54,927
Blue Racer Midstream LLC/Blue Racer Finance Corp.(b)
 
7.00%, 07/15/29
 
119
122,935
7.25%, 07/15/32
 
45
46,745
Buckeye Partners LP
 
6.88%, 07/01/29(b)
 
4
4,117
6.75%, 02/01/30(b)
 
23
23,736
5.85%, 11/15/43
 
16
14,482
5.60%, 10/15/44
 
1
877
California Resources Corp., 7.00%, 01/15/34(b)
 
47
47,384
Caturus Energy LLC, 8.50%, 02/15/30(b)
 
285
295,720
Chord Energy Corp., 6.75%, 03/15/33(b)
 
30
30,973
CITGO Petroleum Corp., 8.38%, 01/15/29(b)
 
130
134,249
CNX Midstream Partners LP, 4.75%, 04/15/30(b)
 
32
30,424
CNX Resources Corp.(b)
 
7.25%, 03/01/32
 
29
29,883
5.88%, 03/01/34
 
109
106,153
Comstock Resources, Inc.(b)
 
6.75%, 03/01/29
 
378
373,167
5.88%, 01/15/30
 
2
1,935
CQP Holdco LP/BIP-V Chinook Holdco LLC, 5.50%,
06/15/31(b)
 
250
243,811
Crescent Energy Finance LLC(b)
 
7.75%, 07/31/29
 
27
27,203
9.75%, 10/15/30
 
28
29,960
7.63%, 04/01/32
 
115
116,705
7.38%, 01/15/33
 
82
81,979
8.38%, 01/15/34
 
43
44,952
CVR Energy, Inc.(b)
 
7.50%, 02/15/31
 
47
47,351
7.88%, 02/15/34
 
30
30,105
DBR Land Holdings LLC, 6.25%, 12/01/30(b)
 
64
64,799
Delek Logistics Partners LP/Delek Logistics Finance
Corp., 7.38%, 06/30/33(b)
 
92
92,761
Diamond Foreign Asset Co./Diamond Finance LLC,
8.50%, 10/01/30(b)
 
32
33,806
EG Global Finance PLC, 12.00%, 11/30/28(b)
 
415
444,030
Enbridge, Inc.(a)
 
(5-year CMT + 2.97%), 7.20%, 06/27/54
 
40
42,071
(5-year CMT + 3.12%), 7.38%, 03/15/55
 
54
56,729
Energy Transfer LP(a)
 
(5-year CMT + 2.83%), 7.13%, 10/01/54
 
75
76,175
(5-year CMT + 4.02%), 8.00%, 05/15/54
 
127
133,019
Series H, (5-year CMT + 5.69%), 6.50%(k)
 
129
128,741
Genesis Energy LP/Genesis Energy Finance Corp.
 
8.00%, 05/15/33
 
18
18,599
6.75%, 03/15/34
 
199
198,060
Global Partners LP/GLP Finance Corp., 7.13%,
07/01/33(b)
 
39
39,318
Gulfport Energy Operating Corp., 6.75%, 09/01/29(b)
 
45
46,022
Harvest Midstream I LP, 7.50%, 05/15/32(b)
 
25
25,482
Hess Midstream Operations LP(b)
 
6.50%, 06/01/29
 
48
49,033
4.25%, 02/15/30
 
34
32,672
10

Schedule of Investments (unaudited)(continued)
March 31, 2026
BlackRock Debt Strategies Fund, Inc. (DSU)
(Percentages shown are based on Net Assets)
Security
 
Par
(000)
Value
Oil, Gas & Consumable Fuels (continued)
Hilcorp Energy I LP/Hilcorp Finance Co.(b)
 
6.25%, 11/01/28
USD
3
$ 3,006
5.75%, 02/01/29
 
54
53,245
6.00%, 04/15/30
 
5
4,867
6.25%, 04/15/32
 
5
4,839
8.38%, 11/01/33
 
135
140,850
6.88%, 05/15/34
 
34
33,218
7.25%, 02/15/35
 
19
18,941
Howard Midstream Energy Partners LLC(b)
 
7.38%, 07/15/32
 
27
27,919
6.63%, 01/15/34
 
168
168,639
Infinity Natural Resources LLC, 7.63%, 04/01/31(b)
 
76
76,401
ITT Holdings LLC, 6.50%, 08/01/29(b)
 
220
213,914
Kinetik Holdings LP, 5.88%, 06/15/30(b)
 
6
6,022
Magnolia Oil & Gas Operating LLC/Magnolia Oil & Gas
Finance Corp., 6.88%, 12/01/32(b)
 
82
84,390
Matador Resources Co.(b)
 
6.50%, 04/15/32
 
146
147,590
6.00%, 04/15/34
 
95
94,399
Nabors Industries, Inc., 7.63%, 11/15/32(b)
 
62
63,466
NGL Energy Operating LLC/NGL Energy Finance
Corp.(b)
 
8.13%, 02/15/29
 
70
72,110
8.38%, 02/15/32
 
163
167,979
Noble Finance II LLC, 8.00%, 04/15/30(b)
 
16
16,473
Northern Oil & Gas, Inc., 7.88%, 10/15/33(b)
 
107
110,708
Northriver Midstream Finance LP, 6.75%, 07/15/32(b)
 
42
42,124
PBF Holding Co. LLC/PBF Finance Corp., 7.88%,
09/15/30(b)
 
34
34,915
Permian Resources Operating LLC(b)
 
8.00%, 04/15/27
 
70
70,060
7.00%, 01/15/32
 
57
59,023
6.25%, 02/01/33
 
301
306,609
Prairie Acquiror LP, 9.00%, 08/01/29(b)
 
50
51,649
Rockies Express Pipeline LLC, 4.95%, 07/15/29(b)
 
14
13,651
SM Energy Co.(b)
 
8.75%, 07/01/31
 
48
50,174
6.63%, 04/15/34
 
218
217,384
Sunoco LP(b)
 
5.63%, 03/15/31
 
40
39,817
6.63%, 08/15/32
 
45
45,705
6.25%, 07/01/33
 
48
48,209
5.88%, 03/15/34
 
83
82,083
Tallgrass Energy Partners LP/Tallgrass Energy Finance
Corp.(b)
 
5.50%, 01/15/28
 
35
34,704
7.38%, 02/15/29
 
149
153,282
6.00%, 09/01/31
 
32
31,578
TGNR Intermediate Holdings LLC, 5.50%, 10/15/29(b)
 
135
131,997
TransMontaigne Partners LLC, 8.50%, 06/15/30(b)
 
15
15,164
Transocean International Ltd.(b)
 
8.25%, 05/15/29
 
15
15,499
8.75%, 02/15/30
 
33
34,222
8.50%, 05/15/31
 
91
95,441
7.88%, 10/15/32
 
57
60,905
Valaris Ltd., 8.38%, 04/30/30(b)
 
59
61,135
Venture Global LNG, Inc.(b)
 
9.50%, 02/01/29
 
323
349,258
8.38%, 06/01/31
 
333
346,312
9.88%, 02/01/32
 
485
520,884
Venture Global Plaquemines LNG LLC(b)
 
6.13%, 12/15/30
 
228
234,481
Security
 
Par
(000)
Value
Oil, Gas & Consumable Fuels (continued)
Venture Global Plaquemines LNG LLC(b)(continued)
 
7.50%, 05/01/33
USD
62
$ 68,151
6.50%, 01/15/34
 
271
282,502
7.75%, 05/01/35
 
141
158,030
6.75%, 01/15/36
 
470
497,802
Vital Energy, Inc., 7.88%, 04/15/32(b)
 
50
51,083
Wildfire Intermediate Holdings LLC, 7.50%, 10/15/29(b)
 
178
180,362
 
 
9,610,328
Passenger Airlines — 0.1%
American Airlines, Inc./AAdvantage Loyalty IP Ltd.,
5.75%, 04/20/29(b)
 
11
11,437
JetBlue Airways Corp./JetBlue Loyalty LP, 9.88%,
09/20/31(b)
 
93
87,890
OneSky Flight LLC, 8.88%, 12/15/29(b)
 
59
60,901
United Airlines Holdings, Inc., 5.38%, 03/01/31
 
112
109,684
 
 
269,912
Personal Care Products — 0.1%
Opal Bidco SAS, 6.50%, 03/31/32(b)
 
200
200,193
Perrigo Finance Unlimited Co., 6.13%, 09/30/32
 
190
173,362
 
 
373,555
Pharmaceuticals — 0.6%
1261229 B.C. Ltd., 10.00%, 04/15/32(b)
 
3,165
3,240,466
Amneal Pharmaceuticals LLC, 6.88%, 08/01/32(b)
 
56
57,649
Bausch Health Cos., Inc.(b)
 
4.88%, 06/01/28
 
48
43,954
11.00%, 09/30/28
 
277
282,551
Teva Pharmaceutical Finance Netherlands III BV, 3.15%,
10/01/26
 
130
128,743
 
 
3,753,363
Real Estate Management & Development — 0.1%
Anywhere Real Estate Group LLC/Anywhere Co-Issuer
Corp., Series AI, 7.00%, 04/15/30
 
80
80,111
Anywhere Real Estate Group LLC/Realogy Co-Issuer
Corp., 9.75%, 04/15/30(b)
 
42
44,586
CoreLogic, Inc., 4.50%, 05/01/28(b)
 
513
481,594
Cushman & Wakefield U.S. Borrower LLC, 8.88%,
09/01/31(b)
 
65
68,853
Five Point Operating Co. LP, 8.00%, 10/01/30(b)
 
27
26,936
Howard Hughes Corp.(b)
 
4.38%, 02/01/31
 
35
32,132
5.88%, 03/01/32
 
53
51,001
6.13%, 03/01/34
 
53
50,897
 
 
836,110
Retail REITs — 0.0%
Brookfield Property REIT, Inc./BPR Cumulus LLC/BPR
Nimbus LLC/GGSI Sellco LLC, 4.50%, 04/01/27(b)
 
97
95,145
Semiconductors & Semiconductor Equipment — 0.0%
Amkor Technology, Inc., 5.88%, 10/01/33(b)
 
25
24,898
Microchip Technology, Inc., 0.00%, 02/15/30(b)(i)(j)
 
55
53,653
ON Semiconductor Corp., 0.50%, 03/01/29(i)
 
61
59,627
 
 
138,178
Software — 0.8%
AthenaHealth Group, Inc., 6.50%, 02/15/30(b)
 
823
772,487
Capstone Borrower, Inc., 8.00%, 06/15/30(b)
 
112
107,014
Central Parent LLC/CDK Global II LLC/CDK Financing
Co., Inc., 8.00%, 06/15/29(b)
 
197
146,407
Central Parent, Inc./CDK Global, Inc., 7.25%,
06/15/29(b)
 
51
36,705
Schedule of Investments
11

Schedule of Investments (unaudited)(continued)
March 31, 2026
BlackRock Debt Strategies Fund, Inc. (DSU)
(Percentages shown are based on Net Assets)
Security
 
Par
(000)
Value
Software (continued)
Cloud Software Group, Inc.(b)
 
6.50%, 03/31/29
USD
559
$ 545,344
9.00%, 09/30/29
 
1,382
1,333,179
Ellucian Holdings, Inc., 6.50%, 12/01/29(b)
 
183
178,748
OAK-Eagle Acquireco, Inc.(b)(l)
 
07/01/33
 
415
429,979
07/01/34
 
408
427,132
Oracle Corp., 5.70%, 02/04/36
 
240
230,757
Playtika Holding Corp., 4.25%, 03/15/29(b)
 
21
16,386
SS&C Technologies, Inc., 6.50%, 06/01/32(b)
 
254
254,009
UKG, Inc., 6.88%, 02/01/31(b)
 
242
236,510
 
 
4,714,657
Specialty Retail(b) — 0.1%
Advance Auto Parts, Inc., 7.00%, 08/01/30
 
53
53,692
Ferrellgas LP/Ferrellgas Finance Corp., 9.25%, 01/15/31
 
63
65,642
Michaels Cos., Inc., 8.50%, 03/15/33
 
177
172,308
Staples, Inc., 10.75%, 09/01/29
 
45
41,617
Suburban Propane Partners LP/Suburban Energy
Finance Corp., 5.00%, 06/01/31
 
29
27,285
 
 
360,544
Technology Hardware, Storage & Peripherals(b) — 0.1%
Seagate Data Storage Technology Pte. Ltd.
 
8.25%, 12/15/29
 
54
56,710
5.88%, 07/15/30
 
172
174,828
8.50%, 07/15/31
 
76
79,682
5.75%, 12/01/34
 
29
28,891
 
 
340,111
Textiles, Apparel & Luxury Goods(b) — 0.1%
Beach Acquisition Bidco LLC
 
5.25%, 07/15/32
EUR
200
221,713
(10.00% Cash or 10.75% PIK), 10.00%, 07/15/33(f)
USD
252
268,296
Crocs, Inc.
 
4.25%, 03/15/29
 
57
54,710
4.13%, 08/15/31
 
13
11,698
 
 
556,417
Transportation Infrastructure — 0.0%
RXO, Inc., 6.38%, 05/15/31(b)
 
44
42,218
Wireless Telecommunication Services — 0.3%
Altice France SA(b)
 
6.88%, 10/15/30
 
20
19,551
6.50%, 10/15/31
 
29
27,689
6.50%, 04/15/32
 
492
466,204
6.88%, 07/15/32
 
231
218,683
Digicel International Finance Ltd./Difl U.S. LLC, 8.63%,
08/01/32(b)
 
435
441,437
Iliad Holding SAS(b)
 
7.00%, 10/15/28
 
200
201,291
8.50%, 04/15/31
 
250
261,578
T-Mobile USA, Inc.
 
3.38%, 04/15/29
 
67
64,931
3.50%, 04/15/31
 
26
24,590
Security
 
Par
(000)
Value
Wireless Telecommunication Services (continued)
Vmed O2 U.K. Financing I PLC(b)
 
4.25%, 01/31/31
USD
200
$ 171,768
4.75%, 07/15/31
 
200
172,073
 
 
2,069,795
Total Corporate Bonds — 23.2%
(Cost: $153,002,974)
143,034,789
Fixed Rate Loan Interests
Distributors — 0.0%
TMK Hawk Parent Corp., 2024 PIK Term Loan, 11.00%,
12/15/31(c)(f)
 
68
IT Services — 0.2%
Clover Holdings 2 LLC, Fixed Term Loan B, 7.75%,
12/09/31
 
1,304
1,227,165
Software — 0.2%
Cotiviti, Inc., 2024 Fixed Term Loan B, 7.63%, 05/01/31
 
1,037
964,610
Total Fixed Rate Loan Interests — 0.4%
(Cost: $2,409,360)
2,191,775
Floating Rate Loan Interests(a)
Advertising Agencies — 0.2%
Outfront Media Capital LLC, 2025 Term Loan B, (1-mo.
CME Term SOFR at 0.00% Floor + 2.00%), 5.68%,
09/24/32
 
738
738,465
Summer BC Holdco B SARL, 2024 USD Term Loan B,
(3-mo. CME Term SOFR at 0.00% Floor + 5.26%),
8.96%, 02/15/29
 
246
209,271
 
 
947,736
Aerospace & Defense — 3.0%
Arcline FM Holdings LLC, 2025 1st Lien Term Loan, (3-
mo. CME Term SOFR at 0.75% Floor + 2.75%),
6.45%, 06/23/30
 
850
850,241
Bleriot U.S. Bidco, Inc., 2023 Term Loan B, (3-mo. CME
Term SOFR at 0.00% Floor + 2.50%), 6.20%,
10/31/30
 
1,206
1,206,389
Cobham Ultra SeniorCo SARL, USD Term Loan B, (6-
mo. CME Term SOFR + 4.18%), 7.79%, 08/03/29
 
828
829,131
Cubic Corp.
 
2025 Second Out Term Loan B, (3-mo. CME Term
SOFR at 0.75% Floor + 4.25%), 8.18%, 05/25/29
 
3,002
596,286
2025 Second Out Term Loan C, (3-mo. CME Term
SOFR at 0.75% Floor + 1.26%), 4.93%, 05/25/29
 
436
86,542
Dynasty Acquisition Co., Inc.
 
2024 1st Lien Term Loan B1, (1-mo. CME Term SOFR
at 0.00% Floor + 2.00%), 5.67%, 10/31/31
 
2,291
2,289,632
2024 1st Lien Term Loan B2, (1-mo. CME Term SOFR
at 0.00% Floor + 2.00%), 5.67%, 10/31/31
 
870
869,868
Kaman Corp.
 
2025 Delayed Draw Term Loan, 0.00%, 02/26/32
 
11
11,124
2025 Term Loan B, (1-mo. CME Term SOFR at 0.50%
Floor + 2.50%), 6.17%, 02/26/32
 
601
600,690
Peraton Corp., Term Loan B, (3-mo. CME Term SOFR at
0.75% Floor + 3.85%), 7.52%, 02/01/28
 
1,619
1,379,287
12

Schedule of Investments (unaudited)(continued)
March 31, 2026
BlackRock Debt Strategies Fund, Inc. (DSU)
(Percentages shown are based on Net Assets)
Security
 
Par
(000)
Value
Aerospace & Defense (continued)
Propulsion BC Finco SARL, 2025 Repriced Term Loan B,
(3-mo. CME Term SOFR at 0.50% Floor + 2.50%),
6.20%, 12/01/32
USD
646
$ 645,444
Setanta Aircraft Leasing DAC, 2024 Term Loan B, (3-mo.
CME Term SOFR at 0.00% Floor + 1.75%), 5.45%,
11/05/28
 
411
412,599
TransDigm, Inc.
 
2023 Term Loan J, (1-mo. CME Term SOFR at 0.00%
Floor + 2.50%), 6.17%, 02/28/31
 
4,081
4,080,990
2024 Term Loan L, (1-mo. CME Term SOFR at 0.00%
Floor + 2.50%), 6.17%, 01/19/32
 
830
830,089
2025 Term Loan K, (1-mo. CME Term SOFR at 0.00%
Floor + 2.25%), 5.92%, 03/22/30
 
97
97,228
2025 Term Loan M, (1-mo. CME Term SOFR at 0.00%
Floor + 2.50%), 6.17%, 08/19/32
 
2,990
2,989,258
2026 Term Loan N, (1-mo. CME Term SOFR at 0.00%
Floor + 2.50%), 6.17%, 02/13/33
 
559
559,106
 
 
18,333,904
Automobile Components — 1.6%
Allison Transmission, Inc., 2025 Incremental Term Loan
B, (1-mo. CME Term SOFR at 0.00% Floor + 1.75%),
5.42%, 01/02/33
 
1,029
1,031,573
Clarios Global LP
 
2024 USD Term Loan B, (1-mo. CME Term SOFR +
2.50%), 6.17%, 05/06/30
 
3,734
3,719,257
2025 USD Term Loan B, (1-mo. CME Term SOFR at
0.00% Floor + 2.75%), 6.42%, 01/28/32
 
1,453
1,447,616
Garrett LX I SARL, 2025 USD Term Loan B, (3-mo. CME
Term SOFR at 0.50% Floor + 2.00%), 5.67%,
01/30/32
 
93
93,451
Gates Corp.
 
2022 Term Loan B4, (1-mo. CME Term SOFR +
1.75%), 5.42%, 11/16/29
 
303
302,554
2024 Term Loan B5, (1-mo. CME Term SOFR +
1.75%), 5.42%, 06/04/31
 
1,747
1,743,384
RealTruck Group, Inc.
 
2021 Term Loan B, (3-mo. CME Term SOFR +
4.01%), 7.68%, 01/31/28
 
192
129,055
2023 Incremental Term Loan, (3-mo. CME Term
SOFR + 5.26%), 8.93%, 01/31/28
 
494
336,919
Tenneco, Inc., 2022 Term Loan B, (3-mo. CME Term
SOFR + 5.10%), 8.76%, 11/17/28
 
1,361
1,324,566
 
 
10,128,375
Automobiles — 0.3%
Dealer Tire Financial LLC, 2024 Term Loan B4, (1-mo.
CME Term SOFR at 0.00% Floor + 3.00%), 6.67%,
07/02/31
 
1,722
1,713,612
Beverages — 0.4%
Naked Juice LLC
 
2025 FLFO Term Loan, (3-mo. CME Term SOFR at
1.00% Floor + 5.50%), 9.20%, 01/24/29
 
1,510
1,498,533
2025 FLSO Term Loan, (3-mo. CME Term SOFR at
0.50% Floor + 3.35%), 7.05%, 01/24/29
 
501
264,326
Security
 
Par
(000)
Value
Beverages (continued)
Naked Juice LLC(continued)
 
2025 FLTO Term Loan, (3-mo. CME Term SOFR at
0.50% Floor + 6.00%), 9.80%, 01/24/30
USD
577
$ 119,142
Sazerac Co., Inc., Repriced Term Loan B, (1-mo. CME
Term SOFR at 0.00% Floor + 2.00%), 5.67%,
07/09/32
 
489
488,467
 
 
2,370,468
Biotechnology — 0.6%
BioMarin Pharmaceutical, Inc., Term Loan B, 01/28/33(m)
 
838
835,385
Parexel International Corp., 2025 Repriced Term Loan B,
(1-mo. CME Term SOFR at 0.50% Floor + 2.75%),
6.42%, 12/12/31
 
3,141
3,127,484
 
 
3,962,869
Broadline Retail — 0.5%
Boots Group Finco LP, USD Term Loan, (3-mo. CME
Term SOFR at 0.00% Floor + 3.25%), 6.92%,
08/30/32
 
1,154
1,156,993
StubHub Holdco Sub LLC, 2024 Extended Term Loan B,
(1-mo. CME Term SOFR + 4.75%), 8.42%, 03/15/30
 
1,933
1,898,060
 
 
3,055,053
Building Materials — 0.2%
CP Iris HoldCo I, Inc., 2025 Term Loan, (1-mo. CME
Term SOFR at 0.00% Floor + 4.00%), 7.67%,
10/27/32
 
1,520
1,505,427
Building Products — 3.5%
AZZ, Inc., Term Loan B, (1-mo. CME Term SOFR +
1.75%), 5.42%, 05/13/29
 
86
86,434
Chariot Buyer LLC, 2025 Term Loan B, (1-mo. CME
Term SOFR at 0.00% Floor + 2.75%), 6.42%,
09/08/32
 
2,932
2,901,566
CP Atlas Buyer, Inc., 2025 Term Loan, (1-mo. CME Term
SOFR at 0.00% Floor + 5.25%), 8.92%, 07/08/30
 
1,169
1,071,702
EMRLD Borrower LP
 
2024 Term Loan B, (3-mo. CME Term SOFR at 0.00%
Floor + 2.25%), 5.95%, 08/04/31
 
1,784
1,779,226
Term Loan B, (3-mo. CME Term SOFR at 0.00% Floor
+ 2.25%), 5.92%, 05/31/30
 
2,800
2,794,545
Gibraltar Industries, Inc., 2026 Term Loan B, (1-mo. CME
Term SOFR at 0.00% Floor + 2.25%), 5.92%,
02/02/33(c)
 
637
632,942
Gulfside Supply, Inc., Term Loan B, (3-mo. CME Term
SOFR at 0.00% Floor + 3.00%), 6.70%, 06/17/31
 
885
806,854
New AMI I LLC, 2022 Term Loan B, (1-mo. CME Term
SOFR at 0.50% Floor + 6.00%), 9.67%, 03/08/29
 
428
351,290
Quikrete Holdings, Inc.
 
2024 Term Loan B2, (1-mo. CME Term SOFR +
2.25%), 5.92%, 03/19/29
 
1,004
1,002,923
2025 Term Loan B, (1-mo. CME Term SOFR at 0.00%
Floor + 2.25%), 5.92%, 02/10/32
 
2,206
2,200,206
QXO Building Products, Inc., 2025 Term Loan B, (1-mo.
CME Term SOFR at 0.00% Floor + 2.00%), 5.67%,
04/30/32
 
970
966,734
Standard Industries, Inc., 2021 Term Loan B, (1-mo.
CME Term SOFR + 1.75%), 5.42%, 09/22/28
 
444
442,901
White Cap Supply Holdings LLC, 2024 Term Loan B,
(1-mo. CME Term SOFR at 0.00% Floor + 3.25%),
6.92%, 10/19/29
 
3,652
3,504,895
Schedule of Investments
13

Schedule of Investments (unaudited)(continued)
March 31, 2026
BlackRock Debt Strategies Fund, Inc. (DSU)
(Percentages shown are based on Net Assets)
Security
 
Par
(000)
Value
Building Products (continued)
Wilsonart LLC, 2024 Term Loan B, (3-mo. CME Term
SOFR at 0.00% Floor + 4.25%), 7.95%, 08/05/31
USD
3,117
$ 2,703,663
Zurn LLC, 2021 Term Loan B, (1-mo. CME Term SOFR +
2.11%), 5.78%, 10/04/28
 
98
98,189
 
 
21,344,070
Capital Markets — 4.0%
Allspring Buyer LLC, 2024 Term Loan B, (3-mo. CME
Term SOFR at 0.00% Floor + 3.00%), 6.75%,
11/01/30
 
605
604,952
Ardonagh Group Finco Pty. Ltd., 2024 USD Term Loan
B, (6-mo. CME Term SOFR at 0.00% Floor + 2.75%),
6.37%, 02/15/31
 
2,445
2,385,404
Aretec Group, Inc., 2025 Repriced Term Loan, (1-mo.
CME Term SOFR at 0.00% Floor + 3.00%), 6.67%,
08/09/30
 
849
836,967
Ascensus Holdings, Inc., 2024 Term Loan B, (1-mo. CME
Term SOFR at 0.00% Floor + 3.00%), 6.67%,
11/25/32
 
1,275
1,253,083
Axalta Coating Systems U.S. Holdings, Inc., 2024 Term
Loan B7, (3-mo. CME Term SOFR at 0.50% Floor +
1.75%), 5.45%, 12/20/29
 
895
895,257
BCPE Pequod Buyer, Inc., USD Term Loan B, (3-mo.
CME Term SOFR at 0.00% Floor + 2.75%), 6.42%,
11/25/31
 
1,433
1,388,575
Chicago U.S. Midco III LP, Term Loan, (1-mo. CME Term
SOFR at 0.00% Floor + 2.50%), 6.17%, 11/01/32
 
1,729
1,709,072
Citadel Securities LP, 2024 First Lien Term Loan, (3-mo.
CME Term SOFR at 0.00% Floor + 2.00%), 5.70%,
10/31/31
 
1,982
1,982,646
Edelman Financial Engines Center LLC, 2024 Term
Loan, (1-mo. CME Term SOFR at 0.00% Floor +
3.00%), 6.67%, 04/07/28
 
1,238
1,236,162
Focus Financial Partners LLC, 2025 Incremental Term
Loan B, (1-mo. CME Term SOFR at 0.00% Floor +
2.50%), 6.17%, 09/15/31
 
2,950
2,850,873
GTCR Everest Borrower, LLC, 2026 Term Loan B, (3-mo.
CME Term SOFR at 0.00% Floor + 2.50%), 6.20%,
09/05/31
 
467
462,768
Hudson River Trading LLC, 2026 Repriced Term Loan B,
(1-mo. CME Term SOFR at 0.00% Floor + 2.50%),
6.18%, 03/18/30
 
2,395
2,383,126
Jane Street Group LLC, 2024 Term Loan B1, (3-mo.
CME Term SOFR at 0.00% Floor + 2.00%), 5.67%,
12/15/31
 
4,533
4,445,178
Jupiter Borrower, Inc., Term Loan B, 03/25/33(c)(m)
 
611
609,473
Osaic Holdings, Inc., 2026 Term Loan B, (3-mo. CME
Term SOFR at 0.00% Floor + 2.50%), 6.20%,
07/30/32
 
1,837
1,800,958
 
 
24,844,494
Chemicals — 3.3%
Chemours Co., 2025 USD Term Loan B, (1-mo. CME
Term SOFR at 0.00% Floor + 3.50%), 7.17%,
10/15/32
 
2,334
2,313,348
Derby Buyer LLC, 2024 Repriced Term Loan B, (1-mo.
CME Term SOFR at 0.50% Floor + 3.00%), 6.68%,
11/01/30
 
1,747
1,742,791
Discovery Purchaser Corp., Term Loan, (3-mo. CME
Term SOFR at 0.50% Floor + 3.75%), 7.42%,
10/04/29
 
1,170
1,149,492
Security
 
Par
(000)
Value
Chemicals (continued)
Ecovyst Catalyst Technologies LLC, 2024 Term Loan B,
(3-mo. CME Term SOFR at 0.00% Floor + 2.00%),
5.67%, 06/12/31
USD
655
$ 654,154
Element Solutions, Inc., 2026 Term Loan B, (1-mo. CME
Term SOFR at 0.00% Floor + 1.75%), 5.42%,
12/18/30
 
1,825
1,824,588
Fortis 333, Inc., USD Term Loan B, (1-mo. CME Term
SOFR at 0.00% Floor + 3.50%), 7.17%, 03/29/32
 
870
843,785
HB Fuller Co., 2025 Term Loan B, (1-mo. CME Term
SOFR at 0.50% Floor + 1.86%), 5.53%, 02/15/30
 
258
258,261
INEOS U.S. Petrochem LLC, 2024 USD Term Loan B,
(1-mo. CME Term SOFR at 0.00% Floor + 4.25%),
7.92%, 10/07/31
 
262
184,094
Lonza Group AG, USD Term Loan B, (3-mo. CME Term
SOFR at 0.75% Floor + 4.03%), 7.72%, 07/03/28
 
1,209
1,052,780
Minerals Technologies, Inc., 2024 Term Loan B, (1-mo.
CME Term SOFR at 0.00% Floor + 2.00%), 5.67%,
11/26/31(c)
 
813
814,381
Olympus Water U.S. Holding Corp.
 
2024 USD Term Loan, (3-mo. CME Term SOFR at
0.50% Floor + 3.00%), 6.70%, 06/20/31
 
2,264
2,169,982
2025 USD Term Loan B, (3-mo. CME Term SOFR at
0.00% Floor + 3.25%), 6.95%, 11/03/32
 
1,547
1,487,419
Oxea Corp., 2017 USD Term Loan B2, (3-mo. CME Term
SOFR at 0.00% Floor + 4.85%), 8.50%, 04/08/31
 
1,437
984,029
Paint Intermediate III LLC, 2024 Term Loan B, (3-mo.
CME Term SOFR at 0.00% Floor + 3.00%), 6.67%,
10/09/31
 
502
499,383
Solstice Advanced Materials, Inc., Term Loan B, (3-mo.
CME Term SOFR at 0.00% Floor + 1.75%), 5.42%,
10/29/32
 
841
844,507
Sparta U.S. HoldCo LLC, 2024 Term Loan B, (1-mo.
CME Term SOFR at 0.75% Floor + 3.00%), 6.67%,
08/02/30
 
1,985
1,981,308
WR Grace Holdings LLC, 2025 Term Loan B, (3-mo.
CME Term SOFR at 0.50% Floor + 3.00%), 6.70%,
08/19/32
 
1,540
1,533,009
 
 
20,337,311
Commercial Services & Supplies — 3.3%
Action Environmental Group, Inc., 2023 Term Loan B,
(3-mo. CME Term SOFR + 3.00%), 6.69%, 10/24/30
 
799
794,708
Allied Universal Holdco LLC, 2025 USD Term Loan B,
(1-mo. CME Term SOFR at 0.00% Floor + 3.25%),
6.92%, 08/20/32
 
4,382
4,379,824
Anticimex International AB, 2025 USD Term Loan, (3-mo.
SOFR + 2.90%), 6.56%, 11/17/31
 
606
605,770
Aramark Services, Inc., 2025 Term Loan, (1-mo. CME
Term SOFR at 0.00% Floor + 1.75%), 5.42%,
06/22/30
 
931
931,169
Asplundh Tree Expert LLC, 2021 Term Loan B, (1-mo.
CME Term SOFR at 0.00% Floor + 1.85%), 5.52%,
09/07/27
 
1,809
1,809,566
Citrin Cooperman Advisors LLC, 2025 Term Loan B,
(3-mo. CME Term SOFR at 0.00% Floor + 3.00%),
6.70%, 04/01/32
 
1,415
1,356,593
Clean Harbors, Inc., 2025 Term Loan, (1-mo. CME Term
SOFR at 0.00% Floor + 1.50%), 5.17%, 10/08/32
 
547
549,910
Grant Thornton Advisors LLC, 2025 Term Loan B, (1-mo.
CME Term SOFR at 0.00% Floor + 2.75%), 6.42%,
06/02/31
 
1,464
1,360,581
14

Schedule of Investments (unaudited)(continued)
March 31, 2026
BlackRock Debt Strategies Fund, Inc. (DSU)
(Percentages shown are based on Net Assets)
Security
 
Par
(000)
Value
Commercial Services & Supplies (continued)
Innio Group Holding GmbH, 2026 USD Term Loan B,
(3-mo. CME Term SOFR at 0.00% Floor + 2.00%),
5.66%, 11/02/31
USD
1,345
$ 1,330,709
LABL, Inc., 2026 USD Interim New Money DIP Term
Loan, (3-mo. CME Term SOFR at 0.50% Floor +
6.75%), 10.38%, 12/02/26
 
118
117,708
Novelis Holdings, Inc., 2025 Term Loan B, (3-mo. CME
Term SOFR at 0.00% Floor + 1.75%), 5.45%,
03/11/32
 
2,199
2,197,867
Packers Holdings LLC, 2025 Takeback Term Loan, (1-
mo. CME Term SOFR at 1.00% Floor + 1.10%),
4.77%, 03/10/31
 
136
130,527
Prime Security Services Borrower LLC
 
2024 1st Lien Term Loan B, (1-mo. CME Term SOFR
at 0.00% Floor + 2.00%), 5.66%, 10/13/30
 
776
772,372
2025 Incremental Term Loan B, (1-mo. CME Term
SOFR at 0.00% Floor + 1.75%), 5.41%, 03/07/32
 
2,288
2,252,586
Reworld Holding Corp.
 
2025 1st Lien Term Loan C, (1-mo. CME Term SOFR
at 0.50% Floor + 2.25%), 5.93%, 01/15/31
 
165
164,847
2025 Term Loan B1, (1-mo. CME Term SOFR at
0.50% Floor + 2.25%), 5.93%, 01/15/31
 
1,017
1,014,444
Term Loan B, (1-mo. CME Term SOFR at 0.50% Floor
+ 2.25%), 5.92%, 11/30/28
 
775
773,766
 
 
20,542,947
Communications Equipment — 0.2%
Ciena Corp., 2025 Repriced Term Loan B, (1-mo. CME
Term SOFR at 0.00% Floor + 1.75%), 5.43%,
10/24/30
 
1,227
1,226,450
Radiate Holdco LLC
 
2025 Delayed Draw Term Loan, (1-mo. CME Term
SOFR at 1.00% Floor + 4.00%), 7.67%, 06/26/29
 
32
31,736
2025 Term Loan, (1-mo. CME Term SOFR at 1.00%
Floor + 4.00%), 7.67%, 06/26/29
 
32
31,737
 
 
1,289,923
Construction & Engineering — 0.9%
Azuria Water Solutions, Inc.
 
2026 Delayed Draw Term Loan, 01/27/33(m)
 
151
149,840
2026 Term Loan B, (3-mo. CME Term SOFR at 0.00%
Floor + 2.75%), 6.42%, 01/27/33
 
1,137
1,123,801
Brand Industrial Services, Inc., 2024 Term Loan B, (3-
mo. CME Term SOFR at 0.50% Floor + 4.50%),
8.16%, 08/01/30
 
2,239
1,916,166
Construction Partners, Inc., Term Loan B, (1-mo. CME
Term SOFR at 0.00% Floor + 2.50%), 6.17%,
11/03/31
 
536
534,882
Dycom Investments, Inc., 2026 Term Loan B, (1-mo.
CME Term SOFR at 0.00% Floor + 1.75%), 5.42%,
01/27/33
 
720
722,102
Legence Holdings LLC, 2025 Repriced Term Loan B,
(1-mo. CME Term SOFR at 0.75% Floor + 2.25%),
5.92%, 12/16/31
 
1,257
1,258,259
 
 
5,705,050
Consumer Discretionary — 0.1%
Element Materials Technology Group U.S. Holdings, Inc.,
2022 USD Term Loan, (3-mo. CME Term SOFR at
0.50% Floor + 3.50%), 7.20%, 07/06/29
 
665
666,642
Security
 
Par
(000)
Value
Consumer Staples Distribution & Retail — 0.7%
BCPE Empire Holdings, Inc., 2026 10th Amendment
Term Loan, (1-mo. CME Term SOFR + 3.50%),
7.17%, 12/29/32
USD
2,432
$ 2,390,972
EG America LLC, 2026 Term Loan B, (1-mo. CME Term
SOFR at 0.00% Floor + 3.25%), 6.92%, 02/10/31
 
1,332
1,331,001
U.S. Foods, Inc., 2024 1st Lien Term Loan B, (1-mo.
CME Term SOFR at 0.00% Floor + 1.75%), 5.42%,
10/03/31
 
616
620,477
 
 
4,342,450
Containers & Packaging — 2.7%
Charter NEX US, Inc., 2025 Repriced Term Loan B, (1-
mo. CME Term SOFR at 0.75% Floor + 2.50%),
6.17%, 11/29/30
 
3,400
3,375,871
Clydesdale Acquisition Holdings, Inc.
 
2025 Term Loan B, (1-mo. CME Term SOFR at 0.00%
Floor + 3.25%), 6.92%, 04/01/32
 
1,797
1,673,983
Term Loan B, (1-mo. CME Term SOFR + 3.18%),
6.84%, 04/13/29
 
190
180,823
Colossus Acquireco LLC, Term Loan B, (3-mo. SOFR +
1.75%), 5.38%, 07/30/32
 
2,550
2,539,728
Graham Packaging Co., Inc., 2026 Term Loan B, (1-mo.
CME Term SOFR at 0.00% Floor + 2.25%), 5.92%,
01/26/33
 
1,323
1,307,931
LABL, Inc., 2021 USD 1st Lien Term Loan, 0.00%,
10/30/28(g)
 
1,630
738,960
Mauser Packaging Solutions Holding Co., 2025 Term
Loan B, (3-mo. CME Term SOFR at 0.00% Floor +
3.50%), 7.16%, 04/15/30
 
1,225
1,181,684
Potters Industries LLC, 2025 Repriced Term Loan B,
(3-mo. CME Term SOFR at 0.00% Floor + 2.50%),
6.17%, 12/23/32
 
806
804,654
Pregis TopCo LLC, 2025 Refinancing Term Loan, (1-mo.
CME Term SOFR at 0.00% Floor + 4.00%), 7.67%,
02/01/29
 
1,464
1,461,038
Proampac PG Borrower LLC, 2026 USD Term Loan B,
(1-mo. CME Term SOFR at 0.00% Floor + 4.11%),
7.78%, 03/07/33
 
1,044
1,005,723
Reynolds Consumer Products LLC, 2025 Term Loan B,
(1-mo. CME Term SOFR at 0.00% Floor + 1.75%),
5.42%, 03/04/32
 
244
244,495
Ring Container Technologies Group LLC, 2025 Term
Loan B, (1-mo. CME Term SOFR at 0.50% Floor +
2.50%), 6.17%, 09/15/32
 
1,116
1,104,185
Trident TPI Holdings, Inc., 2024 Term Loan B7, (3-mo.
CME Term SOFR at 0.50% Floor + 3.75%), 7.45%,
09/15/28
 
861
813,793
 
 
16,432,868
Distributors — 0.9%
American Builders & Contractors Supply Co., Inc.,
2024 Term Loan B, (1-mo. CME Term SOFR at 0.00%
Floor + 1.75%), 5.42%, 01/31/31
 
1,426
1,424,707
Core & Main LP
 
2024 Term Loan D, (1-mo. CME Term SOFR at 0.00%
Floor + 2.00%), 5.68%, 07/27/28
 
2,964
2,961,527
2024 Term Loan E, (1-mo. CME Term SOFR at 0.00%
Floor + 2.00%), 5.68%, 02/09/31(c)
 
692
691,946
Herc Holdings, Inc., 2026 Term Loan B, (1-mo. CME
Term SOFR at 0.00% Floor + 1.75%), 5.43%,
06/02/32
 
276
276,424
 
 
5,354,604
Schedule of Investments
15

Schedule of Investments (unaudited)(continued)
March 31, 2026
BlackRock Debt Strategies Fund, Inc. (DSU)
(Percentages shown are based on Net Assets)
Security
 
Par
(000)
Value
Diversified Consumer Services — 0.6%
Bright Horizons Family Solutions LLC, 2025 Term Loan
B, (1-mo. CME Term SOFR at 0.50% Floor + 1.75%),
5.42%, 08/23/32
USD
1,139
$ 1,136,573
OMNIA Partners LLC, 2024 Term Loan B, (3-mo. CME
Term SOFR at 0.00% Floor + 2.75%), 6.43%,
12/31/32
 
526
525,121
PG Investment Co. 59 SARL, 2025 Repriced Term Loan
B, (3-mo. CME Term SOFR at 0.00% Floor + 2.25%),
5.95%, 03/26/31
 
543
542,047
Wand NewCo 3, Inc., 2025 Repriced Term Loan B, (1-
mo. CME Term SOFR at 0.00% Floor + 2.50%),
6.17%, 01/30/31
 
1,824
1,806,926
 
 
4,010,667
Diversified REITs — 0.1%
RHP Hotel Properties LP, 2024 1st Lien Term Loan B,
(1-mo. CME Term SOFR at 0.00% Floor + 1.75%),
5.42%, 05/20/30
 
435
433,753
Diversified Telecommunication Services — 1.6%
Cogeco Financing 2 LP, 2023 Incremental Term Loan B,
(1-mo. CME Term SOFR + 2.61%), 6.28%, 09/01/28
 
209
199,239
Level 3 Financing, Inc., 2025 Repriced Term Loan B4,
(1-mo. CME Term SOFR at 0.00% Floor + 3.25%),
6.92%, 03/29/32
 
3,332
3,328,535
Orbcomm, Inc., Term Loan B, (1-mo. CME Term SOFR
at 0.75% Floor + 4.51%), 8.10%, 09/01/28
 
502
461,988
Sunrise Financing Partnership, Term Loan AAA, (6-mo.
CME Term SOFR at 0.00% Floor + 2.47%), 6.10%,
02/15/32
 
502
498,079
Virgin Media Bristol LLC, 2020 USD Term Loan Q, (1-
mo. CME Term SOFR + 3.36%), 7.04%, 01/31/29
 
1,212
1,165,411
Zayo Group Holdings, Inc., 2025 USD Term Loan, (1-mo.
CME Term SOFR at 0.00% Floor + 3.11% and 0.50%
PIK), 7.28%, 03/11/30(f)
 
4,117
4,035,565
 
 
9,688,817
Electric Utilities — 0.8%
NRG Energy, Inc., 2024 Term Loan, (3-mo. CME Term
SOFR at 0.00% Floor + 1.85%), 5.52%, 04/16/31
 
2,799
2,801,515
Talen Energy Supply LLC, 2024-1 Incremental Term
Loan, (3-mo. CME Term SOFR at 0.00% Floor +
2.50%), 6.15%, 12/15/31
 
604
604,852
Vistra Operations Co. LLC, 1st Lien Term Loan B3, (1-
mo. CME Term SOFR + 1.75%), 5.42%, 12/20/30
 
1,469
1,470,315
 
 
4,876,682
Electronic Equipment, Instruments & Components — 0.4%
Celestica, Inc., 2024 Term Loan B, (1-mo. CME Term
SOFR at 0.00% Floor + 1.75%), 5.43%, 06/20/31(c)
 
827
826,231
Coherent Corp., 2025 Term Loan B2, (1-mo. CME Term
SOFR at 0.50% Floor + 1.75%), 5.42%, 07/02/29
 
783
782,591
Sanmina Corp., Term Loan B, (1-mo. CME Term SOFR
at 0.00% Floor + 2.00%), 5.67%, 10/27/32(c)
 
1,032
1,030,710
 
 
2,639,532
Energy Equipment & Services — 0.0%
Deep Blue Operating I LLC, Term Loan, (1-mo. CME
Term SOFR at 0.00% Floor + 2.75%), 6.42%,
10/01/32(c)
 
321
321,803
Security
 
Par
(000)
Value
Entertainment — 3.5%
Creative Artists Agency LLC, 2025 Repriced Term Loan
B, (1-mo. CME Term SOFR at 0.00% Floor + 2.50%),
6.17%, 10/01/31
USD
2,537
$ 2,532,813
Delta 2 Lux SARL, 2024 Term Loan B1, (3-mo. CME
Term SOFR at 0.50% Floor + 1.75%), 5.45%,
09/30/31
 
2,568
2,560,355
DK Crown Holdings, Inc., 2025 Term Loan B, (1-mo.
CME Term SOFR at 0.00% Floor + 1.75%), 5.42%,
03/04/32
 
1,925
1,921,456
Electronic Arts, Inc., USD Term Loan B, 03/24/33(m)
 
3,810
3,786,187
EOC Borrower LLC, Term Loan B, (1-mo. CME Term
SOFR at 0.00% Floor + 2.75%), 6.42%, 03/24/32
 
3,097
3,081,891
GVC Holdings Gibraltar Ltd., 2025 Term Loan B5 (2032),
(3-mo. CME Term SOFR at 0.00% Floor + 2.25%),
5.95%, 07/31/32
 
327
326,728
Live Nation Entertainment, Inc., 2025 Term Loan B, (1-
mo. CME Term SOFR at 0.00% Floor + 2.00%),
5.67%, 10/21/32
 
1,602
1,599,983
Motion Finco SARL, 2024 USD Term Loan B, (3-mo.
CME Term SOFR at 0.00% Floor + 3.50%), 7.20%,
11/12/29
 
1,925
1,674,919
TKO Worldwide Holdings LLC, 2025 Term Loan, (3-mo.
CME Term SOFR at 0.00% Floor + 2.00%), 5.66%,
11/21/31
 
4,056
4,050,467
 
 
21,534,799
Environmental, Maintenance & Security Service — 0.2%
JFL-Tiger Acquisition Co., Inc., Term Loan B, (3-mo.
CME Term SOFR at 0.50% Floor + 3.75%), 7.46%,
10/17/30
 
620
619,004
Reworld Holding Corp., 2025 1st Lien Term Loan B, (1-
mo. CME Term SOFR at 0.50% Floor + 2.25%),
5.93%, 01/15/31
 
364
362,952
 
 
981,956
Financial Services — 3.1%
ABG Intermediate Holdings 2 LLC, 2024 1st Lien Term
Loan B, (1-mo. CME Term SOFR at 0.00% Floor +
2.25%), 5.92%, 12/21/28
 
1,250
1,246,407
Acuren Delaware Holdco, Inc., 2025 Term Loan, (1-mo.
CME Term SOFR at 0.00% Floor + 2.75%), 6.42%,
07/30/31
 
389
388,193
Aggreko Holdings, Inc., 2025 USD Term Loan, (3-mo.
CME Term SOFR at 0.50% Floor + 3.00%), 6.66%,
05/21/31
 
2,147
2,144,050
Apex Group Treasury LLC, 2025 USD Term Loan B,
(3-mo. CME Term SOFR at 0.00% Floor + 3.50%),
7.17%, 02/27/32
 
1,996
1,813,230
APi Group DE, Inc., 2025 Term Loan, (1-mo. CME Term
SOFR at 0.00% Floor + 1.75%), 5.42%, 01/03/29
 
2,642
2,638,361
CPI Holdco B LLC, 2025 Add-on Term Loan B, (1-mo.
CME Term SOFR at 0.00% Floor + 2.00%), 5.67%,
05/19/31
 
3,680
3,652,365
Gryphon Acquire NewCo LLC, Term Loan B, (3-mo. CME
Term SOFR at 0.00% Floor + 3.00%), 6.67%,
09/13/32
 
877
877,219
Hyperion Refinance SARL, 2025 USD Term Loan B,
(1-mo. CME Term SOFR at 0.50% Floor + 2.75%),
6.42%, 02/15/31
 
1,674
1,618,727
LBM Acquisition LLC, 2024 Incremental Term Loan B,
(1-mo. CME Term SOFR at 0.75% Floor + 3.75%),
7.50%, 06/06/31
 
810
645,878
16

Schedule of Investments (unaudited)(continued)
March 31, 2026
BlackRock Debt Strategies Fund, Inc. (DSU)
(Percentages shown are based on Net Assets)
Security
 
Par
(000)
Value
Financial Services (continued)
Orion U.S. Finco, Inc., 1st Lien Term Loan, (3-mo. CME
Term SOFR at 0.00% Floor + 3.50%), 7.15%,
10/08/32
USD
1,158
$ 1,145,216
Sotera Health Holdings LLC, 2025 Term Loan B, (1-mo.
CME Term SOFR at 0.00% Floor + 2.50%), 6.17%,
05/30/31
 
1,872
1,872,441
Summit Acquisition, Inc., 2025 Add-on Term Loan, (1-mo.
CME Term SOFR at 0.00% Floor + 3.50%), 7.17%,
10/16/31(c)
 
108
107,191
WEX, Inc.
 
2024 Term Loan B2, (1-mo. CME Term SOFR at
0.00% Floor + 1.75%), 5.42%, 03/31/28
 
321
319,124
2025 Incremental Term Loan B, (1-mo. CME Term
SOFR at 0.00% Floor + 1.75%), 5.42%, 03/05/32
 
421
416,543
 
 
18,884,945
Food Products — 1.5%
Chobani LLC, 2025 Term Loan B, (1-mo. CME Term
SOFR at 0.00% Floor + 2.25%), 5.92%, 10/28/32
 
4,144
4,141,875
Froneri U.S., Inc.
 
2024 USD Term Loan B4, (6-mo. CME Term SOFR at
0.00% Floor + 2.25%), 5.88%, 09/30/31
 
3,218
3,149,180
2025 USD Term Loan B6, (6-mo. CME Term SOFR at
0.00% Floor + 2.25%), 5.88%, 09/30/32
 
323
316,449
H-Food Holdings LLC, 2025 Exit Term Loan, (1-mo. CME
Term SOFR at 2.00% Floor + 6.50%), 10.17%,
03/29/30
 
135
135,601
Treehouse Foods, Inc., 2026 Term Loan B, (1-mo. CME
Term SOFR at 0.00% Floor + 4.25%), 7.92%,
02/11/33
 
984
978,263
UTZ Quality Foods LLC, 2025 Term Loan B, (3-mo. CME
Term SOFR at 0.00% Floor + 2.50%), 6.20%,
01/29/32
 
481
480,281
Wellness Pet LLC, 2025 Second Out Exchange Term
Loan, (3-mo. CME Term SOFR at 0.75% Floor +
4.01%), 7.71%, 12/31/29
 
128
17,132
 
 
9,218,781
Gas Utilities — 0.1%
BIP PipeCo Holdings LLC, Term Loan B, (2-mo. CME
Term SOFR at 0.00% Floor + 2.00%), 5.65%,
12/06/30
 
433
433,034
M6 ETX Holdings II Midco LLC, 2025 1st Lien Term Loan
B, (1-mo. CME Term SOFR at 0.00% Floor + 2.50%),
6.17%, 04/01/32
 
488
489,229
 
 
922,263
Ground Transportation — 0.7%
Genesee & Wyoming, Inc., 2024 Term Loan, (3-mo. CME
Term SOFR at 0.00% Floor + 1.75%), 5.45%,
04/10/31
 
3,468
3,448,742
Hertz Corp.
 
2021 Term Loan B, (1-mo. CME Term SOFR +
3.61%), 7.28%, 06/30/28
 
1,004
740,900
2021 Term Loan C, (1-mo. CME Term SOFR +
3.61%), 7.28%, 06/30/28
 
199
146,594
 
 
4,336,236
Health Care Equipment & Supplies — 2.8%
AthenaHealth Group, Inc., 2022 Term Loan B, (1-mo.
CME Term SOFR at 0.50% Floor + 2.75%), 6.42%,
02/15/29
 
2,650
2,596,424
Security
 
Par
(000)
Value
Health Care Equipment & Supplies (continued)
Bausch & Lomb Corporation, 2025 Repriced Term Loan,
(1-mo. CME Term SOFR at 0.00% Floor + 3.75%),
7.42%, 01/15/31
USD
2,700
$ 2,703,696
Cotiviti, Inc., 2024 Term Loan, (1-mo. CME Term SOFR +
2.75%), 6.42%, 05/01/31
 
1,990
1,829,849
Gainwell Acquisition Corp., Term Loan B, (3-mo. CME
Term SOFR at 0.75% Floor + 4.10%), 7.80%,
10/01/27
 
595
576,492
Hologic Inc., 2026 USD Term Loan B, (3-mo. CME Term
SOFR at 0.00% Floor + 2.25%), 5.92%, 01/14/33
 
5,164
5,099,450
PointClickCare Technologies, Inc., 2025 Term Loan B,
(1-mo. CME Term SOFR at 0.00% Floor + 2.75%),
6.42%, 11/03/31
 
707
702,902
Polaris Newco LLC, USD Term Loan B, (3-mo. CME
Term SOFR at 0.50% Floor + 4.26%), 7.93%,
06/02/28
 
1,978
1,735,377
QuidelOrtho Corp., Term Loan, (1-mo. CME Term SOFR
at 0.00% Floor + 4.00%), 7.67%, 08/20/32
 
1,184
1,181,074
Waystar Technologies, Inc., 2025 Term Loan B, (1-mo.
CME Term SOFR at 0.00% Floor + 2.00%), 5.67%,
10/22/29(c)
 
622
619,876
 
 
17,045,140
Health Care Providers & Services — 2.4%
ACP Tara Holdings, Inc., 2025 Term Loan B, (3-mo. CME
Term SOFR at 0.00% Floor + 3.25%), 6.95%,
12/15/32
 
257
257,856
AHP Health Partners, Inc., 2025 Term Loan B, (1-mo.
CME Term SOFR at 0.50% Floor + 2.25%), 5.92%,
09/20/32
 
198
198,398
CHG Healthcare Services, Inc., 2025 Term Loan B1,
(3-mo. CME Term SOFR at 0.50% Floor + 2.75%),
6.45%, 09/29/28
 
869
869,779
CNT Holdings I Corp., 2025 Term Loan, (3-mo. CME
Term SOFR at 0.75% Floor + 2.50%), 6.17%,
11/08/32
 
1,315
1,313,241
Concentra Health Services, Inc., 2025 Repriced Term
Loan B, (1-mo. CME Term SOFR at 0.00% Floor +
2.00%), 5.67%, 07/26/31
 
608
609,528
Examworks Bidco, Inc., 2026 Term Loan B, (1-mo. CME
Term SOFR at 0.50% Floor + 2.50%), 6.17%,
02/06/33
 
1,244
1,241,243
EyeCare Partners LLC, 2024 Third Out Term Loan C,
0.00%, 11/30/28(g)
 
45
7,581
ICON Luxembourg SARL, 2024 LUX Term Loan B, (3-
mo. CME Term SOFR at 0.50% Floor + 2.00%),
5.70%, 07/03/28
 
481
480,997
Ingenovis Health, Inc., Term Loan B, (3-mo. CME Term
SOFR + 4.51%), 8.18%, 03/06/28
 
686
187,460
LifePoint Health, Inc., 2024 1st Lien Term Loan B, (3-mo.
CME Term SOFR at 0.00% Floor + 3.75%), 7.42%,
05/19/31
 
1,055
1,054,694
Medical Solutions Holdings, Inc.
 
2021 1st Lien Term Loan, (3-mo. CME Term SOFR at
0.50% Floor + 3.60%), 7.27%, 11/01/28
 
535
106,017
2021 2nd Lien Term Loan, (3-mo. CME Term SOFR at
0.50% Floor + 7.10%), 10.77%, 11/01/29
 
536
42,880
Medline Borrower LP
 
2025 Incremental Term Loan B, (1-mo. CME Term
SOFR at 0.50% Floor + 1.75%), 5.42%, 10/23/30
 
1,988
1,989,957
2025 Term Loan B, (1-mo. CME Term SOFR at 0.50%
Floor + 1.75%), 5.42%, 10/23/28
 
1,335
1,336,799
Schedule of Investments
17

Schedule of Investments (unaudited)(continued)
March 31, 2026
BlackRock Debt Strategies Fund, Inc. (DSU)
(Percentages shown are based on Net Assets)
Security
 
Par
(000)
Value
Health Care Providers & Services (continued)
Option Care Health, Inc., 2025 Term Loan B, (1-mo.
CME Term SOFR at 0.00% Floor + 1.75%), 5.42%,
09/22/32
USD
1,525
$ 1,529,794
Raven Acquisition Holdings LLC, Term Loan B, (1-mo.
CME Term SOFR at 0.00% Floor + 3.00%), 6.67%,
11/19/31
 
506
495,460
Star Parent, Inc., Term Loan B, (3-mo. CME Term SOFR
at 0.00% Floor + 4.00%), 7.70%, 09/27/30
 
1,239
1,223,402
Surgery Center Holdings, Inc., 2025 Term Loan B, (1-mo.
CME Term SOFR at 0.00% Floor + 2.50%), 6.17%,
12/19/30
 
1,307
1,306,630
Team Health Holdings, Inc., 2026 Repriced Term Loan B,
(3-mo. CME Term SOFR at 0.00% Floor + 4.00%),
7.66%, 06/30/28
 
470
468,099
Vizient, Inc., 2024 Term Loan B, (1-mo. CME Term SOFR
at 0.50% Floor + 1.75%), 5.42%, 08/01/31
 
300
300,054
 
 
15,019,869
Hotels, Restaurants & Leisure — 5.2%
Aimbridge Acquisition Co., Inc.
 
2025 1st Lien Second Out Term Loan, (1-mo. CME
Term SOFR at 1.00% Floor + 1.61% and 6.00%
PIK), 11.29%, 03/11/30(f)
 
192
187,417
2025 First Out Term Loan, (1-mo. CME Term SOFR at
1.00% Floor + 5.61%), 9.29%, 03/11/30
 
203
199,376
Alterra Mountain Co., 2025 Term Loan B8, (1-mo. CME
Term SOFR at 0.00% Floor + 2.50%), 6.17%,
05/31/30(c)
 
919
917,976
Burger King (Restaurant Brands International, Inc.)/New
Red Finance, Inc., 2024 Term Loan B6, (1-mo. CME
Term SOFR at 0.00% Floor + 1.75%), 5.42%,
09/20/30
 
1,757
1,752,500
Caesars Entertainment, Inc.
 
2024 Term Loan B1, (1-mo. CME Term SOFR +
2.25%), 5.92%, 02/06/31
 
2,857
2,768,004
Term Loan B, (1-mo. CME Term SOFR + 2.25%),
5.92%, 02/06/30
 
1,066
1,034,127
Crown Finance U.S., Inc., 2025 Term Loan B, (1-mo.
CME Term SOFR at 0.00% Floor + 4.50%), 8.17%,
12/02/31
 
1,122
1,109,485
Fertitta Entertainment LLC, 2022 Term Loan B, (1-mo.
CME Term SOFR at 0.50% Floor + 3.25%), 6.92%,
01/27/29
 
3,032
2,968,809
Flutter Financing BV
 
2024 Term Loan B, (3-mo. CME Term SOFR at 0.50%
Floor + 1.75%), 5.45%, 11/30/30
 
3,437
3,393,812
2025 Term Loan B, (3-mo. CME Term SOFR at 0.50%
Floor + 2.00%), 5.70%, 06/04/32
 
1,028
1,014,960
Four Seasons Hotels Ltd., 2025 Term Loan B, (1-mo.
CME Term SOFR at 0.50% Floor + 1.75%), 5.42%,
09/22/32
 
2,776
2,791,120
Great Canadian Gaming Corp., 2024 Term Loan B, (3-
mo. CME Term SOFR at 0.00% Floor + 4.75%),
8.44%, 11/01/29
 
750
737,369
Herschend Entertainment Co. LLC, 2026 Term Loan B,
(1-mo. CME Term SOFR at 0.00% Floor + 2.50%),
6.17%, 05/27/32
 
914
913,751
Hilton Domestic Operating Co., Inc., 2023 Term Loan B4,
(1-mo. CME Term SOFR + 1.75%), 5.43%, 11/08/30
 
696
696,870
Security
 
Par
(000)
Value
Hotels, Restaurants & Leisure (continued)
IRB Holding Corp., 2025 Term Loan B, (1-mo. CME Term
SOFR at 0.50% Floor + 2.50%), 6.18%, 12/16/30
USD
1,648
$ 1,642,633
Light & Wonder International, Inc., 2026 Term Loan B,
(1-mo. CME Term SOFR at 0.50% Floor + 2.00%),
5.67%, 04/16/29
 
975
974,544
Ontario Gaming GTA LP, Term Loan B, (3-mo. CME Term
SOFR at 0.50% Floor + 4.25%), 7.95%, 08/01/30
 
651
608,383
Penn Entertainment, Inc., 2022 Term Loan B, (1-mo.
CME Term SOFR at 0.50% Floor + 2.50%), 6.17%,
05/03/29
 
1,021
1,022,711
Scientific Games Holdings LP, 2024 USD Term Loan B,
(3-mo. CME Term SOFR at 0.50% Floor + 3.00%),
6.65%, 04/04/29
 
931
916,488
SeaWorld Parks & Entertainment, Inc., 2024 Term Loan
B3, (1-mo. CME Term SOFR at 0.50% Floor + 2.00%),
5.67%, 12/04/31(c)
 
457
450,602
Six Flags Entertainment Corp., 2024 Term Loan B, (1-
mo. CME Term SOFR at 0.00% Floor + 2.00%),
5.67%, 05/01/31
 
298
292,860
Station Casinos LLC, 2024 Term Loan B, (1-mo. CME
Term SOFR at 0.00% Floor + 2.00%), 5.67%,
03/14/31
 
1,865
1,862,463
TRQ Sales LLC, Term Loan B, (3-mo. CME Term SOFR
at 0.00% Floor + 0.19%), 3.89%, 12/30/32
 
954
922,403
Voyager Parent LLC, Repriced Term Loan B, (3-mo.
CME Term SOFR at 0.00% Floor + 4.25%), 7.95%,
07/01/32
 
1,033
1,024,637
Whatabrands LLC, 2024 1st Lien Term Loan B, (1-mo.
CME Term SOFR at 0.50% Floor + 2.50%), 6.17%,
08/03/28
 
843
840,604
Wyndham Hotels & Resorts, Inc., 2024 Term Loan, (1-
mo. CME Term SOFR at 0.00% Floor + 1.75%),
5.42%, 05/24/30
 
1,128
1,131,178
 
 
32,175,082
Household Durables — 0.4%
Madison Safety & Flow LLC, 2025 1st Lien Term Loan B,
(1-mo. CME Term SOFR at 0.00% Floor + 2.50%),
6.18%, 09/26/31
 
452
451,891
Somnigroup International, Inc., Term Loan B, (1-mo.
SOFR + 2.25%), 5.88%, 10/24/31
 
376
376,464
Springs Windows Fashions LLC, 2024 FLFO Delayed
Draw Term Loan, (1-mo. CME Term SOFR at 1.00%
Floor + 4.50%), 8.17%, 12/19/29
 
102
101,067
SWF Holdings I Corp., 2024 FLFO A1 Term Loan, (1-mo.
CME Term SOFR at 1.00% Floor + 4.50%), 8.17%,
12/19/29
 
153
151,601
Weber-Stephen Products LLC, 2025 Term Loan B, (3-
mo. CME Term SOFR at 0.00% Floor + 3.75%),
7.41%, 10/01/32
 
1,428
1,393,014
 
 
2,474,037
Household Products — 0.2%
Lavender US HoldCo 1, Inc., USD Term Loan, (3-mo.
CME Term SOFR at 0.00% Floor + 3.25%), 6.95%,
12/30/32
 
997
980,654
18

Schedule of Investments (unaudited)(continued)
March 31, 2026
BlackRock Debt Strategies Fund, Inc. (DSU)
(Percentages shown are based on Net Assets)
Security
 
Par
(000)
Value
Independent Power and Renewable Electricity Producers — 0.7%
Calpine Construction Finance Co. LP, 2025 Repriced
Term Loan B, (1-mo. CME Term SOFR at 0.00% Floor
+ 1.75%), 5.42%, 07/31/30
USD
2,187
$ 2,187,097
Constellation Renewables LLC, 2020 Term Loan, (3-mo.
CME Term SOFR at 1.00% Floor + 2.00%), 5.67%,
12/15/27
 
1,112
1,111,864
Talen Energy Supply LLC, 2025 Term Loan B, (1-mo.
CME Term SOFR at 0.00% Floor + 2.00%), 5.67%,
11/25/32
 
1,229
1,228,699
 
 
4,527,660
Industrial Conglomerates — 1.1%
Beach Acquisition Bidco LLC, USD Term Loan B, (3-mo.
CME Term SOFR at 0.00% Floor + 3.25%), 6.95%,
09/12/32
 
639
640,197
Chromalloy Corp., 2024 Term Loan B, (3-mo. CME Term
SOFR at 0.00% Floor + 3.25%), 6.91%, 03/27/31
 
480
479,774
CoorsTek, Inc., Term Loan B, (3-mo. CME Term SOFR at
0.00% Floor + 3.00%), 6.67%, 10/28/32
 
539
540,670
Fluid-Flow Products, Inc., 2026 Term Loan B, (1-mo.
CME Term SOFR at 0.00% Floor + 3.25%), 6.92%,
03/04/33
 
188
187,765
Heritage Environmental Services, Inc., 2026 Term Loan
B, (3-mo. CME Term SOFR at 0.00% Floor + 3.00%),
6.68%, 04/01/33(c)
 
410
410,000
LSF12 Crown U.S. Commercial Bidco LLC, 2026 Term
Loan B, (1-mo. CME Term SOFR at 0.00% Floor +
3.00%), 6.67%, 12/02/31
 
640
640,040
Pinnacle Buyer LLC, Term Loan, (3-mo. CME Term
SOFR at 0.00% Floor + 2.50%), 6.16%, 10/01/32
 
871
871,109
Resideo Funding, Inc., 2025 Incremental Term Loan,
(3-mo. CME Term SOFR at 0.00% Floor + 2.00%),
5.67%, 08/13/32
 
1,011
1,007,129
Resilience Parent LLC, 1st Lien Term Loan, (6-mo. CME
Term SOFR at 0.00% Floor + 2.50%), 6.10%,
02/28/33
 
1,942
1,930,464
Stitch Acquisition Corp., 2024 2nd Out Term Loan, (3-mo.
CME Term SOFR + 7.50%), 11.46%, 12/31/29(c)
 
224
181,377
 
 
6,888,525
Insurance — 5.2%
Alliant Holdings Intermediate LLC, 2025 Term Loan B,
(1-mo. CME Term SOFR at 0.00% Floor + 2.50%),
6.17%, 09/19/31
 
6,717
6,658,493
AmWINS Group, Inc., 2026 Term Loan B, (1-mo. CME
Term SOFR at 0.75% Floor + 2.00%), 5.67%,
01/30/32
 
2,564
2,543,862
Amynta Agency Borrower, Inc., 2026 Repriced Term
Loan B, (1-mo. CME Term SOFR at 0.00% Floor +
2.50%), 6.17%, 12/29/31
 
2,421
2,382,263
Asurion LLC, 2025 Term Loan B13, (1-mo. CME Term
SOFR at 0.00% Floor + 4.25%), 7.92%, 09/19/30
 
1,682
1,660,826
Baldwin Insurance Group Holdings LLC, 2025 Term Loan
B2, (1-mo. CME Term SOFR at 0.00% Floor + 2.50%),
6.18%, 05/26/31
 
950
932,833
HUB International Ltd., 2025 Term Loan B, (3-mo. CME
Term SOFR at 0.00% Floor + 2.25%), 5.92%,
06/20/30
 
4,393
4,380,846
Jones DesLauriers Insurance Management Inc.,
2026 Repriced Term Loan B, (3-mo. CME Term SOFR
at 0.00% Floor + 3.00%), 6.66%, 02/02/33
 
2,197
2,131,580
Security
 
Par
(000)
Value
Insurance (continued)
OneDigital Borrower LLC, 2025 Repriced Term Loan,
(1-mo. CME Term SOFR at 0.50% Floor + 3.00%),
6.67%, 07/02/31
USD
213
$ 205,837
Ryan Specialty LLC, 2024 USD Term Loan B, (1-mo.
CME Term SOFR at 0.00% Floor + 2.00%), 5.67%,
09/15/31
 
1,739
1,734,713
Truist Insurance Holdings LLC
 
2024 Term Loan B, (3-mo. CME Term SOFR at 0.00%
Floor + 2.75%), 6.45%, 05/06/31
 
3,456
3,402,604
2nd Lien Term Loan, (3-mo. CME Term SOFR at
0.00% Floor + 4.75%), 8.45%, 05/06/32
 
476
470,289
USI, Inc.
 
2024 Term Loan C, (3-mo. CME Term SOFR at 0.00%
Floor + 2.25%), 5.95%, 09/29/30
 
1,749
1,742,364
2024 Term Loan D, (3-mo. CME Term SOFR at 0.00%
Floor + 2.25%), 5.95%, 11/21/29
 
3,598
3,586,598
 
 
31,833,108
Interactive Media & Services — 0.1%
Camelot U.S. Acquisition LLC, 2024 Term Loan B, (1-mo.
CME Term SOFR + 2.75%), 6.42%, 01/31/31
 
583
501,896
Internet Software & Services — 0.0%
Gen Digital, Inc., 2025 Term Loan B, (1-mo. CME Term
SOFR at 0.50% Floor + 1.75%), 5.42%, 04/16/32
 
287
281,994
IT Services — 2.9%
Asurion LLC
 
2021 Second Lien Term Loan B4, (1-mo. CME Term
SOFR + 5.36%), 9.03%, 01/20/29
 
374
371,269
2023 Term Loan B11, (1-mo. CME Term SOFR at
0.00% Floor + 4.35%), 8.02%, 08/19/28
 
131
131,139
2024 Term Loan B12, (1-mo. CME Term SOFR at
0.00% Floor + 4.25%), 7.92%, 09/19/30
 
828
818,677
2026 Term Loan B14, (1-mo. CME Term SOFR at
0.00% Floor + 3.75%), 7.42%, 02/23/33
 
740
714,566
Central Parent LLC, 2024 Term Loan B, (3-mo. CME
Term SOFR at 0.00% Floor + 3.25%), 6.95%,
07/06/29
 
2,320
1,647,185
Clearwater Analytics LLC, 2025 Term Loan B, (1-mo.
CME Term SOFR at 0.00% Floor + 2.00%), 5.67%,
04/21/32
 
956
955,000
Epicor Software Corp., 2024 Term Loan F, (1-mo. CME
Term SOFR at 0.75% Floor + 2.50%), 6.17%,
05/30/31
 
2,602
2,549,086
Galileo Parent, Inc., 1st Lien Term Loan, (3-mo. CME
Term SOFR at 0.00% Floor + 4.50%), 8.17%,
03/03/33
 
769
752,659
Go Daddy Operating Co. LLC, 2024 Term Loan B8, (1-
mo. CME Term SOFR at 0.00% Floor + 1.75%),
5.42%, 11/09/29
 
1,233
1,213,480
ION Platform Finance U.S., Inc., USD Term Loan, (3-mo.
CME Term SOFR at 0.00% Floor + 3.75%), 7.45%,
10/07/32
 
2,912
2,328,351
Iron Mountain, Inc., 2023 Term Loan B, 01/31/31(m)
 
640
635,200
Modena Buyer LLC, Term Loan, (3-mo. CME Term
SOFR at 0.00% Floor + 4.25%), 7.92%, 07/01/31
 
604
540,392
Project Boost Purchaser LLC, 2025 Refinancing Term
Loan, (3-mo. CME Term SOFR at 0.00% Floor +
2.75%), 6.45%, 07/16/31
 
1,676
1,612,646
Schedule of Investments
19

Schedule of Investments (unaudited)(continued)
March 31, 2026
BlackRock Debt Strategies Fund, Inc. (DSU)
(Percentages shown are based on Net Assets)
Security
 
Par
(000)
Value
IT Services (continued)
Sedgwick Claims Management Services, Inc., 2023 Term
Loan B, (1-mo. CME Term SOFR at 0.00% Floor +
2.50%), 6.17%, 07/31/31
USD
3,175
$ 3,113,344
Shift4 Payments, LLC, 2025 Repriced Term Loan B,
(3-mo. CME Term SOFR at 0.00% Floor + 2.00%),
5.65%, 07/03/32
 
588
585,694
 
 
17,968,688
Leisure Products — 0.3%
Bombardier Recreational Products, Inc., 2024 Term Loan
B4, (1-mo. CME Term SOFR at 0.00% Floor + 2.25%),
5.92%, 01/22/31
 
553
553,131
City Football Group Ltd., 2024 Term Loan, (1-mo. CME
Term SOFR at 0.50% Floor + 3.50%), 7.96%,
07/22/30
 
1,184
1,178,970
 
 
1,732,101
Machinery — 3.4%
AI Aqua Merger Sub, Inc., 2026 Term Loan B, (1-mo.
CME Term SOFR at 0.50% Floor + 2.75%), 6.29%,
07/31/28
 
1,950
1,943,954
Chart Industries, Inc., 2024 Term Loan B, (3-mo. CME
Term SOFR + 2.50%), 6.16%, 03/15/30
 
472
471,190
Columbus McKinnon Corp., 2026 Term Loan B, (3-mo.
CME Term SOFR at 0.50% Floor + 3.50%), 7.20%,
02/03/33
 
1,345
1,338,122
CompoSecure Holdings LLC, Term Loan, (1-mo. CME
Term SOFR at 0.00% Floor + 2.25%), 5.93%,
01/14/33
 
2,038
2,029,094
Filtration Group Corp., 2025 USD Term Loan, (1-mo.
CME Term SOFR at 0.50% Floor + 2.50%), 6.17%,
10/21/28
 
2,867
2,866,081
Generac Power Systems, Inc., 2024 Term Loan B, (1-
mo. CME Term SOFR at 0.00% Floor + 1.75%),
5.42%, 07/03/31
 
286
287,078
GrafTech Global Enterprises, Inc., 2024 Term Loan, (3-
mo. CME Term SOFR at 2.00% Floor + 6.00%),
9.67%, 12/21/29
 
25
23,947
Indicor LLC, 2026 USD Term Loan B, (3-mo. CME Term
SOFR at 0.00% Floor + 2.50%), 6.20%, 11/22/29
 
789
788,726
LSF12 Helix Parent LLC, USD Term Loan B, (1-mo. CME
Term SOFR at 0.00% Floor + 3.50%), 7.17%,
02/10/33
 
1,325
1,305,659
Madison IAQ LLC, Term Loan, (6-mo. CME Term SOFR
at 0.50% Floor + 2.50%), 6.13%, 06/21/28
 
3,162
3,158,899
PECF USS Intermediate Holding III Corp., 2026 Term
Loan, (3-mo. CME Term SOFR at 2.00% Floor +
7.50%), 11.17%, 03/03/33
 
103
98,488
Tega MC Australia Holdings Pty. Ltd., Term Loan B,
03/25/33(c)(m)
 
610
605,425
TK Elevator U.S. Newco, Inc., 2025 USD Term Loan B,
(6-mo. CME Term SOFR at 0.50% Floor + 2.75%),
6.38%, 04/30/30
 
3,204
3,208,717
WEC U.S. Holdings Ltd., 2024 Term Loan, (1-mo. CME
Term SOFR at 0.00% Floor + 2.00%), 5.67%,
01/27/31
 
2,632
2,625,946
 
 
20,751,326
Media — 2.2%
Altice France SA, 2025 USD Term Loan B14, (3-mo.
CME Term SOFR at 0.00% Floor + 6.88%), 10.55%,
05/31/31
 
1,551
1,552,269
Security
 
Par
(000)
Value
Media (continued)
Charter Communications Operating LLC
 
2023 Term Loan B4, (3-mo. CME Term SOFR at
0.00% Floor + 2.00%), 5.66%, 12/07/30
USD
1,225
$ 1,222,956
2024 Term Loan B5, (3-mo. CME Term SOFR at
0.00% Floor + 2.25%), 5.91%, 12/15/31
 
855
854,248
Clear Channel Outdoor Holdings, Inc., 2024 Term Loan,
(1-mo. CME Term SOFR at 0.00% Floor + 4.11%),
7.78%, 08/23/28
 
643
644,233
CSC Holdings LLC, 2019 Term Loan B5, (Prime +
1.50%), 8.25%, 04/15/27
 
2,932
2,576,962
ECL Entertainment LLC, 2025 Term Loan B, (1-mo. CME
Term SOFR at 0.00% Floor + 3.00%), 6.67%,
08/30/30
 
937
930,153
Gray Media, Inc., 2024 Term Loan B, (1-mo. CME Term
SOFR + 5.25%), 8.92%, 06/04/29
 
4
4,392
Learfield Communications LLC, 2024 Term Loan B, (1-
mo. CME Term SOFR at 0.00% Floor + 4.50%),
8.17%, 06/30/28
 
539
539,306
NEP Group, Inc., 2025 Term Loan B, (1-mo. CME Term
SOFR at 0.00% Floor + 4.50%), 8.17%, 10/17/31
 
1,435
1,294,269
Nexstar Broadcasting, Inc., 2026 Term Loan B7, (1-mo.
CME Term SOFR at 0.00% Floor + 2.75%), 6.40%,
03/18/33
 
828
817,998
Radiate Holdco LLC, 2025 FLFO Term Loan, (1-mo.
CME Term SOFR at 0.00% Floor + 3.61% and 1.50%
PIK), 8.78%, 09/25/29(f)
 
2,806
2,489,269
Telenet Financing USD LLC, 2020 USD Term Loan AR,
(1-mo. CME Term SOFR at 0.00% Floor + 2.11%),
5.79%, 04/28/28
 
560
552,418
 
 
13,478,473
Metals & Mining — 0.2%
Covia Holdings LLC, 2025 Repriced Term Loan B, (3-mo.
CME Term SOFR at 0.00% Floor + 2.75%), 6.40%,
02/26/32
 
1,346
1,341,983
Multi-Utilities — 0.4%
GFL ES US LLC, 2025 Term Loan B, (3-mo. CME Term
SOFR at 0.00% Floor + 2.50%), 6.17%, 03/03/32
 
2,444
2,442,205
Oil, Gas & Consumable Fuels — 1.5%
Blackfin Pipeline LLC, Term Loan B, (1-mo. CME Term
SOFR at 0.00% Floor + 3.00%), 6.67%, 09/29/32
 
470
471,730
Buckeye Partners LP, 2025 Term Loan B7, (1-mo. CME
Term SOFR at 0.00% Floor + 1.75%), 5.42%,
11/22/32
 
478
478,847
Freeport LNG Investments, LLLP, 2026 Term Loan B,
(3-mo. CME Term SOFR at 0.00% Floor + 3.25%),
6.89%, 02/11/33
 
1,681
1,679,605
GIP Pilot Acquisition Partners LP, 2025 Term Loan B,
(3-mo. CME Term SOFR at 0.00% Floor + 2.00%),
5.65%, 10/04/30
 
237
237,066
Hilcorp Energy I LP, Term Loan B, (1-mo. CME Term
SOFR at 0.00% Floor + 1.75%), 5.43%, 02/11/30(c)
 
685
684,224
Meade Pipeline Co. LLC, Term Loan B, (3-mo. CME
Term SOFR at 0.00% Floor + 2.00%), 5.69%,
09/22/32
 
482
481,195
Murphy USA, Inc., Term Loan B, (1-mo. CME Term
SOFR at 0.50% Floor + 1.75%), 5.42%, 04/07/32
 
312
314,656
NGL Energy Partners LP, 2026 Term Loan B, (1-mo.
CME Term SOFR at 0.00% Floor + 3.50%), 7.18%,
03/11/33
 
675
675,000
20

Schedule of Investments (unaudited)(continued)
March 31, 2026
BlackRock Debt Strategies Fund, Inc. (DSU)
(Percentages shown are based on Net Assets)
Security
 
Par
(000)
Value
Oil, Gas & Consumable Fuels (continued)
Oryx Midstream Services Permian Basin LLC, 2025 Term
Loan B, (1-mo. CME Term SOFR at 0.50% Floor +
2.25%), 5.93%, 10/05/28
USD
2,600
$ 2,601,035
TransMontaigne Partners LLC, Term Loan B, (1-mo.
CME Term SOFR at 0.50% Floor + 2.25%), 5.92%,
03/16/30
 
516
514,750
Whitewater Matterhorn Holdings LLC, 2026 Term Loan
B, (3-mo. CME Term SOFR at 0.00% Floor + 1.75%),
5.45%, 06/16/32
 
867
861,959
 
 
9,000,067
Passenger Airlines — 1.1%
AAdvantage Loyalty IP Ltd., 2025 Term Loan, (3-mo.
CME Term SOFR at 0.00% Floor + 2.25%), 5.92%,
04/20/28
 
810
801,013
Air Canada, 2024 Term Loan B, (3-mo. CME Term SOFR
at 0.00% Floor + 1.75%), 5.42%, 03/21/31
 
1,451
1,437,429
American Airlines, Inc.
 
Series AA, 2017 1st Lien Term Loan, (3-mo. CME
Term SOFR at 0.00% Floor + 1.85%), 5.52%,
01/29/27
 
141
140,174
2023 1st Lien Term Loan, (3-mo. CME Term SOFR at
0.00% Floor + 2.25%), 5.91%, 06/04/29
 
1,250
1,209,943
JetBlue Airways Corp., 2024 Term Loan B, (3-mo. CME
Term SOFR at 0.50% Floor + 4.75%), 8.44%,
08/27/29
 
1,479
1,341,060
Stonepeak Nile Parent LLC, 2025 Term Loan B, (3-mo.
CME Term SOFR at 0.00% Floor + 2.25%), 5.92%,
04/09/32
 
663
661,698
United Airlines, Inc., 2026 Term Loan B, (1-mo. CME
Term SOFR at 0.00% Floor + 1.75%), 5.43%,
02/22/31
 
1,202
1,197,171
 
 
6,788,488
Pharmaceuticals — 0.9%
Amneal Pharmaceuticals LLC, 2026 Term Loan, (1-mo.
CME Term SOFR at 0.50% Floor + 3.00%), 6.67%,
08/01/32
 
2,015
2,019,914
Elanco Animal Health, Inc., 2025 Term Loan B, (1-mo.
CME Term SOFR at 0.00% Floor + 1.75%), 5.42%,
10/31/32
 
363
362,641
Endo Finance Holdings, Inc., 2024 1st Lien Term Loan,
(1-mo. CME Term SOFR at 0.50% Floor + 3.75%),
7.42%, 04/23/31
 
536
532,309
Jazz Financing Lux SARL, 2024 1st Lien Term Loan B2,
(1-mo. CME Term SOFR + 2.25%), 5.92%, 05/05/28
 
1,578
1,582,790
Organon & Co., 2024 USD Term Loan, (1-mo. CME Term
SOFR at 0.50% Floor + 2.25%), 5.92%, 05/19/31
 
362
343,988
Perrigo Investments LLC, 2024 Term Loan B, (1-mo.
CME Term SOFR at 0.00% Floor + 2.00%), 5.67%,
04/20/29
 
892
885,884
PRA Health Sciences, Inc., 2024 US Term Loan B, (3-
mo. CME Term SOFR at 0.50% Floor + 2.00%),
5.70%, 07/03/28
 
120
119,841
 
 
5,847,367
Professional Services — 1.9%
AlixPartners LLP, 2025 USD Term Loan, (1-mo. CME
Term SOFR at 0.00% Floor + 2.00%), 5.67%,
08/12/32
 
905
895,934
Amentum Holdings, Inc., 2024 Term Loan B, (1-mo. CME
Term SOFR at 0.00% Floor + 2.00%), 5.67%,
09/29/31
 
1,247
1,246,319
Security
 
Par
(000)
Value
Professional Services (continued)
CoreLogic, Inc., Term Loan, (1-mo. CME Term SOFR at
0.50% Floor + 3.61%), 7.28%, 06/02/28
USD
1,616
$ 1,542,603
Corpay Technologies Operating Co. LLC, Term Loan B5,
(1-mo. CME Term SOFR at 0.00% Floor + 1.75%),
5.42%, 04/28/28
 
2,053
2,051,154
Galaxy U.S. Opco, Inc., Term Loan, (3-mo. CME Term
SOFR at 0.50% Floor + 2.00% and 3.25% PIK),
9.42%, 07/31/30(f)
 
441
378,418
Trans Union LLC
 
2024 Term Loan B8, (3-mo. CME Term SOFR at
0.00% Floor + 1.75%), 5.45%, 06/24/31
 
1,864
1,852,221
2024 Term Loan B9, (3-mo. CME Term SOFR at
0.50% Floor + 1.75%), 5.45%, 06/24/31
 
974
967,873
Zelis Payments Buyer, Inc.
 
5th Amendment Term Loan, (1-mo. CME Term SOFR
at 0.00% Floor + 3.25%), 6.92%, 11/26/31
 
1,715
1,656,381
Term Loan B, (1-mo. CME Term SOFR + 2.75%),
6.42%, 09/28/29
 
972
939,486
 
 
11,530,389
Real Estate Management & Development — 0.1%
Cushman & Wakefield U.S. Borrower LLC, 2025 Term
Loan B3, (1-mo. CME Term SOFR at 0.50% Floor +
2.75%), 6.42%, 01/31/30(c)
 
492
493,628
Semiconductors & Semiconductor Equipment — 0.5%
Entegris, Inc., 2023 Term Loan B, (1-mo. CME Term
SOFR at 0.00% Floor + 1.75%), 5.43%, 07/06/29
 
759
759,574
Qnity Electronics, Inc., Term Loan B, (1-mo. CME Term
SOFR at 0.00% Floor + 2.00%), 5.67%, 11/01/32
 
2,301
2,295,479
 
 
3,055,053
Software — 8.2%
Applied Systems, Inc., 2024 1st Lien Term Loan, (3-mo.
CME Term SOFR at 0.00% Floor + 2.25%), 5.95%,
02/24/31
 
3,385
3,314,973
Avalara, Inc., 2025 Term Loan, (3-mo. CME Term SOFR
at 0.00% Floor + 2.75%), 6.45%, 03/26/32
 
1,118
1,090,691
Barracuda Networks, Inc., 2022 Term Loan, (3-mo. CME
Term SOFR at 0.50% Floor + 4.50%), 8.17%,
08/15/29
 
987
624,480
Boxer Parent Co., Inc., 2025 USD Term Loan B, (3-mo.
CME Term SOFR at 0.00% Floor + 3.00%), 6.67%,
07/30/31
 
3,011
2,784,195
Capstone Borrower, Inc., 2025 Term Loan B, (3-mo.
CME Term SOFR at 0.00% Floor + 2.75%), 6.45%,
06/17/30
 
640
606,891
CCC Intelligent Solutions, Inc., Term Loan, (1-mo. CME
Term SOFR + 2.00%), 5.67%, 01/23/32
 
1,722
1,706,664
Cloud Software Group, Inc.
 
2025 Term Loan B (2031), (3-mo. CME Term SOFR at
0.00% Floor + 3.25%), 6.95%, 03/21/31
 
2,699
2,464,186
2025 Term Loan B (2032), (3-mo. CME Term SOFR at
0.00% Floor + 3.25%), 6.95%, 08/13/32
 
3,555
3,241,778
Cloudera, Inc., 2021 Term Loan, (1-mo. CME Term
SOFR at 0.50% Floor + 3.85%), 7.52%, 10/08/28
 
644
571,578
Clover Holdings 2 LLC, Term Loan B, (1-mo. CME Term
SOFR at 0.00% Floor + 4.00%), 7.68%, 12/09/31
 
2,304
2,203,617
CoreLogic, Inc., 2nd Lien Term Loan, (1-mo. CME Term
SOFR + 6.61%), 10.28%, 06/04/29
 
488
453,537
Darktrace PLC, 1st Lien Term Loan, (3-mo. CME Term
SOFR + 3.25%), 6.90%, 10/09/31
 
398
380,563
Dayforce, Inc., 2026 Term Loan, (3-mo. CME Term
SOFR at 0.00% Floor + 3.00%), 6.66%, 02/04/33
 
2,385
2,253,157
Schedule of Investments
21

Schedule of Investments (unaudited)(continued)
March 31, 2026
BlackRock Debt Strategies Fund, Inc. (DSU)
(Percentages shown are based on Net Assets)
Security
 
Par
(000)
Value
Software (continued)
DS Admiral Bidco LLC, 2024 Term Loan B, (3-mo. CME
Term SOFR + 4.25%), 7.95%, 06/26/31
USD
626
$ 585,256
Ellucian Holdings, Inc.
 
2024 1st Lien Term Loan B, (1-mo. CME Term SOFR
at 0.50% Floor + 2.50%), 6.17%, 10/08/29
 
2,997
2,910,176
2024 2nd Lien Term Loan, (1-mo. CME Term SOFR at
0.50% Floor + 4.75%), 8.42%, 11/22/32
 
513
489,489
Gen Digital, Inc., 2024 Term Loan B, (1-mo. CME Term
SOFR + 1.75%), 5.42%, 09/12/29
 
2,812
2,780,514
Genesys Cloud Services, Inc., 2025 USD Term Loan B,
(1-mo. CME Term SOFR at 0.00% Floor + 2.50%),
6.17%, 01/30/32
 
2,269
2,168,268
Kaseya, Inc., 2025 1st Lien Term Loan B, (1-mo. CME
Term SOFR at 0.00% Floor + 3.25%), 6.92%,
03/22/32
 
3,269
3,044,238
McAfee Corp., 2024 USD 1st Lien Term Loan B, (1-mo.
CME Term SOFR at 0.50% Floor + 3.00%), 6.67%,
03/01/29
 
1,601
1,424,814
MH Sub I LLC, 2024 Term Loan B4, (1-mo. CME Term
SOFR at 0.50% Floor + 4.25%), 7.92%, 12/31/31
 
524
347,025
Mitchell International, Inc., 2024 2nd Lien Term Loan,
(1-mo. CME Term SOFR + 5.25%), 8.92%, 06/17/32
 
405
362,389
MKS Instruments, Inc., 2026 USD Term Loan B, (1-mo.
CME Term SOFR at 0.50% Floor + 1.75%), 5.41%,
02/04/33
 
1,326
1,326,411
Ping Identity Corp., 2025 Term Loan, (1-mo. CME Term
SOFR at 0.00% Floor + 2.75%), 6.42%, 11/15/32(c)
 
548
540,465
Proofpoint, Inc., 2025 Repriced Term Loan, (3-mo. CME
Term SOFR at 0.50% Floor + 3.00%), 6.70%,
08/31/28
 
3,442
3,327,125
Quartz Acquireco LLC, 2025 Term Loan B, (3-mo. CME
Term SOFR at 0.00% Floor + 2.25%), 5.95%,
06/28/30(c)
 
887
735,951
RealPage, Inc., 1st Lien Term Loan, (3-mo. CME Term
SOFR + 3.26%), 6.96%, 04/24/28
 
1,633
1,561,709
SS&C Technologies, Inc., 2024 Term Loan B8, (1-mo.
CME Term SOFR at 0.00% Floor + 2.00%), 5.67%,
05/09/31
 
2,689
2,678,511
UKG, Inc., 2024 Term Loan B, (3-mo. CME Term SOFR
at 0.00% Floor + 2.50%), 6.17%, 02/10/31
 
2,699
2,575,365
VS Buyer LLC, 2025 Term Loan B, (3-mo. CME Term
SOFR at 0.00% Floor + 2.25%), 5.92%, 04/12/31
 
2,352
2,293,652
 
 
50,847,668
Specialty Retail — 1.8%
Belron Finance 2019 LLC, 2026 Repriced Term Loan B,
(3-mo. CME Term SOFR at 0.50% Floor + 2.00%),
5.66%, 10/16/31
 
3,122
3,118,618
Hunter Douglas, Inc., 2025 USD Term Loan B, (3-mo.
CME Term SOFR at 0.50% Floor + 3.00%), 6.70%,
01/20/32
 
1,968
1,956,343
LS Group OpCo Acquistion LLC, 2025 Term Loan B,
(3-mo. CME Term SOFR at 0.00% Floor + 2.50%),
6.17%, 04/23/31
 
1,194
1,190,055
Mavis Tire Express Services Topco Corp., 2025 Repriced
Term Loan, (1-mo. CME Term SOFR at 0.75% Floor +
3.00%), 6.67%, 05/04/28
 
2,945
2,940,799
Peer USA LLC, 2025 USD Term Loan B, (3-mo. CME
Term SOFR at 0.00% Floor + 2.25%), 5.95%,
10/14/32
 
335
331,650
Security
 
Par
(000)
Value
Specialty Retail (continued)
Project Aurora US Finco, Inc., USD Term Loan, (3-mo.
CME Term SOFR at 0.00% Floor + 2.75%), 6.45%,
12/06/32
USD
240
$ 240,000
Pye-Barker Fire & Safety LLC, 2025 Term Loan, (1-mo.
CME Term SOFR at 0.00% Floor + 2.50%), 6.17%,
12/16/32
 
1,105
1,105,883
Restoration Hardware, Inc., 2022 Incremental Term
Loan, (1-mo. CME Term SOFR at 0.50% Floor +
3.35%), 7.02%, 10/20/28
 
279
276,631
 
 
11,159,979
Technology Hardware, Storage & Peripherals — 0.5%
Finastra USA, Inc., 2025 USD Term Loan, (3-mo. CME
Term SOFR at 0.00% Floor + 4.00%), 7.67%,
09/15/32
 
3,298
3,091,875
Textiles, Apparel & Luxury Goods — 0.1%
ABG Intermediate Holdings 2 LLC, 2025 Delayed Draw
Term Loan, (1-mo. CME Term SOFR at 0.00% Floor +
2.25%), 5.92%, 02/13/32
 
628
624,262
Tobacco — 0.0%
Savor Acquisition, Inc., Term Loan B, (3-mo. CME Term
SOFR at 0.00% Floor + 3.00%), 6.67%, 02/19/32
 
61
60,705
Trading Companies & Distributors — 0.1%
TMK Hawk Parent Corp., 2024 Term Loan B, (1-mo.
CME Term SOFR at 1.00% Floor + 4.00%), 7.67%,
07/02/29(c)
 
1,938
881,565
Transportation Infrastructure — 1.1%
Apple Bidco LLC, 2025 Term Loan, (1-mo. CME Term
SOFR at 0.00% Floor + 2.50%), 6.17%, 09/23/31
 
2,825
2,824,761
Brown Group Holding LLC, Term Loan B, (1-mo. CME
Term SOFR at 0.50% Floor + 2.50%), 6.17%,
07/01/31
 
1,219
1,219,597
OLA Netherlands BV, Term Loan, (1-mo. CME Term
SOFR at 0.75% Floor + 6.35%), 10.02%, 12/15/26
 
715
709,442
Rand Parent LLC, 2025 Term Loan B, (3-mo. CME Term
SOFR at 0.00% Floor + 3.00%), 6.70%, 03/18/30
 
1,759
1,755,398
SIRVA Worldwide, Inc., 2024 Term Loan, (3-mo. CME
Term SOFR at 2.00% Floor + 8.00%), 11.66%,
08/20/29
 
1,086
418,204
 
 
6,927,402
Wireless Telecommunication Services — 0.5%
Digicel International Finance Ltd., 2025 Term Loan B,
(1-mo. CME Term SOFR at 0.00% Floor + 5.25%),
8.92%, 08/06/32
 
687
685,704
SBA Senior Finance II LLC, 2024 Term Loan B, (1-mo.
CME Term SOFR at 0.00% Floor + 1.75%), 5.42%,
01/25/31
 
1,342
1,346,011
Windstream Services LLC, 2025 Term Loan B, (1-mo.
CME Term SOFR at 0.00% Floor + 4.00%), 7.67%,
10/06/32
 
1,286
1,284,980
 
 
3,316,695
Total Floating Rate Loan Interests — 84.8%
(Cost: $539,093,639)
523,795,921
22

Schedule of Investments (unaudited)(continued)
March 31, 2026
BlackRock Debt Strategies Fund, Inc. (DSU)
(Percentages shown are based on Net Assets)
Security
 

Shares
Value
Investment Companies
Equity Funds — 5.3%
H-Food Holdings, LLC
 
8,393
$ 155,270
Invesco Senior Loan ETF
 
1,141,200
23,291,892
State Street Blackstone Senior Loan ETF
 
235,000
9,432,900
 
 
32,880,062
Fixed Income Funds — 2.7%
iShares 0-5 Year Investment Grade Corporate Bond
ETF
 
40,000
2,019,600
iShares Broad USD High Yield Corporate Bond ETF(n)
 
395,000
14,551,800
 
 
16,571,400
Total Investment Companies — 8.0%
(Cost: $50,522,717)
49,451,462
 
 
Par
(000)
 
Preferred Securities
Capital Trusts — 0.7%(a)
Banks(k) — 0.0%
Citigroup, Inc., Series GG, 6.88%
USD
60
60,424
PNC Financial Services Group, Inc., Series W, 6.25%
 
30
30,263
 
 
90,687
Capital Markets — 0.0%
Apollo Global Management, Inc., 6.00%, 12/15/54
 
84
78,758
Electric Utilities — 0.1%
AES Corp., 7.60%, 01/15/55
 
71
70,426
CenterPoint Energy, Inc., Series B, 6.85%, 02/15/55
 
19
19,908
Dominion Energy, Inc., 6.63%, 05/15/55
 
15
15,230
Duke Energy Corp., 6.45%, 09/01/54
 
33
34,077
NextEra Energy Capital Holdings, Inc., 6.38%, 08/15/55
 
55
56,031
PG&E Corp., 6.85%, 09/15/56
 
122
120,552
 
 
316,224
Financial Services — 0.3%
Bank of America Corp.(k)
 
Series OO, 6.63%
 
259
265,538
Series U, 6.25%
 
92
92,554
Barclays PLC(k)
 
4.38%
 
200
189,641
9.63%
 
200
218,151
Brookfield Finance, Inc., 6.30%, 01/15/55
 
125
119,730
Citigroup, Inc.(k)
 
Series CC, 7.13%
 
117
118,150
Series DD, 7.00%
 
45
46,313
Series EE, 6.75%
 
100
99,955
Series FF, 6.95%
 
40
40,297
Series HH, 6.63%
 
90
90,068
Goldman Sachs Group, Inc.(k)
 
6.85%
 
85
86,642
Series Y, 6.13%
 
102
101,469
UBS Group AG(b)(k)
 
7.00%
 
200
194,416
7.75%
 
200
206,084
Series NC10, 9.25%
 
200
225,248
 
 
2,094,256
Security
 
Par
(000)
Value
Independent Power and Renewable Electricity Producers(b)(k) — 0.1%
NRG Energy, Inc., 10.25%
USD
125
$ 134,840
Vistra Corp., 7.00%
 
301
301,386
 
 
436,226
Insurance — 0.0%
Corebridge Financial, Inc., 6.38%, 09/15/54
 
59
57,987
Multi-Utilities — 0.0%
AltaGas Ltd., 7.20%, 10/15/54(b)
 
52
52,727
Oil, Gas & Consumable Fuels(k) — 0.2%
Energy Transfer LP, Series G, 7.13%
 
62
63,105
Sunoco LP, 7.88%(b)
 
602
614,657
Venture Global LNG, Inc., 9.00%(b)
 
426
424,316
 
 
1,102,078
 
4,228,943
 
 

Shares
 
Preferred Stocks — 0.0%(d)
Ground Transportation — 0.0%
Sirva BGRS Holdings, Inc., 07/21/30
 
382
66,794
IT Services(c) — 0.0%
Veritas Newco
 
Series G
 
1,882
35,763
Series G-1
 
1,301
24,719
 
 
60,482
 
127,276
Total Preferred Securities — 0.7%
(Cost: $4,500,594)
4,356,219
Warrants
Energy Equipment & Services — 0.0%
Turbo Cayman Ltd., (Strike Price GBP 0.01)(c)(d)
 
1
Financial Services — 0.0%
Service King (Carnelian Point), (Exercisable 01/14/23,
1 Share for 1 Warrant, Expires 06/30/27, Strike Price
USD 10.00)(d)
 
2,435
Total Warrants — 0.0%
(Cost: $)
Total Long-Term Investments — 118.9%
(Cost: $761,596,618)
733,973,589
Short-Term Securities
Money Market Funds — 0.0%
BlackRock Liquidity Funds, T-Fund, Institutional Shares,
3.55%(n)(o)
 
147,572
147,572
Total Short-Term Securities — 0.0%
(Cost: $147,572)
147,572
Total Investments — 118.9%
(Cost: $761,744,190)
734,121,161
Liabilities in Excess of Other Assets — (18.9)%
(116,760,520
)
Net Assets — 100.0%
$  617,360,641
Schedule of Investments
23

Schedule of Investments (unaudited)(continued)
March 31, 2026
BlackRock Debt Strategies Fund, Inc. (DSU)
(a)
Variable rate security. Interest rate resets periodically. The rate shown is the effective
interest rate as of period end. Security description also includes the reference rate and
spread if published and available.
(b)
Security exempt from registration pursuant to Rule 144A under the Securities Act of 1933,
as amended. These securities may be resold in transactions exempt from registration to
qualified institutional investors.
(c)
Security is valued using significant unobservable inputs and is classified as Level 3 in the
fair value hierarchy.
(d)
Non-income producing security.
(e)
Restricted security as to resale, excluding 144A securities. The Fund held restricted
securities with a current value of $282,912, representing 0.1% of its net assets as of
period end, and an original cost of $31,736.
(f)
Payment-in-kind security which may pay interest/dividends in additional par/shares
and/or in cash. Rates shown are the current rate and possible payment rates.
(g)
Issuer filed for bankruptcy and/or is in default.
(h)
This security may be resold to qualified foreign investors and foreign institutional buyers
under Regulation S of the Securities Act of 1933.
(i)
Convertible security.
(j)
Zero-coupon bond.
(k)
Perpetual security with no stated maturity date.
(l)
When-issued security.
(m)
Represents an unsettled loan commitment at period end. Certain details associated with
this purchase are not known prior to the settlement date, including coupon rate.
(n)
Affiliate of the Fund.
(o)
Annualized 7-day yield as of period end.
For purposes of this report, industry and sector sub-classifications may differ from those utilized by the Fund for compliance purposes.
Affiliates
Investments in issuers considered to be affiliate(s) of the Fund during the period ended March 31, 2026 for purposes of Section 2(a)(3) of the Investment Company Act of 1940, as amended, were as follows:
Affiliated Issuer
Value at
12/31/25
Purchases
at Cost
Proceeds
from Sales
Net
Realized
Gain (Loss)
Change in
Unrealized
Appreciation
(Depreciation)
Value at
03/31/26
Shares
Held at
03/31/26
Income
Capital Gain
Distributions
from
Underlying
Funds
BlackRock Liquidity Funds, T-Fund, Institutional Shares
$ 1,327,027
$ 
$ (1,179,455
)(a)
$ 
$ 
$ 147,572
147,572
$ 30,103
$ 
iShares Broad USD High Yield Corporate Bond ETF
10,657,575
4,030,438
(136,213
)
14,551,800
395,000
119,058
 
$ 
$ (136,213
)
$ 14,699,372
$ 149,161
$ 
(a)
Represents net amount purchased (sold).
Derivative Financial Instruments Outstanding as of Period End
Futures Contracts
Description
Number of
Contracts
Expiration
Date
Notional
Amount (000)
Value/
Unrealized
Appreciation
(Depreciation)
Short Contracts
10-Year U.S. Ultra Long Treasury Note
35
06/18/26
$ 3,970
$ 76,738
U.S. Long Bond
20
06/18/26
2,273
69,965
 
$ 146,703
Forward Foreign Currency Exchange Contracts
Currency Purchased
Currency Sold
Counterparty
Settlement Date
Unrealized
Appreciation
(Depreciation)
USD
88,826
EUR
77,000
Barclays Bank PLC
06/17/26
$ (484
)
USD
2,048,767
EUR
1,776,000
Barclays Bank PLC
06/17/26
(11,156
)
USD
115,347
EUR
100,000
Toronto-Dominion Bank
06/17/26
(640
)
 
 
 
 
 
 
$ (12,280
)
24

Schedule of Investments (unaudited)(continued)
March 31, 2026
BlackRock Debt Strategies Fund, Inc. (DSU)
Centrally Cleared Credit Default Swaps — Sell Protection
Reference Obligation/Index
Financing
Rate Received
by the Fund
Payment
Frequency
Termination
Date
Credit
Rating
Notional
Amount (000)
Value
Upfront
Premium
Paid
(Received)
Unrealized
Appreciation
(Depreciation)
CDX.NA.HY.44.V2
5.00
% 
Quarterly
06/20/30
CCC+
USD
495
$ 29,706
$ 23,058
$ 6,648
OTC Total Return Swaps
Paid by the Fund
Received by the Fund
 
 
 
 
 
 
 
 
Rate/Reference
Frequency
Rate/Reference
Frequency
Counterparty
Effective
Date
Termination
Date
Notional
Amount (000)
Value
Upfront
Premium
Paid
(Received)
Unrealized
Appreciation
(Depreciation)
1-day SOFR minus
0.90%, 3.68%
Quarterly
Markit iBoxx USD
Liquid Leveraged
Loan Index
At Termination
Morgan Stanley &
Co. International
PLC
N/A
06/20/26
USD
10,000
$ (49,542
)
$ (108,112
)
$ 58,570
1-day SOFR, 3.68%
Quarterly
Markit iBoxx USD
Liquid Leveraged
Loan Index
At Termination
Morgan Stanley &
Co. International
PLC
N/A
09/20/26
USD
8,000
(39,210
)
(72,138
)
32,928
 
 
 
 
 
 
 
$ (88,752
)
$ (180,250
)
$ 91,498
Fair Value Hierarchy as of Period End
Various inputs are used in determining the fair value of financial instruments at the measurement date. These inputs to valuation techniques are categorized into a fair value hierarchy consisting of three broad levels for financial reporting purposes as follows: 
Level 1 – Unadjusted price quotations in active markets/exchanges that the Fund has the ability to access for identical assets or liabilities;
Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly; and
Level 3 – Inputs that are unobservable and significant to the  entire fair value measurement for the asset or liability (including the Valuation Committee’s assumptions used in determining the fair value of financial instruments).
The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). Accordingly, the degree of judgment exercised in determining fair value is greatest for instruments categorized in Level 3. The inputs used to measure fair value may fall into different levels of the fair value hierarchy.  In such cases, for disclosure purposes, the fair value hierarchy classification is determined based on the lowest level input that is significant to the fair value measurement in its entirety. Investments classified within Level 3 have significant unobservable inputs used by the Valuation Committee in determining the price for Fair Valued Investments. Level 3 investments include equity or debt issued by privately held companies or funds that may not have a secondary market and/or may have a limited number of investors. The categorization of a value determined for financial instruments is based on the pricing transparency of the financial instruments and is not necessarily an indication of the risks associated with investing in those securities. For information about the Fund’s policy regarding valuation of financial instruments, refer to its most recent financial statements.
The following table summarizes the Fund’s financial instruments categorized in the fair value hierarchy.  The breakdown of the Funds financial instruments into major categories is disclosed in the Schedule of Investments above.
 
Level 1
Level 2
Level 3
Total
Assets
Investments
Long-Term Investments
Asset-Backed Securities
$ 
$ 9,562,255
$ 
$ 9,562,255
Common Stocks
Entertainment
282,912
282,912
Financial Services
271,966
271,966
Ground Transportation
1,060
1,060
Hotels, Restaurants & Leisure
168,345
168,345
Industrial Conglomerates
70,047
70,047
IT Services
236,829
236,829
Machinery
177,357
177,357
Semiconductors & Semiconductor Equipment
3
3
Trading Companies & Distributors
173,584
173,584
Wireless Telecommunication Services
199,065
199,065
Schedule of Investments
25

Schedule of Investments (unaudited)(continued)
March 31, 2026
BlackRock Debt Strategies Fund, Inc. (DSU)
Fair Value Hierarchy as of Period End (continued)
 
Level 1
Level 2
Level 3
Total
Corporate Bonds
$ 
$ 143,034,787
$ 2
$ 143,034,789
Fixed Rate Loan Interests
2,191,775
2,191,775
Floating Rate Loan Interests
512,240,155
11,555,766
523,795,921
Investment Companies
Equity Funds
32,724,792
155,270
32,880,062
Fixed Income Funds
16,571,400
16,571,400
Preferred Securities
Capital Trusts
4,228,943
4,228,943
Preferred Stocks
66,794
60,482
127,276
Warrants
Short-Term Securities
Money Market Funds
147,572
147,572
Unfunded Floating Rate Loan Interests(a)
248
248
Liabilities
Unfunded Floating Rate Loan Interests(a)
(5,876
)
(22,610
)
(28,486
)
 
$49,443,767
$671,744,523
$12,904,633
$734,092,923
Derivative Financial Instruments(b)
Assets
Credit Contracts
$ 
$ 6,648
$ 
$ 6,648
Interest Rate Contracts
146,703
91,498
238,201
Liabilities
Foreign Currency Exchange Contracts
(12,280
)
(12,280
)
 
$146,703
$85,866
$
$232,569
(a)
Unfunded floating rate loan interests are valued at the unrealized appreciation (depreciation) on the commitment.
(b)
Derivative financial instruments are swaps and forward foreign currency exchange contracts. Swaps and forward foreign currency exchange contracts are valued at the unrealized
appreciation (depreciation) on the instrument.
The Fund may hold assets and/or liabilities in which the fair value approximates the carrying amount for financial reporting purposes. As of period end, bank borrowings payable of $105,000,000 are categorized as Level 2 within the fair value hierarchy.
A reconciliation of Level 3 financial instruments is presented when the Fund had a significant amount of Level 3 investments and derivative financial instruments at the beginning and/or end of the period in relation to net assets. The following table is a reconciliation of Level 3 investments for which significant unobservable inputs were used in determining fair value:
 
Common
Stocks
Corporate
Bonds
Fixed
Rate Loan
Interests
Floating
Rate Loan
Interests
Other
Interests
Preferred
Stocks
Unfunded
Floating
Rate Loan
Interests
Assets
Opening balance, as of December 31, 2025
$ 1,695,564
$ 2
$ 
$ 15,400,997
$ 
(a)
$ 74,156
$ 321
Transfers into Level 3(b)
0
4,167,801
13,300
Transfers out of Level 3(c)
0
(5,427,668
)
(321
)
Accrued discounts/premiums
0
4,177
Net realized gain (loss)
(63,280
)
(75,400
)
Net change in unrealized appreciation (depreciation)(d)
(552,889
)
(1,877
)
(51,352
)
(13,674
)
(35,910
)
Purchases
232,883
1,877
2,415,824
Sales
(1,285
)
(4,878,613
)
Closing balance, as of March 31, 2026
$ 1,310,993
$ 2
$ 
$ 11,555,766
$ 
(a)
$ 60,482
$ (22,610
)
Net change in unrealized appreciation (depreciation) on investments still held at March 31, 2026(d)
$ (616,169
)
$ 
$ (1,877
)
$ (87,860
)
$ 
(a)
$ (13,674
)
$ (35,911
)
 
Warrants
Total
Assets
Opening balance, as of December 31, 2025
$ 
(a)
$ 17,171,040
Transfers into Level 3(b)
4,181,101
Transfers out of Level 3(c)
(5,427,989
)
Accrued discounts/premiums
4,177
Net realized gain (loss)
(138,680
)
Net change in unrealized appreciation (depreciation)(d)
(655,702
)
26

Schedule of Investments (unaudited)(continued)
March 31, 2026
BlackRock Debt Strategies Fund, Inc. (DSU)
 
Warrants
Total
Purchases
$ 
$ 2,650,584
Sales
(4,879,898
)
Closing balance, as of March 31, 2026
$ 
(a)
$ 12,904,633
Net change in unrealized appreciation (depreciation) on investments still held at March 31, 2026(d)
$ 
(a)
$ (755,491
)
(a)
Rounds to less than $1.
(b)
As of December 31, 2025, the Fund used observable inputs in determining the value of certain investments. As of March 31, 2026, the Fund used significant unobservable inputs in
determining the value of the same investments. As a result, investments at beginning of period value were transferred from Level 2 to Level 3 in the disclosure hierarchy.
(c)
As of December 31, 2025, the Fund used significant unobservable inputs in determining the value of certain investments. As of March 31, 2026, the Fund used observable inputs in
determining the value of the same investments. As a result, investments at beginning of period value were transferred from Level 3 to Level 2 in the disclosure hierarchy.
(d)
Any difference between net change in unrealized appreciation (depreciation) and net change in unrealized appreciation (depreciation) on investments still held at March 31, 2026 is
generally due to investments no longer held or categorized as Level 3 at period end.
The Fund’s financial instruments that are categorized as Level 3 were valued utilizing third-party pricing information without adjustment. Such valuations are based on unobservable inputs. A significant change in third-party information could result in a significantly lower or higher value of such Level 3 financial instruments.
Currency Abbreviation 
EUR
Euro
USD
United States Dollar
Portfolio Abbreviation 
CLO
Collateralized Loan Obligation
CME
Chicago Mercantile Exchange
CMT
Constant Maturity Treasury
CVR
Contingent Value Right
DAC
Designated Activity Company
DIP
Debtor-In-Possession
ETF
Exchange-Traded Fund
GO
General Obligation Bonds
PIK
Payment-in-Kind
REIT
Real Estate Investment Trust
SOFR
Secured Overnight Financing Rate
Schedule of Investments
27