<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/nport" xmlns:com="http://www.sec.gov/edgar/common" xmlns:ncom="http://www.sec.gov/edgar/nportcommon" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.sec.gov/edgar/nport eis_NPORT_Filer.xsd">
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    <isConfidential>false</isConfidential>
    <filerInfo>

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          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>




    </filerInfo>
  </headerData>
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      <regName>FS Credit Opportunities Corp.</regName>
      <regFileNumber>811-22802</regFileNumber>
      <regCik>0001568194</regCik>
      <regLei>549300XFGO8P7BHG1O49</regLei>
      <regStreet1>201 ROUSE BOULEVARD</regStreet1>
      <regCity>PHILADELPHIA</regCity>
      <regStateConditional regCountry="US" regState="US-PA"/>
      <regZipOrPostalCode>19112</regZipOrPostalCode>
      <regPhone>215-495-1150</regPhone>
      <seriesName>FS Credit Opportunities Corp.</seriesName>
      <seriesLei>549300XFGO8P7BHG1O49</seriesLei>
      <repPdEnd>2025-12-31</repPdEnd>
      <repPdDate>2025-09-30</repPdDate>
      <isFinalFiling>N</isFinalFiling>
    </genInfo>
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      <totLiabs>712652745.05</totLiabs>
      <netAssets>1455475585.21</netAssets>
      <assetsAttrMiscSec>0.00000000</assetsAttrMiscSec>
      <assetsInvested>0.00000000</assetsInvested>
      <amtPayOneYrBanksBorr>0.00000000</amtPayOneYrBanksBorr>
      <amtPayOneYrCtrldComp>0.00000000</amtPayOneYrCtrldComp>
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      <amtPayAftOneYrBanksBorr>285000003.00000000</amtPayAftOneYrBanksBorr>
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      <standByCommit>0.00000000</standByCommit>
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      <isNonCashCollateral>N</isNonCashCollateral>
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      <varInfo>

        <fundsDesignatedInfo>
          <nameDesignatedIndex>Securities Portfolio VaR</nameDesignatedIndex>
          <indexIdentifier>Designated Reference Portfolio is the Fund's Securities Portfolio Without Derivatives</indexIdentifier>

        </fundsDesignatedInfo>

      </varInfo>
    </fundInfo>
    <invstOrSecs>
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        <name>WMK LLC</name>
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        <title>WMK LLC Term Loan</title>
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        <payoffProfile>Long</payoffProfile>
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        <invCountry>US</invCountry>
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        <fairValLevel>3</fairValLevel>
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      <invstOrSec>
        <name>Options Clearing Corp.</name>
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        <title>SPDR S+P 500 ETF TRUST</title>
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          <other otherDesc="Bloomberg Identifier" value="BBG01TQYMPQ4"/>
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        <pctVal>-0.02255620110</pctVal>
        <payoffProfile>N/A</payoffProfile>
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        <fairValLevel>1</fairValLevel>
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          <optionSwaptionWarrantDeriv derivCat="OPT">
            <counterparties>
              <counterpartyName>Options Clearing Corp.</counterpartyName>
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            <putOrCall>Put</putOrCall>
            <writtenOrPur>Written</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>SPDR S&amp;P 500 ETF Trust</issuerName>
                <issueTitle>SPDR S&amp;P 500 ETF Trust</issueTitle>
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      </invstOrSec>
      <invstOrSec>
        <name>Pyxus Holding Inc</name>
        <lei>254900VQMPHIAYHG0L57</lei>
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        <fairValLevel>2</fairValLevel>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>Accupac LLC</name>
        <lei>N/A</lei>
        <title>Accupac LLC 2024 Term Loan</title>
        <cusip>000000000</cusip>
        <identifiers>
          <other otherDesc="LoanX ID" value="LX260200"/>
        </identifiers>
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        <curCd>USD</curCd>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <couponKind>Floating</couponKind>
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          <isPaidKind>Y</isPaidKind>
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      </invstOrSec>
      <invstOrSec>
        <name>First Brands Group LLC</name>
        <lei>2549005IXRZR7KSBJD91</lei>
        <title>First Brands Group LLC 2021 Term Loan</title>
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        <balance>14838414.34000000</balance>
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        <curCd>USD</curCd>
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        <fairValLevel>2</fairValLevel>
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          <isPaidKind>N</isPaidKind>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>KIK ASS PRODUCTS INC</name>
        <lei>N/A</lei>
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          <other otherDesc="Internal Identifier" value="BA000BCC3"/>
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        <curCd>USD</curCd>
        <valUSD>6262891.00000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
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        <invCountry>CA</invCountry>
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        <fairValLevel>3</fairValLevel>
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        <securityLending>
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      </invstOrSec>
      <invstOrSec>
        <name>Restoration Forest Products Group LLC</name>
        <lei>N/A</lei>
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      </invstOrSec>
      <invstOrSec>
        <name>Selecta Group BV</name>
        <lei>724500T3W7IMQS6AMA30</lei>
        <title>SELECTA GROUP BV</title>
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          <other otherDesc="Internal Identifier" value="932SHW905"/>
        </identifiers>
        <balance>98.25000000</balance>
        <units>NS</units>
        <currencyConditional curCd="EUR" exchangeRt="0.85211500"/>
        <valUSD>0.00000000</valUSD>
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        <payoffProfile>N/A</payoffProfile>
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        <invCountry>NL</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>3</fairValLevel>
        <derivativeInfo>
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            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Selecta Group BV</issuerName>
                <issueTitle>Selecta Group BV</issueTitle>
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            <shareNo>1.00000000</shareNo>
            <exercisePrice>1.00000000</exercisePrice>
            <exercisePriceCurCd>EUR</exercisePriceCurCd>
            <expDt>2099-12-31</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-1574.66000000</unrealizedAppr>
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        <securityLending>
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        <fairValLevel>3</fairValLevel>
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        <name>Options Clearing Corp.</name>
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        <name>By Light Professional IT Services LLC</name>
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        <name>Circustrix Holdings LLC</name>
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        <name>WildBrain Ltd.</name>
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        <name>Circustrix Holdings LLC</name>
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        <name>WMK LLC</name>
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        <name>Bridge Street CLO Ltd</name>
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        <name>TravelPro Products Inc</name>
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        <name>CRUSOE ENERGY SYSTEMS LLC</name>
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        <name>Array Midco Corp</name>
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        <name>Pretium Packaging LLC</name>
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        <name>Monitronics International Inc</name>
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        <name>GUITAR CENTER INC</name>
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        <fairValLevel>3</fairValLevel>
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      <invstOrSec>
        <name>TCFIII Owl Finance LLC</name>
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        <fairValLevel>3</fairValLevel>
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      <invstOrSec>
        <name>Bridge Street CLO Ltd</name>
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        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>3</fairValLevel>
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        <fairValLevel>3</fairValLevel>
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        <name>GOAUTO</name>
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        <fairValLevel>3</fairValLevel>
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        <fairValLevel>3</fairValLevel>
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      <invstOrSec>
        <name>Phoenix Rehabilitation And Health Services, Inc.</name>
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        <title>Phoenix Rehabilitation And Health Services, Inc. Revolver</title>
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        <name>Salt Creek Midstream LLC</name>
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        <fairValLevel>3</fairValLevel>
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        <fairValLevel>3</fairValLevel>
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        <name>MOUNTAINEER MERGER CORPORATION</name>
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        <fairValLevel>3</fairValLevel>
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        <name>Super Rego LLC</name>
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        <fairValLevel>3</fairValLevel>
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        <name>Riddell Inc</name>
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        <name>United Gaming LLC</name>
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        <name>545 Lago Mar East Development, LTD.</name>
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        <name>Options Clearing Corp.</name>
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        <name>MASSIV BRANDS, LLC</name>
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        <name>GRASS VALLEY USA LLC</name>
        <lei>5493008N7G0NS61RBC64</lei>
        <title>GRASS VALLEY USA LLC</title>
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        <fairValLevel>3</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <name>Accupac LLC</name>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>3</fairValLevel>
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      <invstOrSec>
        <name>SHEPHERD INTERMEDIATE LLC</name>
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          <other otherDesc="Internal Identifier" value="BA000MD20"/>
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        <fairValLevel>3</fairValLevel>
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        <name>Aptim Crop</name>
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          <isin value="US03835NAB01"/>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>OLIBRE BORROWER LLC</name>
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        <fairValLevel>3</fairValLevel>
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      <invstOrSec>
        <name>Core Health &amp; Fitness LLC</name>
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        <fairValLevel>3</fairValLevel>
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      <invstOrSec>
        <name>NEW GIVING ACQUISITION, INC</name>
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        <fairValLevel>3</fairValLevel>
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      <invstOrSec>
        <name>Grass Valley USA LLC</name>
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        <title>Grass Valley USA LLC Delayed Draw Term Loan</title>
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        <fairValLevel>3</fairValLevel>
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        <name>FIRST BRANDS GROUP LLC</name>
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        <fairValLevel>2</fairValLevel>
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        <name>FUTURE PAK LLC</name>
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        <title>Future Pak LLC 2025 Term Loan</title>
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        <fairValLevel>2</fairValLevel>
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        <name>LANCE EAST FINANCE PTY LTD</name>
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        <fairValLevel>3</fairValLevel>
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        <name>Options Clearing Corp.</name>
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        <title>SPDR S+P 500 ETF TRUST</title>
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        <name>MOUNTAINEER MERGER CORPORATION</name>
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        <name>Project Granite Buyer Inc</name>
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        <fairValLevel>2</fairValLevel>
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        <name>PIONEER MIDCO LLC</name>
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        <fairValLevel>3</fairValLevel>
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      <invstOrSec>
        <name>Options Clearing Corp.</name>
        <lei>549300CII6SLYGKNHA04</lei>
        <title>SPDR S+P 500 ETF TRUST</title>
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      <invstOrSec>
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      <invstOrSec>
        <name>Neovia Logistics Services LLC</name>
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        <name>Recovery Solutions Parent LLC</name>
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        <name>Riddell Inc</name>
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        <name>Ascena Retail Group Inc</name>
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        <title>Ascena Retail Group Inc 2015 Term Loan B</title>
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          <isPaidKind>N</isPaidKind>
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        <securityLending>
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      <invstOrSec>
        <name>PENN FOSTER INC.</name>
        <lei>N/A</lei>
        <title>PENN FOSTER INC.</title>
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          <other otherDesc="Internal Identifier" value="967KJJII8"/>
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        <curCd>USD</curCd>
        <valUSD>63062978.37000000</valUSD>
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        <fairValLevel>3</fairValLevel>
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          <maturityDt>2027-11-17</maturityDt>
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        <securityLending>
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      <invstOrSec>
        <name>New WPCC Parent LLC</name>
        <lei>N/A</lei>
        <title>New WPCC Parent LLC Term Loan</title>
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          <isin value="US64929VAB18"/>
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        <balance>10268493.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>10268493.00000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2030-05-09</maturityDt>
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          <annualizedRt>13.66000000</annualizedRt>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>Phoenix Rehabilitation And Health Services, Inc.</name>
        <lei>N/A</lei>
        <title>Phoenix Rehabilitation And Health Services, Inc. Term Loan A</title>
        <cusip>000000000</cusip>
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          <other otherDesc="Internal Identifier" value="BA000QBB3"/>
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        <balance>19882352.94000000</balance>
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        <curCd>USD</curCd>
        <valUSD>19484705.68000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2030-09-29</maturityDt>
          <couponKind>Floating</couponKind>
          <annualizedRt>9.99000000</annualizedRt>
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        <securityLending>
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      <invstOrSec>
        <name>VORTEX OPCO LLC</name>
        <lei>N/A</lei>
        <title>Vortex Opco LLC First Out Term Loan</title>
        <cusip>000000000</cusip>
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          <isin value="XAG9158TAC45"/>
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        <balance>5000000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>5047500.00000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>KY</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2030-04-30</maturityDt>
          <couponKind>Floating</couponKind>
          <annualizedRt>10.25000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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        <securityLending>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>Phoenix Rehabilitation And Health Services, Inc.</name>
        <lei>N/A</lei>
        <title>Phoenix Rehabilitation And Health Services, Inc. Delayed Draw Term Loan</title>
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          <other otherDesc="Internal Identifier" value="BA000QBD9"/>
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        <balance>3823529.41000000</balance>
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        <curCd>USD</curCd>
        <valUSD>3785294.12000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2030-09-29</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>1.00000000</annualizedRt>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>24 Hour Fitness Worldwide Inc</name>
        <lei>N/A</lei>
        <title>24 Hour Fitness Worldwide Inc 2025 Term Loan</title>
        <cusip>000000000</cusip>
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          <other otherDesc="Internal Identifier" value="BA000JQ98"/>
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        <balance>31360143.43000000</balance>
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        <curCd>USD</curCd>
        <valUSD>31085742.17000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>3</fairValLevel>
        <debtSec>
          <maturityDt>2030-04-30</maturityDt>
          <couponKind>Floating</couponKind>
          <annualizedRt>10.66000000</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>Revlon Intermediate Holdings IV LLC</name>
        <lei>2MKZBE7NMX7EJWQLHS95</lei>
        <title>Revlon Intermediate Holdings IV LLC 2023 Exit Term Loan</title>
        <cusip>000000000</cusip>
        <identifiers>
          <other otherDesc="LoanX ID" value="LX212232"/>
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        <balance>14925000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>14806794.00000000</valUSD>
        <pctVal>1.017316549343</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>3</fairValLevel>
        <debtSec>
          <maturityDt>2028-05-02</maturityDt>
          <couponKind>Floating</couponKind>
          <annualizedRt>10.95000000</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>GRASS VALLEY USA LLC</name>
        <lei>5493008N7G0NS61RBC64</lei>
        <title>GRASS VALLEY USA LLC</title>
        <cusip>000000000</cusip>
        <identifiers>
          <other otherDesc="Internal Identifier" value="954VWC007"/>
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        <balance>284795.21000000</balance>
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        <currencyConditional curCd="EUR" exchangeRt="0.85211500"/>
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        <pctVal>0.009587072529</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>3</fairValLevel>
        <debtSec>
          <maturityDt>2029-09-20</maturityDt>
          <couponKind>None</couponKind>
          <annualizedRt>0.00000000</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>Options Clearing Corp.</name>
        <lei>549300CII6SLYGKNHA04</lei>
        <title>SPDR S+P 500 ETF TRUST</title>
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          <other otherDesc="Bloomberg Identifier" value="BBG01Q6QY7L1"/>
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        <balance>-3100.00000000</balance>
        <units>NC</units>
        <curCd>USD</curCd>
        <valUSD>-3100.00000000</valUSD>
        <pctVal>-0.00021298880</pctVal>
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        <assetCat>DE</assetCat>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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          <optionSwaptionWarrantDeriv derivCat="OPT">
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              <counterpartyName>Options Clearing Corp.</counterpartyName>
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            <putOrCall>Put</putOrCall>
            <writtenOrPur>Written</writtenOrPur>
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                <issuerName>SPDR S&amp;P 500 ETF Trust</issuerName>
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        <securityLending>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>MONITRONICS INTERNATIONAL INC</name>
        <lei>SCAKOG18M6QWWML8YF46</lei>
        <title>MONITRONICS INTERNATIONAL INC</title>
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          <other otherDesc="Internal Identifier" value="952YXRII1"/>
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        <balance>997489.00000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Project Granite Buyer Inc</name>
        <lei>N/A</lei>
        <title>Project Granite Buyer Inc Term Loan</title>
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          <other otherDesc="LoanX ID" value="LX257381"/>
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        <balance>10354256.25000000</balance>
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        <curCd>USD</curCd>
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        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <couponKind>Floating</couponKind>
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          <isDefault>N</isDefault>
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        <securityLending>
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      <invstOrSec>
        <name>TruGreen Limited Partnership</name>
        <lei>549300QNRP2MNHR3QM19</lei>
        <title>TruGreen Limited Partnership 2020 Term Loan</title>
        <cusip>89787RAH5</cusip>
        <identifiers>
          <isin value="US89787RAH57"/>
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        <balance>13654436.32000000</balance>
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        <curCd>USD</curCd>
        <valUSD>13432551.73000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2027-11-02</maturityDt>
          <couponKind>Floating</couponKind>
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          <isDefault>N</isDefault>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>Grass Valley USA LLC</name>
        <lei>5493008N7G0NS61RBC64</lei>
        <title>Grass Valley USA LLC Term Loan C</title>
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          <other otherDesc="LoanX ID" value="LX264793"/>
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        <balance>6171804.22000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>3</fairValLevel>
        <debtSec>
          <maturityDt>2029-03-20</maturityDt>
          <couponKind>Floating</couponKind>
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          <isDefault>N</isDefault>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>Array Midco Corp</name>
        <lei>2549006QJO7TR3GSGI51</lei>
        <title>Array Midco Corp 2024 Term Loan</title>
        <cusip>000000000</cusip>
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          <other otherDesc="Internal Identifier" value="BA000DD12"/>
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        <balance>25003365.69000000</balance>
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        <curCd>USD</curCd>
        <valUSD>24065739.48000000</valUSD>
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        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>CA</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2029-12-31</maturityDt>
          <couponKind>Floating</couponKind>
          <annualizedRt>10.49000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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        <securityLending>
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      <invstOrSec>
        <name>SHEPHERD INTERMEDIATE LLC</name>
        <lei>N/A</lei>
        <title>Shepherd Intermediate LLC Revolver</title>
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          <other otherDesc="Internal Identifier" value="BA000MD53"/>
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        <balance>694444.44000000</balance>
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        <curCd>USD</curCd>
        <valUSD>688368.05000000</valUSD>
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        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>3</fairValLevel>
        <debtSec>
          <maturityDt>2030-07-10</maturityDt>
          <couponKind>Fixed</couponKind>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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        <securityLending>
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      <invstOrSec>
        <name>Grass Valley USA LLC</name>
        <lei>5493008N7G0NS61RBC64</lei>
        <title>Grass Valley USA LLC Term Loan D</title>
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          <other otherDesc="LoanX ID" value="LX264794"/>
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        <balance>2645058.99000000</balance>
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        <curCd>USD</curCd>
        <valUSD>2645058.99000000</valUSD>
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        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>3</fairValLevel>
        <debtSec>
          <maturityDt>2029-03-20</maturityDt>
          <couponKind>Floating</couponKind>
          <annualizedRt>13.50000000</annualizedRt>
          <isDefault>N</isDefault>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>SALT CREEK MIDSTREAM LLC</name>
        <lei>N/A</lei>
        <title>SALT CREEK MIDSTREAM LLC</title>
        <cusip>000000000</cusip>
        <identifiers>
          <other otherDesc="Internal Identifier" value="967GTGII2"/>
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        <balance>1.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>0.00000000</valUSD>
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        <payoffProfile>N/A</payoffProfile>
        <assetCat>DE</assetCat>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>3</fairValLevel>
        <derivativeInfo>
          <optionSwaptionWarrantDeriv derivCat="WAR">
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              <counterpartyName>N/A</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
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        <name>Options Clearing Corp.</name>
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        <name>Neovia Logistics Services LLC</name>
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        <name>TruGreen Limited Partnership</name>
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        <title>TruGreen Limited Partnership 2020 2nd Lien Term Loan</title>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>LR ORION BIDCO LIMITED</name>
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        <fairValLevel>2</fairValLevel>
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        <name>Grass Valley USA LLC</name>
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        <fairValLevel>3</fairValLevel>
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        <name>MASSIV BRANDS LLC</name>
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        <fairValLevel>3</fairValLevel>
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        <name>ONBE INC</name>
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        <fairValLevel>3</fairValLevel>
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        <name>IXS Holdings Inc</name>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>RUNITONETIME LLC</name>
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          <other otherDesc="LoanX ID" value="LX269953"/>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>By Light Professional IT Services LLC</name>
        <lei>N/A</lei>
        <title>By Light Professional IT Services LLC Term Loan</title>
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        <fairValLevel>3</fairValLevel>
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      <invstOrSec>
        <name>SHEPHERD INTERMEDIATE LLC</name>
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        <fairValLevel>3</fairValLevel>
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        <name>First Brands Group LLC</name>
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        <fairValLevel>2</fairValLevel>
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        <name>NELSON GLOBAL PRODUCTS INC</name>
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        <name>24 Hour Fitness Worldwide Inc</name>
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        <name>Project Granite Buyer Inc</name>
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        <name>WildBrain Ltd.</name>
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        <name>RUNITONETIME LLC</name>
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        <name>Maverick Gaming LLC</name>
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        <fairValLevel>2</fairValLevel>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>KIK ASS PRODUCTS INC</name>
        <lei>N/A</lei>
        <title>Kik Ass Products Inc Delayed Draw Term Loan</title>
        <cusip>000000000</cusip>
        <identifiers>
          <other otherDesc="Internal Identifier" value="BA000BCD1"/>
        </identifiers>
        <balance>15367474.75000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>15367474.75000000</valUSD>
        <pctVal>1.055838717334</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>CA</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>3</fairValLevel>
        <debtSec>
          <maturityDt>2027-11-13</maturityDt>
          <couponKind>Floating</couponKind>
          <annualizedRt>10.80000000</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>Phoenix Rehabilitation And Health Services, Inc.</name>
        <lei>N/A</lei>
        <title>Phoenix Rehabilitation And Health Services, Inc. PIK Term Loan B</title>
        <cusip>000000000</cusip>
        <identifiers>
          <other otherDesc="Internal Identifier" value="BA000QBC1"/>
        </identifiers>
        <balance>4970588.24000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>4871176.48000000</valUSD>
        <pctVal>0.334679367314</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2030-09-29</maturityDt>
          <couponKind>Floating</couponKind>
          <annualizedRt>14.00000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>Y</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Grass Valley USA LLC</name>
        <lei>5493008N7G0NS61RBC64</lei>
        <title>Grass Valley USA LLC Term Loan B</title>
        <cusip>000000000</cusip>
        <identifiers>
          <other otherDesc="Internal Identifier" value="BA0002TT8"/>
        </identifiers>
        <balance>6309987.78000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>6309987.78000000</valUSD>
        <pctVal>0.433534429853</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>3</fairValLevel>
        <debtSec>
          <maturityDt>2029-03-20</maturityDt>
          <couponKind>Floating</couponKind>
          <annualizedRt>13.50000000</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>Arrow Purchaser Inc</name>
        <lei>N/A</lei>
        <title>Arrow Purchaser Inc Term Loan</title>
        <cusip>00160KAB7</cusip>
        <identifiers>
          <isin value="US00160KAB70"/>
        </identifiers>
        <balance>12270833.31000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>11595937.48000000</valUSD>
        <pctVal>0.796711232935</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2026-04-15</maturityDt>
          <couponKind>Floating</couponKind>
          <annualizedRt>11.01000000</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>Barclays Capital, Inc.</name>
        <lei>AC28XWWI3WIBK2824319</lei>
        <title>Long: 99S24K7B9 IRS USD R F  3.34200 / Short: 99S24K7B9 IRS USD P V 03M0BFR</title>
        <cusip>000000000</cusip>
        <identifiers>
          <other otherDesc="Internal Identifier" value="99S24K7B9"/>
        </identifiers>
        <balance>50000000.00000000</balance>
        <units>OU</units>
        <descOthUnits>Notional Amount</descOthUnits>
        <curCd>USD</curCd>
        <valUSD>134184.50000000</valUSD>
        <pctVal>0.009219288963</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DIR</assetCat>
        <issuerConditional desc="derivative" issuerCat="OTHER"/>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <derivativeInfo>
          <swapDeriv derivCat="SWP">
            <counterparties>
              <counterpartyName>Barclays Capital, Inc.</counterpartyName>
              <counterpartyLei>AC28XWWI3WIBK2824319</counterpartyLei>
            </counterparties>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>N/A</issuerName>
                <issueTitle>N/A</issueTitle>
                <identifiers>
                  <other otherDesc="N/A" value="N/A"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <swapFlag>Y</swapFlag>
            <fixedRecDesc amount="640550.00000000" curCd="USD" fixedOrFloating="Fixed" fixedRt="3.34000000"/>
            <floatingPmntDesc curCd="USD" fixedOrFloating="Floating" floatingRtIndex="1 day USD OBFR" floatingRtSpread="0.00000000" pmntAmt="-816758.75000000">
              <rtResetTenors>
                <rtResetTenor rateTenor="Day" rateTenorUnit="1" resetDt="Month" resetDtUnit="6"/>
              </rtResetTenors>
            </floatingPmntDesc>
            <terminationDt>2029-05-16</terminationDt>
            <upfrontPmnt>0.00000000</upfrontPmnt>
            <pmntCurCd>USD</pmntCurCd>
            <upfrontRcpt>0.00000000</upfrontRcpt>
            <rcptCurCd>USD</rcptCurCd>
            <notionalAmt>50000000.00000000</notionalAmt>
            <curCd>USD</curCd>
            <unrealizedAppr>134184.50000000</unrealizedAppr>
          </swapDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Powerhouse Intermediate LLC</name>
        <lei>N/A</lei>
        <title>Powerhouse Intermediate LLC 2022 Term Loan B</title>
        <cusip>000000000</cusip>
        <identifiers>
          <other otherDesc="LoanX ID" value="LX202248"/>
        </identifiers>
        <balance>36615825.27000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>36524285.71000000</valUSD>
        <pctVal>2.509439943970</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>3</fairValLevel>
        <debtSec>
          <maturityDt>2027-01-12</maturityDt>
          <couponKind>Floating</couponKind>
          <annualizedRt>14.51000000</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>Ancile Solutions, Inc.</name>
        <lei>N/A</lei>
        <title>Ancile Solutions Inc 2021 PIK Term Loan</title>
        <cusip>03332MAE4</cusip>
        <identifiers>
          <isin value="US03332MAE49"/>
        </identifiers>
        <balance>30507852.43000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>31499357.63000000</valUSD>
        <pctVal>2.164196909249</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2026-06-11</maturityDt>
          <couponKind>Floating</couponKind>
          <annualizedRt>14.28000000</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>NEW WPCC PARENT, LLC</name>
        <lei>N/A</lei>
        <title>NEW WPCC PARENT, LLC</title>
        <cusip>000000000</cusip>
        <identifiers>
          <other otherDesc="Internal Identifier" value="955MASII7"/>
        </identifiers>
        <balance>5206811.33000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>4657632.02000000</valUSD>
        <pctVal>0.320007567789</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>3</fairValLevel>
        <debtSec>
          <maturityDt>2030-12-31</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>13.00000000</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>LR ORION BIDCO LIMITED</name>
        <lei>213800BI2B7HWIIM7J67</lei>
        <title>LR Orion Bidco Limited GBP Revolver</title>
        <cusip>000000000</cusip>
        <identifiers>
          <other otherDesc="LoanX ID" value="LX253278"/>
        </identifiers>
        <balance>1607237.82000000</balance>
        <units>PA</units>
        <currencyConditional curCd="GBP" exchangeRt="0.74388200"/>
        <valUSD>2160608.56000000</valUSD>
        <pctVal>0.148446911920</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>GB</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2031-05-22</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>0.83000000</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>Lifescan Global Corporation</name>
        <lei>549300VL0F83S4LR4105</lei>
        <title>Lifescan Global Corporation 2023 Term Loan</title>
        <cusip>53227PAP5</cusip>
        <identifiers>
          <isin value="US53227PAP53"/>
        </identifiers>
        <balance>35214010.25000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>33981519.89000000</valUSD>
        <pctVal>2.334736510547</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2026-12-31</maturityDt>
          <couponKind>None</couponKind>
          <annualizedRt>0.00000000</annualizedRt>
          <isDefault>Y</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Titan Purchaser Inc</name>
        <lei>N/A</lei>
        <title>Titan Purchaser Inc Term Loan B</title>
        <cusip>88831XAB3</cusip>
        <identifiers>
          <isin value="US88831XAB38"/>
        </identifiers>
        <balance>14970991.56000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>15077061.04000000</valUSD>
        <pctVal>1.035885534131</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2030-03-01</maturityDt>
          <couponKind>Floating</couponKind>
          <annualizedRt>10.00000000</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>APG Intermediate Holdings Corporation</name>
        <lei>N/A</lei>
        <title>APG Intermediate Holdings Corporation 2024 Term Loan</title>
        <cusip>000000000</cusip>
        <identifiers>
          <other otherDesc="Internal Identifier" value="BA000DHV2"/>
        </identifiers>
        <balance>22827500.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>22827500.00000000</valUSD>
        <pctVal>1.568387696225</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>3</fairValLevel>
        <debtSec>
          <maturityDt>2029-12-27</maturityDt>
          <couponKind>Floating</couponKind>
          <annualizedRt>10.00000000</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>MBS SERVICES CAPITAL, LLC</name>
        <lei>N/A</lei>
        <title>MBS SERVICES CAPITAL, LLC</title>
        <cusip>000000000</cusip>
        <identifiers>
          <other otherDesc="Internal Identifier" value="902FRD900"/>
        </identifiers>
        <balance>522382.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>0.00000000</valUSD>
        <pctVal>0.000000</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DE</assetCat>
        <issuerConditional desc="derivative" issuerCat="OTHER"/>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>3</fairValLevel>
        <derivativeInfo>
          <optionSwaptionWarrantDeriv derivCat="WAR">
            <counterparties>
              <counterpartyName>N/A</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>MBS Services Capital, LLC</issuerName>
                <issueTitle>MBS Services Capital, LLC</issueTitle>
                <identifiers>
                  <other otherDesc="Internal Identifier" value="902FRD900"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.00000000</shareNo>
            <exercisePrice>1.00000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2028-12-31</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-522382.00000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <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"/>
      <explntrNote note="Please see notes to financial statements or N-PORT part F for a glossary of swap paid and received terms." noteItem="C.11.a"/>
    </explntrNotes>
    <signature>
      <ncom:dateSigned>2025-10-29</ncom:dateSigned>
      <ncom:nameOfApplicant>FS Credit Opportunities Corp.</ncom:nameOfApplicant>
      <ncom:signature>Edward T Gallivan Jr</ncom:signature>
      <ncom:signerName>Edward T Gallivan Jr</ncom:signerName>
      <ncom:title>Chief Financial Officer</ncom:title>
    </signature>
  </formData>
  <documents>XXXX</documents>
</edgarSubmission>
