787 Seventh Avenue New York, NY 10019-6099 Tel: 212 728 8000 Fax: 212 728 8111

July 30, 2025 

VIA EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: BlackRock Floating Rate Income Strategies Fund, Inc.

  Investment Company Act File No. 811-21413

Ladies and Gentlemen:

On behalf of BlackRock Floating Rate Income Strategies Fund, Inc. (the “Fund”), pursuant to the Securities Act of 1933, as amended, and the Investment Company Act of 1940, as amended, we hereby file via EDGAR transmission the Fund’s Registration Statement on Form N-2.

Any questions on the Registration Statement should be directed to the undersigned at (212) 728-8369.

Very truly yours,

/s/ Robert C. Harrington

Robert C. Harrington

Enclosures

cc: Janey Ahn, Esq., BlackRock Advisors, LLC

  Ben Niehaus, Esq., BlackRock Advisors, LLC

  Elliot J. Gluck, Willkie Farr & Gallagher LLP

BRUSSELS CHICAGO DALLAS FRANKFURT HAMBURG HOUSTON  LONDON LOS ANGELES 

MILAN MUNICH NEW YORK PALO ALTO PARIS ROME SAN FRANCISCO WASHINGTON