UNITED STATES SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
SCHEDULE TO
TENDER OFFER STATEMENT UNDER SECTION 14(D)(1) OR 13(E)(1)
OF THE SECURITIES EXCHANGE ACT OF 1934
FINAL AMENDMENT
ABS LONG/SHORT STRATEGIES FUND
(Name of Subject Company (Issuer))
ABS LONG/SHORT STRATEGIES FUND
(Name of Filing Person(s) (Issuer))
Founders’ Shares
(Title of Class of Securities)
00385P 109
(CUSIP Number of Class of Securities)
Laurence K. Russian
ABS Investment Management LLC
2187 Atlantic Street, Suite 604
Stamford, Connecticut 06902
(203) 618-3700
(Name, Address and Telephone Number of Person Authorized to Receive Notices and
Communications on Behalf of the Filing Person(s))
Copy to:
Philip B. Sineneng
Thompson Hine LLP
41 South High Street, Suite 1700
Columbus, Ohio 43215-6101
(614) 469-3217
February 2, 2026
(Date Tender Offer First Published,
Sent or Given to Security Holders)
☐ Check the box if the filing relates solely to preliminary communications made before the commencement of a tender offer.
Check the appropriate boxes below to designate any transactions to which the statement relates:
| ☐ | third-party tender offer subject to Rule 14d-1. | |
| ☒ | issuer tender offer subject to Rule 13e-4. | |
| ☐ | going-private transaction subject to Rule 13e-3. | |
| ☐ | amendment to Schedule 13D under Rule 13d-2. |
Check the following box if the filing is a final amendment reporting the results of the tender offer: ☒
If applicable, check the appropriate box(es) below to designate the appropriate rule provisions:
| ☐ | Rule 13e-4(i) (Cross-Border Issuer Tender Offer) | |
| ☐ | Rule 14d-1(d) (Cross-Border Third-Party Tender Offer) |
This final amendment relates to the Issuer Tender Offer Statement on Schedule TO (the “Statement”) originally filed with the Securities and Exchange Commission on February 2, 2026 by ABS Long/Short Strategies Fund (the “Fund”) in connection with an offer (the “Offer”) by the Fund to purchase up to $64,414,599 of its Founders’ Shares (“Shares”) in the Fund on the terms and subject to the conditions set out in the Offer to Purchase and the related Letter of Transmittal. Copies of the Offer to Purchase and the Letter of Transmittal were previously filed as Exhibits B and C to the Statement on February 2, 2026.
This is the final amendment to the Statement and is being filed to report the results of the Offer. The following information is furnished pursuant to Rule 13e-4(c)(4):
1. Shareholders of Shares of the Fund (“Shareholders”) that desired to tender their Shares, or a portion thereof, for purchase were required to submit their tenders by 11:59 P.M., Eastern Time, on March 3, 2026.
2. As of March 3, 2026, no Shares were tendered prior to the expiration of the Offer, and therefore, no Shares were accepted for purchase by the Fund in accordance with the terms of the Offer.
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SIGNATURE
After due inquiry and to the best of my knowledge and belief, I certify that the information set out in this statement is true, complete and correct.
| ABS Long/Short Strategies Fund | |||
| By: | /s/ Laurence K. Russian | ||
| Name: | Laurence K. Russian | ||
| Title: | President and Chief Executive Officer | ||
July 31, 2026
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EXHIBIT INDEX
EXHIBITS
| FILING FEES. | Calculation of Filing Fee Tables. |
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