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        <payoffProfile>Long</payoffProfile>
        <assetConditional assetCat="OTHER" desc="Private Fund"/>
        <issuerCat>PF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>Y</isRestrictedSec>
        <fairValLevel>N/A</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Sagil Latin American Opportunities Fund LP</name>
        <lei>N/A</lei>
        <title>Sagil Latin American Opportunities Fund LP</title>
        <cusip>999999999</cusip>
        <identifiers>
          <other otherDesc="System Generated" value="B82FDA71C76681458224F3B3047BB8A4"/>
        </identifiers>
        <balance>12146152.15</balance>
        <units>OU</units>
        <descOthUnits>Other Units</descOthUnits>
        <curCd>USD</curCd>
        <valUSD>12146152.15</valUSD>
        <pctVal>4.5994305002</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetConditional assetCat="OTHER" desc="Private Fund"/>
        <issuerCat>PF</issuerCat>
        <invCountry>KY</invCountry>
        <isRestrictedSec>Y</isRestrictedSec>
        <fairValLevel>N/A</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Seligman Healthcare Spectrum Fund LLC</name>
        <lei>N/A</lei>
        <title>Seligman Healthcare Spectrum Fund LLC</title>
        <cusip>999999999</cusip>
        <identifiers>
          <other otherDesc="System Generated" value="B268D52788038946BCC1B5F09D964BA9"/>
        </identifiers>
        <balance>16677439.91</balance>
        <units>OU</units>
        <descOthUnits>Other Units</descOthUnits>
        <curCd>USD</curCd>
        <valUSD>16677439.91</valUSD>
        <pctVal>6.3153107947</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetConditional assetCat="OTHER" desc="Private Fund"/>
        <issuerCat>PF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>Y</isRestrictedSec>
        <fairValLevel>N/A</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Seligman Tech Spectrum Fund LLC</name>
        <lei>N/A</lei>
        <title>Seligman Tech Spectrum Fund LLC</title>
        <cusip>999999999</cusip>
        <identifiers>
          <other otherDesc="System Generated" value="6434D1DCED2CEE4F94947B64E40986E5"/>
        </identifiers>
        <balance>17827567.88</balance>
        <units>OU</units>
        <descOthUnits>Other Units</descOthUnits>
        <curCd>USD</curCd>
        <valUSD>17827567.88</valUSD>
        <pctVal>6.7508342098</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetConditional assetCat="OTHER" desc="Private Fund"/>
        <issuerCat>PF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>Y</isRestrictedSec>
        <fairValLevel>N/A</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Vellichor Offshore Fund Ltd.</name>
        <lei>N/A</lei>
        <title>Vellichor Offshore Fund Ltd.</title>
        <cusip>999999999</cusip>
        <identifiers>
          <other otherDesc="System Generated" value="E2894AE3162478448586F185088FE5AB"/>
        </identifiers>
        <balance>4092431.1</balance>
        <units>OU</units>
        <descOthUnits>Other Units</descOthUnits>
        <curCd>USD</curCd>
        <valUSD>4092431.1</valUSD>
        <pctVal>1.5496967425</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetConditional assetCat="OTHER" desc="Private Fund"/>
        <issuerCat>PF</issuerCat>
        <invCountry>KY</invCountry>
        <isRestrictedSec>Y</isRestrictedSec>
        <fairValLevel>N/A</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Voss Value-Oriented Special Situations Fund LP</name>
        <lei>N/A</lei>
        <title>Voss Value-Oriented Special Situations Fund LP</title>
        <cusip>999999999</cusip>
        <identifiers>
          <other otherDesc="System Generated" value="D45080A3FD622D42B03E3271E6FD6FFC"/>
        </identifiers>
        <balance>4133089.14</balance>
        <units>OU</units>
        <descOthUnits>Other Units</descOthUnits>
        <curCd>USD</curCd>
        <valUSD>4133089.14</valUSD>
        <pctVal>1.5650928801</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetConditional assetCat="OTHER" desc="Private Fund"/>
        <issuerCat>PF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>Y</isRestrictedSec>
        <fairValLevel>N/A</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
    </invstOrSecs>
    <explntrNotes>
      <explntrNote note="The fund is reporting returns without deducting sales loads and redemption fees, if applicable." noteItem="B.5.a"/>
    </explntrNotes>
    <signature>
      <ncom:dateSigned>2026-09-28</ncom:dateSigned>
      <ncom:nameOfApplicant>ABS Long/Short Strategies Fund</ncom:nameOfApplicant>
      <ncom:signature>/s/ Laurence K. Russian</ncom:signature>
      <ncom:signerName>Laurence K. Russian</ncom:signerName>
      <ncom:title>President and Chief Executive Officer</ncom:title>
    </signature>
  </formData>
  <documents>XXXX</documents>
</edgarSubmission>
