-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 RqMauYXvVV65H9vPDFlFc6/jnATrd2KOnvolBX6Tk+v+iCf/A0Fw7k/aSEvebVBx
 QS7mNsvCE9boJgJ69eIRpg==

<SEC-DOCUMENT>0001138738-11-000003.txt : 20110321
<SEC-HEADER>0001138738-11-000003.hdr.sgml : 20110321
<ACCEPTANCE-DATETIME>20110321160335
ACCESSION NUMBER:		0001138738-11-000003
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20110321
DATE AS OF CHANGE:		20110321
EFFECTIVENESS DATE:		20110321

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ABR LLC
		CENTRAL INDEX KEY:			0001138738
		IRS NUMBER:				990335684
		STATE OF INCORPORATION:			HI
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-157086
		FILM NUMBER:		11701344

	BUSINESS ADDRESS:	
		STREET 1:		1541 S. BERETANIA ST, SUITE 306
		CITY:			HONOLULU
		STATE:			HI
		ZIP:			96826
		BUSINESS PHONE:		808-533-1400

	MAIL ADDRESS:	
		STREET 1:		1541 S. BERETANIA ST., SUITE 306
		CITY:			HONOLULU
		STATE:			HI
		ZIP:			96826
</SEC-HEADER>
<DOCUMENT>
<TYPE>D
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0704</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001138738</cik>
        <entityName>ABR LLC</entityName>
        <issuerAddress>
            <street1>1541 S. BERETANIA ST, SUITE 306</street1>
            <city>HONOLULU</city>
            <stateOrCountry>HI</stateOrCountry>
            <stateOrCountryDescription>HAWAII</stateOrCountryDescription>
            <zipCode>96826</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>808-983-1660</issuerPhoneNumber>
        <jurisdictionOfInc>HAWAII</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Limited Liability Company</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Albert</firstName>
                <middleName>H.</middleName>
                <lastName>Pleus</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1541 S. Beretania St., Suite 306</street1>
                <city>Honolulu</city>
                <stateOrCountry>HI</stateOrCountry>
                <stateOrCountryDescription>HAWAII</stateOrCountryDescription>
                <zipCode>96826</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Mr. Pleus is a member of the Board of Managers of the Issuer</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>John</firstName>
                <lastName>Farias</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1541 S. Beretania St., Suite 306</street1>
                <city>Honolulu</city>
                <stateOrCountry>HI</stateOrCountry>
                <stateOrCountryDescription>HAWAII</stateOrCountryDescription>
                <zipCode>96826</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Mr. Farias is a member of the Board of Managers of the Issuer</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Wesley</firstName>
                <lastName>Chun</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1541 S. Beretania St., Suite 306</street1>
                <city>Honolulu</city>
                <stateOrCountry>HI</stateOrCountry>
                <stateOrCountryDescription>HAWAII</stateOrCountryDescription>
                <zipCode>96826</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Mr. Chun is a member of the Board of Managers of the Issuer</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Chaz</firstName>
                <lastName>Berman</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1541 S. Beretania St., Suite 306</street1>
                <city>Honolulu</city>
                <stateOrCountry>HI</stateOrCountry>
                <stateOrCountryDescription>HAWAII</stateOrCountryDescription>
                <zipCode>96826</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Chris</firstName>
                <lastName>Churchill</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1541 S. Beretania St., Suite 306</street1>
                <city>Honolulu</city>
                <stateOrCountry>HI</stateOrCountry>
                <stateOrCountryDescription>HAWAII</stateOrCountryDescription>
                <zipCode>96826</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other Technology</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Decline to Disclose</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>1999-02-05</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>10000</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>413581</totalOfferingAmount>
            <totalAmountSold>413581</totalAmountSold>
            <totalRemaining>0</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>11</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse>No proceeds were used for payments to any executive officer, director, manager or promoter of Issuer, except as required for ordinary operating expenses of Issuer, including salaries.</clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>ABR LLC</issuerName>
                <signatureName>Albert H. Pleus</signatureName>
                <nameOfSigner>Albert H. Pleus</nameOfSigner>
                <signatureTitle>Manager</signatureTitle>
                <signatureDate>2011-03-17</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----