<SEC-DOCUMENT>0001104659-24-104258.txt : 20240930
<SEC-HEADER>0001104659-24-104258.hdr.sgml : 20240930
<ACCEPTANCE-DATETIME>20240930160112
ACCESSION NUMBER:		0001104659-24-104258
CONFORMED SUBMISSION TYPE:	D/A
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		<ITEMS>06b
ITEM INFORMATION:		Investment Company Act Section 3(c)
ITEM INFORMATION:		Section 3(c)(7)
FILED AS OF DATE:		20240930
DATE AS OF CHANGE:		20240930
EFFECTIVENESS DATE:		20240930

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GSI Absolute Return Fund L.P.
		CENTRAL INDEX KEY:			0001443886
		ORGANIZATION NAME:           	
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE

	FILING VALUES:
		FORM TYPE:		D/A
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-121884
		FILM NUMBER:		241339496

	BUSINESS ADDRESS:	
		STREET 1:		C/O GSI FUNDS LLC
		STREET 2:		303 INTERNATIONAL CIRCLE, SUITE 360
		CITY:			HUNT VALLEY
		STATE:			MD
		ZIP:			21030
		BUSINESS PHONE:		410-561-0900

	MAIL ADDRESS:	
		STREET 1:		C/O GSI FUNDS LLC
		STREET 2:		303 INTERNATIONAL CIRCLE, SUITE 360
		CITY:			HUNT VALLEY
		STATE:			MD
		ZIP:			21030

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GSI SOTER FUND LP
		DATE OF NAME CHANGE:	20080826
</SEC-HEADER>
<DOCUMENT>
<TYPE>D/A
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
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    <schemaVersion>X0708</schemaVersion>

    <submissionType>D/A</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001443886</cik>
        <entityName>GSI Absolute Return Fund L.P.</entityName>
        <issuerAddress>
            <street1>303 INTERNATIONAL CIRCLE</street1>
            <street2>SUITE 360</street2>
            <city>HUNT VALLEY</city>
            <stateOrCountry>MD</stateOrCountry>
            <stateOrCountryDescription>MARYLAND</stateOrCountryDescription>
            <zipCode>21030</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>410-561-0900</issuerPhoneNumber>
        <jurisdictionOfInc>DELAWARE</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <previousName>GSI SOTER FUND LP</previousName>
        </edgarPreviousNameList>
        <entityType>Limited Partnership</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>n/a</firstName>
                <lastName>GSI Funds LLC</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>303 International Circle</street1>
                <street2>Suite 360</street2>
                <city>Hunt Valley</city>
                <stateOrCountry>MD</stateOrCountry>
                <stateOrCountryDescription>MARYLAND</stateOrCountryDescription>
                <zipCode>21030</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>General Partner</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>David</firstName>
                <middleName>S.</middleName>
                <lastName>Greenberg</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>303 International Circle</street1>
                <street2>Suite 360</street2>
                <city>Hunt Valley</city>
                <stateOrCountry>MD</stateOrCountry>
                <stateOrCountryDescription>MARYLAND</stateOrCountryDescription>
                <zipCode>21030</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Todd</firstName>
                <middleName>K.</middleName>
                <lastName>Snyder</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>303 International Circle</street1>
                <street2>Suite 360</street2>
                <city>Hunt Valley</city>
                <stateOrCountry>MD</stateOrCountry>
                <stateOrCountryDescription>MARYLAND</stateOrCountryDescription>
                <zipCode>21030</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</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>06b</item>
            <item>3C</item>
            <item>3C.7</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>true</isAmendment>
                <previousAccessionNumber>0001443886-24-000001</previousAccessionNumber>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2008-08-01</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>true</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isPooledInvestmentFundType>true</isPooledInvestmentFundType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>Indefinite</totalOfferingAmount>
            <totalAmountSold>118500</totalAmountSold>
            <totalRemaining>Indefinite</totalRemaining>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>133</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>GSI Absolute Return Fund L.P.</issuerName>
                <signatureName>/s/ Todd Snyder</signatureName>
                <nameOfSigner>Todd Snyder</nameOfSigner>
                <signatureTitle>Principal of the General Partner</signatureTitle>
                <signatureDate>2024-09-30</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
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</SEC-DOCUMENT>