-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 +A2ztmCpDu8t9OvIP1LN+A==

<SEC-DOCUMENT>0001013594-10-000391.txt : 20100316
<SEC-HEADER>0001013594-10-000391.hdr.sgml : 20100316
<ACCEPTANCE-DATETIME>20100316164835
ACCESSION NUMBER:		0001013594-10-000391
CONFORMED SUBMISSION TYPE:	D/A
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
ITEM INFORMATION:		Investment Company Act Section 3(c)
ITEM INFORMATION:		Section 3(c)(7)
FILED AS OF DATE:		20100316
DATE AS OF CHANGE:		20100316
EFFECTIVENESS DATE:		20100316

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ABS OFFSHORE SPC
		CENTRAL INDEX KEY:			0001289278
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		D/A
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-65189
		FILM NUMBER:		10686054

	BUSINESS ADDRESS:	
		STREET 1:		MAPLES CORPORATE SERVICES LIMITED
		STREET 2:		UGLAND HOUSE
		CITY:			GRAND CAYMAN
		STATE:			E9
		ZIP:			KY1-1104
		BUSINESS PHONE:		(345) 949-8066

	MAIL ADDRESS:	
		STREET 1:		MAPLES CORPORATE SERVICES LIMITED
		STREET 2:		UGLAND HOUSE
		CITY:			GRAND CAYMAN
		STATE:			E9
		ZIP:			KY1-1104

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ABS OFFSHORE LTD
		DATE OF NAME CHANGE:	20040504
</SEC-HEADER>
<DOCUMENT>
<TYPE>D/A
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0603</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>
            <zipCode>KY1-1104</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>(345) 949-8066</issuerPhoneNumber>
        <jurisdictionOfInc>CAYMAN ISLANDS</jurisdictionOfInc>
        <issuerPreviousNameList></issuerPreviousNameList>
        <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>55 Railroad Avenue</street2>
                <city>Greenwich</city>
                <stateOrCountry>CT</stateOrCountry>
                <zipCode>06830</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Promoter</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Alain</firstName>
                <lastName>De Coster</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o ABS Investment Management LLC</street1>
                <street2>55 Railroad Avenue</street2>
                <city>Greenwich</city>
                <stateOrCountry>CT</stateOrCountry>
                <zipCode>06830</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Promoter</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Guilherme</firstName>
                <lastName>Valle</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o ABS Investment Management LLC</street1>
                <street2>55 Railroad Avenue</street2>
                <city>Greenwich</city>
                <stateOrCountry>CT</stateOrCountry>
                <zipCode>06830</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Promoter</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>John</firstName>
                <lastName>Verhooren</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o Citco Fund Services (Europe) B.V.</street1>
                <street2>Teleport, Nartitaweg 165</street2>
                <city>Amsterdam</city>
                <stateOrCountry>P7</stateOrCountry>
                <zipCode>1043 BW</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Georg</firstName>
                <lastName>Ehrensperger</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o Citco Fund Services (Europe) B.V.</street1>
                <street2>Teleport, Naritaweg 165</street2>
                <city>Amsterdam</city>
                <stateOrCountry>P7</stateOrCountry>
                <zipCode>1043 BW</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </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>06</item>
            <item>3C</item>
            <item>3C.7</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>true</isAmendment>
                <previousAccessionNumber>9999999997-04-021334</previousAccessionNumber>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2003-01-01</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>true</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isPooledInvestmentFundType>true</isPooledInvestmentFundType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>50000</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>
                    <zipCode>10013</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <value>All States</value>
                </statesOfSolicitationList>
            </recipient>
        </salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>Indefinite</totalOfferingAmount>
            <totalAmountSold>1736267060</totalAmountSold>
            <totalRemaining>Indefinite</totalRemaining>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>267</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>1617195</dollarAmount>
            </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>35871156</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse>Estimate represents management fees paid to date.  Investment Manager receives a percentage that varies depending upon the class in which an investor is invested.</clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>ABS OFFSHORE SPC</issuerName>
                <signatureName>/s/ Laurence K. Russian</signatureName>
                <nameOfSigner>Laurence K. Russian</nameOfSigner>
                <signatureTitle>Managing Member of the Investment Manager</signatureTitle>
                <signatureDate>2010-03-16</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----