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        <name>UNIFRAX ESCROW ISS CORP</name>
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        <name>Sigma Holdco BV</name>
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        <name>Constellation Automotive Limited</name>
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        <name>Royal Bank of Canada</name>
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        <name>CLYDESDALE ACQUISITION</name>
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        <name>GARFUNKELUX HOLDCO 3 SA</name>
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        <name>Royal Bank of Canada</name>
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        <name>NCL CORPORATION LTD</name>
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        <name>MICHAELS COS INC/THE</name>
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        <title>Michaels Cos Inc/The</title>
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        <name>AETHON UN/AETHIN UN FIN</name>
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        <name>iShares iBoxx High Yield Corporate Bond ETF</name>
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        <name>California Resources Corp</name>
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        <name>China Evergrande Group</name>
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        <lei>254900SAGUYT3MBUU161</lei>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>ITT HOLDINGS LLC</name>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>INTERCEMENT FIN OP BV</name>
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        <curCd>USD</curCd>
        <valUSD>2572530.00000000</valUSD>
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        <invCountry>NL</invCountry>

        <isRestrictedSec>Y</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>JAGUAR LAND ROVER AUTOMO</name>
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        <title>Jaguar Land Rover Automotive PLC</title>
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        <valUSD>1391875.00000000</valUSD>
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        <issuerCat>CORP</issuerCat>
        <invCountry>GB</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2027-10-01</maturityDt>
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          <annualizedRt>4.50000000</annualizedRt>
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      <invstOrSec>
        <name>DEUTSCHE BANK AG</name>
        <lei>7LTWFZYICNSX8D621K86</lei>
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          <isin value="XS1071551391"/>
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        <invCountry>DE</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2026-04-30</maturityDt>
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        <name>ALBION FINANCING 2SARL</name>
        <lei>2594009X2UW7EQPIKY23</lei>
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          <isin value="US013305AA52"/>
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        <invCountry>LU</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2027-04-15</maturityDt>
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      <invstOrSec>
        <name>NEW ENTERPRISE STONE &amp; L</name>
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        <title>New Enterprise Stone &amp; Lime Co Inc</title>
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        <curCd>USD</curCd>
        <valUSD>4729755.00000000</valUSD>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2028-07-15</maturityDt>
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      <invstOrSec>
        <name>IHS NETHERLANDS HOLDCO</name>
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        <title>IHS Netherlands Holdco BV</title>
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          <isin value="US44963LAC00"/>
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        <curCd>USD</curCd>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>NL</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2027-09-18</maturityDt>
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        <name>FXI HOLDINGS INC</name>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2026-11-15</maturityDt>
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        <name>CORNERSTONE BUILDING</name>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2029-01-15</maturityDt>
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        <name>INTU NEW MONEY NOTES PIK</name>
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        <fairValLevel>2</fairValLevel>
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        <name>QWEST CAPITAL FUNDING</name>
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        <name>WEATHERFORD INTL LTD</name>
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        <invCountry>BM</invCountry>

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        <fairValLevel>2</fairValLevel>
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        <name>MOBILUX FINANCE</name>
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        <name>TITAN ACQ/CO-BORROWER</name>
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        <name>BANFF MERGER SUB INC</name>
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        <title>Banff Merger Sub Inc</title>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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        <name>TENDAM BRANDS SAU</name>
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        <name>TELECOM ARGENTINA SA</name>
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        <name>Viking Cruises Ltd</name>
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        <name>PHOTO HOLDINGS MERGER SU</name>
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        <name>IMPALA BIDCO 0 LIMITED</name>
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        <name>Mauser Packaging Solut</name>
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        <name>CIDRON AIDA FINCO SARL</name>
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        <name>MHP Lux SA</name>
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        <name>WHEEL BIDCO LTD</name>
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        <invCountry>JE</invCountry>

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      <invstOrSec>
        <name>VIRTUSA CORP</name>
        <lei>C77OMXDER63WLJCSKT03</lei>
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        <curCd>USD</curCd>
        <valUSD>1713600.00000000</valUSD>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>AFFINITY GAMING</name>
        <lei>N/A</lei>
        <title>Affinity Gaming</title>
        <cusip>00842XAA7</cusip>
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          <isin value="US00842XAA72"/>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2027-12-15</maturityDt>
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      <invstOrSec>
        <name>HSE FINANCE SARL</name>
        <lei>894500G58U7EW07EK366</lei>
        <title>HSE Finance Sarl</title>
        <cusip>000000000</cusip>
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          <isin value="XS2337308238"/>
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        <invCountry>LU</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2026-10-15</maturityDt>
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      <invstOrSec>
        <name>BAUSCH HEALTH COS INC</name>
        <lei>B3BS7ACMDUWISF18KY76</lei>
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          <isin value="US071734AP21"/>
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        <curCd>USD</curCd>
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        <assetCat>DBT</assetCat>
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        <invCountry>CA</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2027-02-01</maturityDt>
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      <invstOrSec>
        <name>ENQUEST PLC</name>
        <lei>2138008LJU6WFQWOXJ73</lei>
        <title>EnQuest PLC</title>
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          <isin value="XS0880578728"/>
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        <balance>639725.00000000</balance>
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        <invCountry>GB</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2023-10-15</maturityDt>
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      <invstOrSec>
        <name>CONSENSUS CLOUD SOLUTION</name>
        <lei>N/A</lei>
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        <curCd>USD</curCd>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2026-10-15</maturityDt>
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      <invstOrSec>
        <name>CT INVESTMENT GMBH</name>
        <lei>529900VYBTC7HKBCNB72</lei>
        <title>CT Investment GmbH</title>
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        <invCountry>DE</invCountry>
        <isRestrictedSec>Y</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2026-04-15</maturityDt>
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          <annualizedRt>5.50000000</annualizedRt>
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      <invstOrSec>
        <name>LHMC FINCO 2 SARL</name>
        <lei>254900VNJ7A4DAOPXL60</lei>
        <title>LHMC Finco 2 Sarl</title>
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        <issuerCat>CORP</issuerCat>
        <invCountry>LU</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2025-10-02</maturityDt>
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        <name>ADAMS HOMES INC</name>
        <lei>N/A</lei>
        <title>Adams Homes Inc</title>
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        <curCd>USD</curCd>
        <valUSD>1970988.18000000</valUSD>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2025-02-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>7.50000000</annualizedRt>
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      <invstOrSec>
        <name>ILIAD HOLDING SAS</name>
        <lei>9695009PXA7OI9NXN582</lei>
        <title>Iliad Holding SASU</title>
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        <curCd>USD</curCd>
        <valUSD>5734260.00000000</valUSD>
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        <issuerCat>CORP</issuerCat>
        <invCountry>FR</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <annualizedRt>7.00000000</annualizedRt>
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        <name>Staples Inc</name>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2027-04-15</maturityDt>
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        <name>MOSS CREEK RESOURCES HLD</name>
        <lei>54930037SLMSPWKYIX36</lei>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2027-05-15</maturityDt>
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        <name>EMIRATES REIT SUKUK LTD</name>
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        <curCd>USD</curCd>
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        <name>QWEST CAPITAL FUNDING</name>
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        <title>Qwest Capital Funding Inc</title>
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        <name>BANK OF GEORGIA JSC</name>
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        <name>Royal Bank of Canada</name>
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        <name>BCP V MODULAR SERVICES</name>
        <lei>213800K8U94KVZL98H64</lei>
        <title>BCP V Modular Services Finance PLC</title>
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        <issuerCat>CORP</issuerCat>
        <invCountry>GB</invCountry>
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        <fairValLevel>2</fairValLevel>
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      </invstOrSec>
      <invstOrSec>
        <name>TALKTALK TELECOM GROUP</name>
        <lei>213800WF53FVDRRHRF44</lei>
        <title>TalkTalk Telecom Group Ltd</title>
        <cusip>000000000</cusip>
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          <isin value="XS2121167345"/>
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        <balance>1600000.00000000</balance>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>GB</invCountry>
        <isRestrictedSec>Y</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2025-02-20</maturityDt>
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          <annualizedRt>3.88000000</annualizedRt>
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          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>HUSKY III HOLDING LTD</name>
        <lei>N/A</lei>
        <title>Husky III Holding Ltd</title>
        <cusip>44810RAA6</cusip>
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          <isin value="US44810RAA68"/>
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        <balance>4495000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>4607375.00000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>CA</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2025-02-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>13.00000000</annualizedRt>
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          <isPaidKind>Y</isPaidKind>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>ITHACA ENERGY NORTH</name>
        <lei>213800BMMUN3AKWBIO91</lei>
        <title>Ithaca Energy North Sea PLC</title>
        <cusip>46567TAB0</cusip>
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          <isin value="US46567TAB08"/>
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        <balance>5236000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>5339620.44000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>GB</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2026-07-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>9.00000000</annualizedRt>
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          <isPaidKind>N</isPaidKind>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>Petroleos Mexicanos</name>
        <lei>549300CAZKPF4HKMPX17</lei>
        <title>Petroleos Mexicanos</title>
        <cusip>000000000</cusip>
        <identifiers>
          <isin value="XS1824424706"/>
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        <balance>1400000.00000000</balance>
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        <currencyConditional curCd="EUR" exchangeRt="0.94791200"/>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>MX</invCountry>
        <isRestrictedSec>Y</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2029-02-26</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>4.75000000</annualizedRt>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>MONITCHEM HOLDCO 2 S.A.</name>
        <lei>222100IQ8LHD0M05LB11</lei>
        <title>Monitchem HoldCo 2 SA</title>
        <cusip>000000000</cusip>
        <identifiers>
          <isin value="XS2057887437"/>
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        <balance>3150000.00000000</balance>
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        <currencyConditional curCd="EUR" exchangeRt="0.94791200"/>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>LU</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2026-09-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>9.50000000</annualizedRt>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>AXIAN TELECOM</name>
        <lei>984500C6FIA50FZSE337</lei>
        <title>Axian Telecom</title>
        <cusip>05466AAA1</cusip>
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          <isin value="US05466AAA16"/>
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        <balance>1447000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1404238.26000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>MU</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2027-02-16</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>7.38000000</annualizedRt>
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          <isPaidKind>N</isPaidKind>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>ENQUEST PLC</name>
        <lei>2138008LJU6WFQWOXJ73</lei>
        <title>EnQuest PLC</title>
        <cusip>000000000</cusip>
        <identifiers>
          <isin value="XS1517932585"/>
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        <balance>13187102.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>12840940.57000000</valUSD>
        <pctVal>6.052788031499</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>GB</invCountry>
        <isRestrictedSec>Y</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2023-10-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>7.00000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>Y</isPaidKind>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>CARNIVAL CORP</name>
        <lei>F1OF2ZSX47CR0BCWA982</lei>
        <title>Carnival Corp</title>
        <cusip>000000000</cusip>
        <identifiers>
          <isin value="XS2010030596"/>
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        <balance>1850000.00000000</balance>
        <units>PA</units>
        <currencyConditional curCd="EUR" exchangeRt="0.94791200"/>
        <valUSD>2127307.18000000</valUSD>
        <pctVal>1.002741144095</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>PA</invCountry>

        <isRestrictedSec>Y</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2026-02-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>10.13000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>SHERWOOD FINANCING PLC</name>
        <lei>259400SSZWSSPNYW7K08</lei>
        <title>Sherwood Financing PLC</title>
        <cusip>000000000</cusip>
        <identifiers>
          <isin value="XS2010026990"/>
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        <balance>3110000.00000000</balance>
        <units>PA</units>
        <currencyConditional curCd="GBP" exchangeRt="0.79526000"/>
        <valUSD>3607593.74000000</valUSD>
        <pctVal>1.700498502656</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>GB</invCountry>
        <isRestrictedSec>Y</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2026-11-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>6.00000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>ALTICE FRANCE HOLDING SA</name>
        <lei>5299000JVHXKJPOE6H40</lei>
        <title>Altice France Holding SA</title>
        <cusip>02156TAA2</cusip>
        <identifiers>
          <isin value="US02156TAA25"/>
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        <balance>10000000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>8258300.00000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>LU</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2028-02-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>6.00000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>CONSENSUS CLOUD SOLUTION</name>
        <lei>N/A</lei>
        <title>Consensus Cloud Solutions Inc</title>
        <cusip>20848VAB1</cusip>
        <identifiers>
          <isin value="US20848VAB18"/>
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        <balance>2576000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>2421440.00000000</valUSD>
        <pctVal>1.141385474926</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2028-10-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>6.50000000</annualizedRt>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>DKT Finance ApS</name>
        <lei>529900CPZ2SMDPG5RV48</lei>
        <title>DKT Finance ApS</title>
        <cusip>255882AA0</cusip>
        <identifiers>
          <isin value="US255882AA01"/>
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        <balance>2000000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1983000.00000000</valUSD>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>DK</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2023-06-17</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>9.38000000</annualizedRt>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>NCL FINANCE LTD</name>
        <lei>N/A</lei>
        <title>NCL Finance Ltd</title>
        <cusip>62888HAA7</cusip>
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          <isin value="US62888HAA77"/>
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        <balance>3303000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>2972700.00000000</valUSD>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>BM</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2028-03-15</maturityDt>
          <couponKind>Fixed</couponKind>
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      <invstOrSec>
        <name>MOTION BONDCO DAC</name>
        <lei>635400KFD3IETNQLA755</lei>
        <title>Motion Bondco DAC</title>
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          <isin value="US61978XAA54"/>
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        <balance>4000000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>3670000.00000000</valUSD>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>IE</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2027-11-15</maturityDt>
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      <invstOrSec>
        <name>Summer BidCo BV</name>
        <lei>724500EOJYP21L3XM206</lei>
        <title>Summer BidCo BV</title>
        <cusip>000000000</cusip>
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          <isin value="XS1843436731"/>
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        <balance>2779187.50000000</balance>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>NL</invCountry>
        <isRestrictedSec>Y</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2025-11-15</maturityDt>
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          <annualizedRt>9.00000000</annualizedRt>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>ADLER GROUP SA</name>
        <lei>391200OYYFJ3DWAMEC69</lei>
        <title>ADLER Group SA</title>
        <cusip>000000000</cusip>
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          <isin value="XS2010029663"/>
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        <balance>4000000.00000000</balance>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>LU</invCountry>

        <isRestrictedSec>Y</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2025-08-05</maturityDt>
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        <securityLending>
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      <invstOrSec>
        <name>EG Group Limited</name>
        <lei>2138003OUK4UQHRJLT65</lei>
        <title>EG Group Limited 2021 EUR 2nd Lien Term Loan</title>
        <cusip>000000000</cusip>
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        <balance>3500000.00000000</balance>
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        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>GB</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2027-04-10</maturityDt>
          <couponKind>Floating</couponKind>
          <annualizedRt>7.00000000</annualizedRt>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>HIGHLAND HOLDINGS BOND</name>
        <lei>N/A</lei>
        <title>Highlands Holdings Bond Issuer Ltd / Highlands Holdings Bond Co-Issuer Inc</title>
        <cusip>43103QAA6</cusip>
        <identifiers>
          <isin value="US43103QAA67"/>
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        <balance>2479124.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>2516310.86000000</valUSD>
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        <name>Royal Bank of Canada</name>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>SUMMER BC HOLDCO A SARL</name>
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        <invCountry>LU</invCountry>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>PUNCH FINANCE PL</name>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2026-06-30</maturityDt>
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      <invstOrSec>
        <name>VERY GRP FUNDING PLC/THE</name>
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        <issuerCat>CORP</issuerCat>
        <invCountry>GB</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2026-08-01</maturityDt>
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      <invstOrSec>
        <name>SOFTBANK GROUP CORP</name>
        <lei>5493003BZYYYCDIO0R13</lei>
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        <balance>4750000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>4359227.00000000</valUSD>
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        <assetCat>DBT</assetCat>
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        <invCountry>JP</invCountry>
        <isRestrictedSec>Y</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2023-07-19</maturityDt>
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      <invstOrSec>
        <name>DIGICEL GROUP HOLDINGS</name>
        <lei>N/A</lei>
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        <balance>31731.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>31687.21000000</valUSD>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>BM</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2024-04-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>10.00000000</annualizedRt>
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      <invstOrSec>
        <name>SIXSIGMA NETWORKS MEXICO</name>
        <lei>5493000VGOF3UCTUXW26</lei>
        <title>Sixsigma Networks Mexico SA de CV</title>
        <cusip>83006LAB9</cusip>
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          <isin value="US83006LAB99"/>
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        <balance>1500000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1437375.00000000</valUSD>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>MX</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2025-05-02</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>7.50000000</annualizedRt>
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      <invstOrSec>
        <name>FRONTIER COMMUNICATIONS</name>
        <lei>N/A</lei>
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        <curCd>USD</curCd>
        <valUSD>2686837.92000000</valUSD>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2030-01-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>6.00000000</annualizedRt>
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      <invstOrSec>
        <name>MOSS CREEK RESOURCES HLD</name>
        <lei>54930037SLMSPWKYIX36</lei>
        <title>Moss Creek Resources Holdings Inc</title>
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        <curCd>USD</curCd>
        <valUSD>2353913.33000000</valUSD>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2026-01-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>7.50000000</annualizedRt>
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      <invstOrSec>
        <name>State Street Global Advisors</name>
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        <curCd>USD</curCd>
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        <issuerCat>RF</issuerCat>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>SUMMER BIDCO BV</name>
        <lei>724500EOJYP21L3XM206</lei>
        <title>Summer BidCo BV</title>
        <cusip>000000000</cusip>
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          <isin value="XS2111948472"/>
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        <issuerCat>CORP</issuerCat>
        <invCountry>NL</invCountry>
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      <invstOrSec>
        <name>GARFUNKELUX HOLDCO 3 SA</name>
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        <title>Garfunkelux Holdco 3 SA</title>
        <cusip>000000000</cusip>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>LU</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2025-11-01</maturityDt>
          <couponKind>Fixed</couponKind>
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        <name>CSC Holdings LLC</name>
        <lei>3HG2WD2W22M120IUNG49</lei>
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        <curCd>USD</curCd>
        <valUSD>3687400.00000000</valUSD>
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        <invCountry>US</invCountry>
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          <maturityDt>2028-04-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>7.50000000</annualizedRt>
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        <name>LA FINAC ATALIAN SA</name>
        <lei>969500ICOLJMB33J0L87</lei>
        <title>La Financiere Atalian SASU</title>
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        <invCountry>FR</invCountry>
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        <name>GALAXY FINCO LTD</name>
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        <title>Galaxy Finco Ltd</title>
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        <invCountry>JE</invCountry>

        <isRestrictedSec>Y</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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        <name>MINERVA MERGER SUB INC</name>
        <lei>N/A</lei>
        <title>Minerva Merger Sub Inc</title>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2030-02-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>6.50000000</annualizedRt>
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        <name>WEATHERFORD INTERNATIONA</name>
        <lei>549300A2JKMG5PGOGF82</lei>
        <title>Weatherford International Ltd</title>
        <cusip>947075AU1</cusip>
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        <balance>3687000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>3649613.82000000</valUSD>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>BM</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2030-04-30</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>8.63000000</annualizedRt>
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          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>HT TROPLAST AG</name>
        <lei>529900Y2N2GAY3FXGP86</lei>
        <title>HT Troplast GmbH</title>
        <cusip>000000000</cusip>
        <identifiers>
          <isin value="XS2198388675"/>
        </identifiers>
        <balance>4865000.00000000</balance>
        <units>PA</units>
        <currencyConditional curCd="EUR" exchangeRt="0.94791200"/>
        <valUSD>5061763.38000000</valUSD>
        <pctVal>2.385945222449</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>DE</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2025-07-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>9.25000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>ALTICE FRANCE HOLDING SA</name>
        <lei>5299000JVHXKJPOE6H40</lei>
        <title>Altice France Holding SA</title>
        <cusip>02156TAB0</cusip>
        <identifiers>
          <isin value="US02156TAB08"/>
        </identifiers>
        <balance>2700000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>2737125.00000000</valUSD>
        <pctVal>1.290188779428</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>LU</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2027-05-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>10.50000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>MONITCHEM HOLDCO 2 S.A.</name>
        <lei>222100IQ8LHD0M05LB11</lei>
        <title>Monitchem HoldCo 2 SA</title>
        <cusip>000000000</cusip>
        <identifiers>
          <isin value="XS2057887197"/>
        </identifiers>
        <balance>2000000.00000000</balance>
        <units>PA</units>
        <currencyConditional curCd="EUR" exchangeRt="0.94791200"/>
        <valUSD>2125724.75000000</valUSD>
        <pctVal>1.001995239750</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>LU</invCountry>
        <isRestrictedSec>Y</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2026-09-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>9.50000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>CIMPRESS PLC</name>
        <lei>549300X1IFD75XISOR81</lei>
        <title>Cimpress PLC</title>
        <cusip>17186HAC6</cusip>
        <identifiers>
          <isin value="US17186HAC60"/>
        </identifiers>
        <balance>3432000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>3200340.00000000</valUSD>
        <pctVal>1.508532770098</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>IE</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2026-06-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>7.00000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>NCL CORPORATION LTD</name>
        <lei>UNZWILHE4KMRP9K2L524</lei>
        <title>NCL Corp Ltd</title>
        <cusip>62886HBG5</cusip>
        <identifiers>
          <isin value="US62886HBG56"/>
        </identifiers>
        <balance>785000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>761450.00000000</valUSD>
        <pctVal>0.358921951352</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>BM</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2029-02-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>7.75000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>ASCENT RESOURCES/ARU FIN</name>
        <lei>N/A</lei>
        <title>Ascent Resources Utica Holdings LLC / ARU Finance Corp</title>
        <cusip>04364VAR4</cusip>
        <identifiers>
          <isin value="US04364VAR42"/>
        </identifiers>
        <balance>2581000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>2684240.00000000</valUSD>
        <pctVal>1.265260566942</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2028-12-31</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>8.25000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>CLYDESDALE ACQUISITION</name>
        <lei>N/A</lei>
        <title>Clydesdale Acquisition Holdings Inc</title>
        <cusip>18972EAA3</cusip>
        <identifiers>
          <isin value="US18972EAA38"/>
        </identifiers>
        <balance>1460000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>1456350.00000000</valUSD>
        <pctVal>0.686474468254</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2029-04-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>6.63000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>AAREAL BANK AG</name>
        <lei>EZKODONU5TYHW4PP1R34</lei>
        <title>Aareal Bank AG</title>
        <cusip>000000000</cusip>
        <identifiers>
          <isin value="DE000A1TNDK2"/>
        </identifiers>
        <balance>3400000.00000000</balance>
        <units>PA</units>
        <currencyConditional curCd="EUR" exchangeRt="0.94791200"/>
        <valUSD>3546479.00000000</valUSD>
        <pctVal>1.671691067188</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>DE</invCountry>
        <isRestrictedSec>Y</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2023-04-30</maturityDt>
          <couponKind>Variable</couponKind>
          <annualizedRt>6.64000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>MAJORDRIVE HOLDINGS IV L</name>
        <lei>N/A</lei>
        <title>MajorDrive Holdings IV LLC</title>
        <cusip>56085RAA8</cusip>
        <identifiers>
          <isin value="US56085RAA86"/>
        </identifiers>
        <balance>3506000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>2778505.00000000</valUSD>
        <pctVal>1.309693921390</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2029-06-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>6.38000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
    </invstOrSecs>
    <explntrNotes>
      <explntrNote note="Monthly returns presented in Item B.5(a) have been calculated without deducting any applicable sales loads or redemption fees." noteItem="B.5.a"/>
    </explntrNotes>
    <signature>
      <ncom:dateSigned>2022-05-31</ncom:dateSigned>
      <ncom:nameOfApplicant>Aberdeen Income Credit Strategies Fund</ncom:nameOfApplicant>
      <ncom:signature>Sharon Ferrari</ncom:signature>
      <ncom:signerName>Sharon Ferrari</ncom:signerName>
      <ncom:title>Assistant Treasurer</ncom:title>
    </signature>
  </formData>
</edgarSubmission>
