Form D Raw Data - Electronic Filing Depository

EFDID: 12464EFD: Raw Data

Issuer: ABS OFFSHORE SPC (0001289278) - D/A

Accession: 0001013594-17-000750 () (EDGAR Files) (Form D)

Edgar Posted: Oct. 19, 2017
EFD Posted: Oct. 19, 2017

- < edgarSubmission >

< schemaVersion > X0708 </ schemaVersion >

< submissionType > D/A </ submissionType >

< testOrLive > LIVE </ testOrLive >

- < primaryIssuer >

< cik > 0001289278 </ cik >

< entityName > ABS OFFSHORE SPC </ entityName >

- < issuerAddress >

< street1 > MAPLES CORPORATE SERVICES LIMITED </ street1 >

< street2 > UGLAND HOUSE </ street2 >

< city > GRAND CAYMAN </ city >

< stateOrCountry > E9 </ stateOrCountry >

< stateOrCountryDescription > CAYMAN ISLANDS </ stateOrCountryDescription >

< zipCode > KY1-1104 </ zipCode >

</ issuerAddress >

< issuerPhoneNumber > (345) 949-8066 </ issuerPhoneNumber >

< jurisdictionOfInc > CAYMAN ISLANDS </ jurisdictionOfInc >

- < edgarPreviousNameList >

< previousName > ABS OFFSHORE LTD </ previousName >

</ edgarPreviousNameList >

< entityType > Other </ entityType >

< entityTypeOtherDesc > Segregated Portfolio Company </ entityTypeOtherDesc >

- < yearOfInc >

< overFiveYears > true </ overFiveYears >

</ yearOfInc >

</ primaryIssuer >

- < relatedPersonsList >

- < relatedPersonInfo >

- < relatedPersonName >

< firstName > Laurence </ firstName >

< middleName > K. </ middleName >

< lastName > Russian </ lastName >

</ relatedPersonName >

- < relatedPersonAddress >

< street1 > c/o ABS Investment Management LLC </ street1 >

< street2 > 537 Steamboat Road </ street2 >

< city > Greenwich </ city >

< stateOrCountry > CT </ stateOrCountry >

< stateOrCountryDescription > CONNECTICUT </ stateOrCountryDescription >

< zipCode > 06830 </ zipCode >

</ relatedPersonAddress >

- < relatedPersonRelationshipList >

< relationship > Executive Officer </ relationship >

< relationship > Director </ relationship >

</ relatedPersonRelationshipList >

< relationshipClarification > Mr. Russian is a Managing Member of ABS Investment Management LLC, the Investment Manager of the Issuer, and a Director of the Issuer. </ relationshipClarification >

</ relatedPersonInfo >

- < relatedPersonInfo >

- < relatedPersonName >

< firstName > Alain </ firstName >

< lastName > De Coster </ lastName >

</ relatedPersonName >

- < relatedPersonAddress >

< street1 > c/o ABS Investment Management LLC </ street1 >

< street2 > 537 Steamboat Road </ street2 >

< city > Greenwich </ city >

< stateOrCountry > CT </ stateOrCountry >

< stateOrCountryDescription > CONNECTICUT </ stateOrCountryDescription >

< zipCode > 06830 </ zipCode >

</ relatedPersonAddress >

- < relatedPersonRelationshipList >

< relationship > Executive Officer </ relationship >

</ relatedPersonRelationshipList >

< relationshipClarification > Mr. De Coster is a Managing Member of ABS Investment Management LLC, the Investment Manager. </ relationshipClarification >

</ relatedPersonInfo >

- < relatedPersonInfo >

- < relatedPersonName >

< firstName > Guilherme </ firstName >

< lastName > Valle </ lastName >

</ relatedPersonName >

- < relatedPersonAddress >

< street1 > c/o ABS Investment Management LLC </ street1 >

< street2 > 537 Steamboat Road </ street2 >

< city > Greenwich </ city >

< stateOrCountry > CT </ stateOrCountry >

< stateOrCountryDescription > CONNECTICUT </ stateOrCountryDescription >

< zipCode > 06830 </ zipCode >

</ relatedPersonAddress >

- < relatedPersonRelationshipList >

< relationship > Executive Officer </ relationship >

</ relatedPersonRelationshipList >

< relationshipClarification > Mr. Valle is a Managing Member of ABS Investment Management LLC, the Investment Manager. </ relationshipClarification >

</ relatedPersonInfo >

- < relatedPersonInfo >

- < relatedPersonName >

< firstName > Richard </ firstName >

< middleName > L. </ middleName >

< lastName > Latto </ lastName >

</ relatedPersonName >

- < relatedPersonAddress >

< street1 > c/o ABS Investment Management LLC </ street1 >

< street2 > 537 Steamboat Road </ street2 >

< city > Greenwich </ city >

< stateOrCountry > CT </ stateOrCountry >

< stateOrCountryDescription > CONNECTICUT </ stateOrCountryDescription >

< zipCode > 06830 </ zipCode >

</ relatedPersonAddress >

- < relatedPersonRelationshipList >

< relationship > Director </ relationship >

</ relatedPersonRelationshipList >

< relationshipClarification />

</ relatedPersonInfo >

- < relatedPersonInfo >

- < relatedPersonName >

< firstName > Bruce </ firstName >

< lastName > Beaty </ lastName >

</ relatedPersonName >

- < relatedPersonAddress >

< street1 > c/o ABS Investment Management LLC </ street1 >

< street2 > 537 Steamboat Road </ street2 >

< city > Greenwich </ city >

< stateOrCountry > CT </ stateOrCountry >

< stateOrCountryDescription > CONNECTICUT </ stateOrCountryDescription >

< zipCode > 06830 </ zipCode >

</ relatedPersonAddress >

- < relatedPersonRelationshipList >

< relationship > Director </ relationship >

</ relatedPersonRelationshipList >

< relationshipClarification />

</ relatedPersonInfo >

</ relatedPersonsList >

- < offeringData >

- < industryGroup >

< industryGroupType > Pooled Investment Fund </ industryGroupType >

- < investmentFundInfo >

< investmentFundType > Hedge Fund </ investmentFundType >

< is40Act > false </ is40Act >

</ investmentFundInfo >

</ industryGroup >

- < issuerSize >

< aggregateNetAssetValueRange > Decline to Disclose </ aggregateNetAssetValueRange >

</ issuerSize >

- < federalExemptionsExclusions >

< item > 06b </ item >

< item > 3C </ item >

< item > 3C.7 </ item >

</ federalExemptionsExclusions >

- < typeOfFiling >

- < newOrAmendment >

< isAmendment > true </ isAmendment >

< previousAccessionNumber > 0001013594-16-001280 </ previousAccessionNumber >

</ newOrAmendment >

- < dateOfFirstSale >

< value > 2003-01-01 </ value >

</ dateOfFirstSale >

</ typeOfFiling >

- < durationOfOffering >

< moreThanOneYear > true </ moreThanOneYear >

</ durationOfOffering >

- < typesOfSecuritiesOffered >

< isPooledInvestmentFundType > true </ isPooledInvestmentFundType >

</ typesOfSecuritiesOffered >

- < businessCombinationTransaction >

< isBusinessCombinationTransaction > false </ isBusinessCombinationTransaction >

< clarificationOfResponse />

</ businessCombinationTransaction >

< minimumInvestmentAccepted > 100000 </ minimumInvestmentAccepted >

- < salesCompensationList >

- < recipient >

< recipientName > Citigroup Global Markets Inc. </ recipientName >

< recipientCRDNumber > 7059 </ recipientCRDNumber >

< associatedBDName > None </ associatedBDName >

< associatedBDCRDNumber > None </ associatedBDCRDNumber >

- < recipientAddress >

< street1 > 388 Greenwich Street </ street1 >

< street2 > 18th Floor </ street2 >

< city > New York </ city >

< stateOrCountry > NY </ stateOrCountry >

< stateOrCountryDescription > NEW YORK </ stateOrCountryDescription >

< zipCode > 10013 </ zipCode >

</ recipientAddress >

- < statesOfSolicitationList >

< value > All States </ value >

</ statesOfSolicitationList >

< foreignSolicitation > false </ foreignSolicitation >

</ recipient >

- < recipient >

< recipientName > Wachovia Alternative Strategies, Inc. </ recipientName >

< recipientCRDNumber > 133204 </ recipientCRDNumber >

< associatedBDName > None </ associatedBDName >

< associatedBDCRDNumber > None </ associatedBDCRDNumber >

- < recipientAddress >

< street1 > 401 South Tryon Street </ street1 >

< city > Charlotte </ city >

< stateOrCountry > NC </ stateOrCountry >

< stateOrCountryDescription > NORTH CAROLINA </ stateOrCountryDescription >

< zipCode > 28202 </ zipCode >

</ recipientAddress >

- < statesOfSolicitationList >

< value > All States </ value >

</ statesOfSolicitationList >

< foreignSolicitation > false </ foreignSolicitation >

</ recipient >

</ salesCompensationList >

- < offeringSalesAmounts >

< totalOfferingAmount > Indefinite </ totalOfferingAmount >

< totalAmountSold > 3328594188 </ totalAmountSold >

< totalRemaining > Indefinite </ totalRemaining >

< clarificationOfResponse />

</ offeringSalesAmounts >

- < investors >

< hasNonAccreditedInvestors > false </ hasNonAccreditedInvestors >

< totalNumberAlreadyInvested > 467 </ totalNumberAlreadyInvested >

</ investors >

- < salesCommissionsFindersFees >

- < salesCommissions >

< dollarAmount > 0 </ dollarAmount >

</ salesCommissions >

- < findersFees >

< dollarAmount > 3131136 </ dollarAmount >

< isEstimate > true </ isEstimate >

</ findersFees >

< clarificationOfResponse > Estimate represents fees paid to date. Finders receive a share of Investment Manager's management fees and/or performance fees. </ clarificationOfResponse >

</ salesCommissionsFindersFees >

- < useOfProceeds >

- < grossProceedsUsed >

< dollarAmount > 0 </ dollarAmount >

< isEstimate > true </ isEstimate >

</ grossProceedsUsed >

< clarificationOfResponse > The Issuer pays (i) an annual management fee equal to a percentage of the Issuer's assets under management to the Investment Manager and (ii) a fee to the independent directors. </ clarificationOfResponse >

</ useOfProceeds >

- < signatureBlock >

< authorizedRepresentative > false </ authorizedRepresentative >

- < signature >

< issuerName > ABS OFFSHORE SPC </ issuerName >

< signatureName > /s/ Laurence K. Russian </ signatureName >

< nameOfSigner > Laurence K. Russian </ nameOfSigner >

< signatureTitle > Director </ signatureTitle >

< signatureDate > 2017-10-19 </ signatureDate >

</ signature >

</ signatureBlock >

</ offeringData >

</ edgarSubmission >