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<edgarSubmission>

    <schemaVersion>X0707</schemaVersion>

    <submissionType>D/A</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001648931</cik>
        <entityName>ABS Capital Partners VIII-B, L.P.</entityName>
        <issuerAddress>
            <street1>400 EAST PRATT STREET</street1>
            <street2>SUITE 910</street2>
            <city>BALTIMORE</city>
            <stateOrCountry>MD</stateOrCountry>
            <stateOrCountryDescription>MARYLAND</stateOrCountryDescription>
            <zipCode>21202</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>410-246-5624</issuerPhoneNumber>
        <jurisdictionOfInc>CAYMAN ISLANDS</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Limited Partnership</entityType>
        <yearOfInc>
            <withinFiveYears>true</withinFiveYears>
            <value>2015</value>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>N/A</firstName>
                <lastName>ABS Partners VIII, L.L.C.</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>400 East Pratt Street</street1>
                <street2>Suite 910</street2>
                <city>Baltimore</city>
                <stateOrCountry>MD</stateOrCountry>
                <stateOrCountryDescription>MARYLAND</stateOrCountryDescription>
                <zipCode>21202</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>General Partner of the Issuer</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Donald</firstName>
                <middleName>B.</middleName>
                <lastName>Hebb, Jr.</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>400 East Pratt Street</street1>
                <street2>Suite 910</street2>
                <city>Baltimore</city>
                <stateOrCountry>MD</stateOrCountry>
                <stateOrCountryDescription>MARYLAND</stateOrCountryDescription>
                <zipCode>21202</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Phillip</firstName>
                <middleName>A.</middleName>
                <lastName>Clough</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>400 East Pratt Street</street1>
                <street2>Suite 910</street2>
                <city>Baltimore</city>
                <stateOrCountry>MD</stateOrCountry>
                <stateOrCountryDescription>MARYLAND</stateOrCountryDescription>
                <zipCode>21202</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>John</firstName>
                <middleName>D.</middleName>
                <lastName>Stobo, Jr.</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>400 East Pratt Street</street1>
                <street2>Suite 910</street2>
                <city>Baltimore</city>
                <stateOrCountry>MD</stateOrCountry>
                <stateOrCountryDescription>MARYLAND</stateOrCountryDescription>
                <zipCode>21202</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Mark</firstName>
                <middleName>S.</middleName>
                <lastName>Anderson</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>400 East Pratt Street</street1>
                <street2>Suite 910</street2>
                <city>Baltimore</city>
                <stateOrCountry>MD</stateOrCountry>
                <stateOrCountryDescription>MARYLAND</stateOrCountryDescription>
                <zipCode>21202</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Promoter</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Stephanie</firstName>
                <middleName>D.</middleName>
                <lastName>Carter</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>400 East Pratt Street</street1>
                <street2>Suite 910</street2>
                <city>Baltimore</city>
                <stateOrCountry>MD</stateOrCountry>
                <stateOrCountryDescription>MARYLAND</stateOrCountryDescription>
                <zipCode>21202</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Ashoke</firstName>
                <lastName>Goswami</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>400 East Pratt Street</street1>
                <street2>Suite 910</street2>
                <city>Baltimore</city>
                <stateOrCountry>MD</stateOrCountry>
                <stateOrCountryDescription>MARYLAND</stateOrCountryDescription>
                <zipCode>21202</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Promoter</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Paul</firstName>
                <middleName>S.</middleName>
                <lastName>Mariani</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>400 East Pratt Street</street1>
                <street2>Suite 910</street2>
                <city>Baltimore</city>
                <stateOrCountry>MD</stateOrCountry>
                <stateOrCountryDescription>MARYLAND</stateOrCountryDescription>
                <zipCode>21202</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>James</firstName>
                <middleName>E.</middleName>
                <lastName>Stevenson, Jr.</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>400 East Pratt Street</street1>
                <street2>Suite 910</street2>
                <city>Baltimore</city>
                <stateOrCountry>MD</stateOrCountry>
                <stateOrCountryDescription>MARYLAND</stateOrCountryDescription>
                <zipCode>21202</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Ralph</firstName>
                <middleName>S.</middleName>
                <lastName>Terkowitz</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>400 East Pratt Street</street1>
                <street2>Suite 910</street2>
                <city>Baltimore</city>
                <stateOrCountry>MD</stateOrCountry>
                <stateOrCountryDescription>MARYLAND</stateOrCountryDescription>
                <zipCode>21202</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Laura</firstName>
                <middleName>L.</middleName>
                <lastName>Witt</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>400 East Pratt Street</street1>
                <street2>Suite 910</street2>
                <city>Baltimore</city>
                <stateOrCountry>MD</stateOrCountry>
                <stateOrCountryDescription>MARYLAND</stateOrCountryDescription>
                <zipCode>21202</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Promoter</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Calbraith</firstName>
                <middleName>R.</middleName>
                <lastName>Wheaton</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>400 East Pratt Street</street1>
                <street2>Suite 910</street2>
                <city>Baltimore</city>
                <stateOrCountry>MD</stateOrCountry>
                <stateOrCountryDescription>MARYLAND</stateOrCountryDescription>
                <zipCode>21202</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Pooled Investment Fund</industryGroupType>
            <investmentFundInfo>
                <investmentFundType>Venture Capital Fund</investmentFundType>
                <is40Act>false</is40Act>
            </investmentFundInfo>
        </industryGroup>
        <issuerSize>
            <revenueRange>Not Applicable</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06b</item>
            <item>3C</item>
            <item>3C.1</item>
            <item>3C.7</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>true</isAmendment>
                <previousAccessionNumber>0001648931-15-000001</previousAccessionNumber>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2015-07-27</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>true</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isPooledInvestmentFundType>true</isPooledInvestmentFundType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList>
            <recipient>
                <recipientName>Shannon Advisors, LLC</recipientName>
                <recipientCRDNumber>150305</recipientCRDNumber>
                <associatedBDName>None</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>272 E. Deerpath Road</street1>
                    <street2>Suite 206</street2>
                    <city>Lake Forest</city>
                    <stateOrCountry>IL</stateOrCountry>
                    <stateOrCountryDescription>ILLINOIS</stateOrCountryDescription>
                    <zipCode>60045</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>AL</state>
                    <description>ALABAMA</description>
                    <state>FL</state>
                    <description>FLORIDA</description>
                    <state>GA</state>
                    <description>GEORGIA</description>
                    <state>IL</state>
                    <description>ILLINOIS</description>
                    <state>NJ</state>
                    <description>NEW JERSEY</description>
                    <state>NY</state>
                    <description>NEW YORK</description>
                    <state>OH</state>
                    <description>OHIO</description>
                    <state>TX</state>
                    <description>TEXAS</description>
                </statesOfSolicitationList>
                <foreignSolicitation>false</foreignSolicitation>
            </recipient>
            <recipient>
                <recipientName>Credit Suisse Securities (USA) LLC</recipientName>
                <recipientCRDNumber>816</recipientCRDNumber>
                <associatedBDName>None</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>One Madison Avenue</street1>
                    <city>New York</city>
                    <stateOrCountry>NY</stateOrCountry>
                    <stateOrCountryDescription>NEW YORK</stateOrCountryDescription>
                    <zipCode>10010</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <value>All States</value>
                </statesOfSolicitationList>
                <foreignSolicitation>false</foreignSolicitation>
            </recipient>
        </salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>400000000</totalOfferingAmount>
            <totalAmountSold>149800000</totalAmountSold>
            <totalRemaining>250200000</totalRemaining>
            <clarificationOfResponse>The above &quot;Total Offering Amount&quot; and &quot;Total Amount Sold&quot; includes the Issuer and ABS Capital Partners VIII, L.P. (a parallel fund of the Issuer) and the capital commitment of the general partner of the Issuer and ABS Capital Partners VIII, L.P.</clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>1</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
                <isEstimate>true</isEstimate>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
                <isEstimate>true</isEstimate>
            </findersFees>
            <clarificationOfResponse>The total amount of &quot;Sales Commissions&quot; and &quot;Finders' Fees&quot; paid in connection with the offering will be determined at the final closing of the Issuer.</clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
                <isEstimate>true</isEstimate>
            </grossProceedsUsed>
            <clarificationOfResponse>An affiliate of the General Partner will receive an advisory fee payable by the Issuer quarterly in advance. The advisory fee will generally be equal to a percentage of commitments as specified in the Issuer's constituent agreement.</clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>ABS Capital Partners VIII-B, L.P.</issuerName>
                <signatureName>/s/ James E. Stevenson, Jr.</signatureName>
                <nameOfSigner>James E. Stevenson, Jr.</nameOfSigner>
                <signatureTitle>Manager of the General Partner of the Issuer</signatureTitle>
                <signatureDate>2016-07-25</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
