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        <cik>0001663671</cik>
        <entityName>Abbott Secondary Opportunities, L.P.</entityName>
        <issuerAddress>
            <street1>1290 AVENUE OF THE AMERICAS</street1>
            <street2>9TH FLOOR</street2>
            <city>NEW YORK</city>
            <stateOrCountry>NY</stateOrCountry>
            <stateOrCountryDescription>NEW YORK</stateOrCountryDescription>
            <zipCode>10104</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>212-757-2700</issuerPhoneNumber>
        <jurisdictionOfInc>DELAWARE</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
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        <entityType>Limited Partnership</entityType>
        <yearOfInc>
            <withinFiveYears>true</withinFiveYears>
            <value>2016</value>
        </yearOfInc>
    </primaryIssuer>

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            <relatedPersonName>
                <firstName>N/A</firstName>
                <lastName>Abbott Secondary Investors GP, L.P.</lastName>
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                <street1>c/o Abbott Capital Management, LLC</street1>
                <street2>1290 Avenue of the Americas, 9th Floor</street2>
                <city>New York</city>
                <stateOrCountry>NY</stateOrCountry>
                <stateOrCountryDescription>NEW YORK</stateOrCountryDescription>
                <zipCode>10104</zipCode>
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            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>The general partner of the Issuer (the &quot;General Partner&quot;).</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>N/A</firstName>
                <lastName>ACM Secondary GP, LLC</lastName>
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                <street1>c/o Abbott Capital Management, LLC</street1>
                <street2>1290 Avenue of the Americas, 9th Floor</street2>
                <city>New York</city>
                <stateOrCountry>NY</stateOrCountry>
                <stateOrCountryDescription>NEW YORK</stateOrCountryDescription>
                <zipCode>10104</zipCode>
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            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
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            <relationshipClarification>The general partner of the General Partner of the Issuer (the &quot;GP LLC&quot;).</relationshipClarification>
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        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Thaddeus</firstName>
                <middleName>I.</middleName>
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                <street1>c/o Abbott Capital Management, LLC</street1>
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                <city>New York</city>
                <stateOrCountry>NY</stateOrCountry>
                <stateOrCountryDescription>NEW YORK</stateOrCountryDescription>
                <zipCode>10104</zipCode>
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                <relationship>Executive Officer</relationship>
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            <relationshipClarification>Executive Officer and Member of Abbott Capital Management, LLC, the sole member of the GP LLC.</relationshipClarification>
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        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Mary</firstName>
                <middleName>T.</middleName>
                <lastName>Hornby</lastName>
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                <city>New York</city>
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                <stateOrCountryDescription>NEW YORK</stateOrCountryDescription>
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            <relationshipClarification>Executive Officer and Member of Abbott Capital Management, LLC, the sole member of the GP LLC.</relationshipClarification>
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        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Young</firstName>
                <lastName>Lee</lastName>
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        <relatedPersonInfo>
            <relatedPersonName>
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                <lastName>Maloney</lastName>
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                <stateOrCountryDescription>NEW YORK</stateOrCountryDescription>
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        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Lauren</firstName>
                <middleName>M.</middleName>
                <lastName>Massey</lastName>
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                <street1>c/o Abbott Capital Management, LLC</street1>
                <street2>1290 Avenue of the Americas, 9th Floor</street2>
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                <stateOrCountry>NY</stateOrCountry>
                <stateOrCountryDescription>NEW YORK</stateOrCountryDescription>
                <zipCode>10104</zipCode>
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            <relationshipClarification>Executive Officer and Member of Abbott Capital Management, LLC, the sole member of the GP LLC.</relationshipClarification>
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        <relatedPersonInfo>
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                <firstName>Leonard</firstName>
                <middleName>C.</middleName>
                <lastName>Pangburn</lastName>
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                <street1>c/o Abbott Capital Management, LLC</street1>
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                <stateOrCountryDescription>NEW YORK</stateOrCountryDescription>
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                <lastName>Parziale</lastName>
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            <relatedPersonName>
                <firstName>Meredith</firstName>
                <middleName>L.</middleName>
                <lastName>Rerisi</lastName>
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                <stateOrCountryDescription>NEW YORK</stateOrCountryDescription>
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            <relatedPersonRelationshipList>
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            </relatedPersonRelationshipList>
            <relationshipClarification>Executive Officer and Member of Abbott Capital Management, LLC, the sole member of the GP LLC.</relationshipClarification>
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        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Jonathan</firstName>
                <middleName>D.</middleName>
                <lastName>Roth</lastName>
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            <relatedPersonAddress>
                <street1>c/o Abbott Capital Management, LLC</street1>
                <street2>1290 Avenue of the Americas, 9th Floor</street2>
                <city>New York</city>
                <stateOrCountry>NY</stateOrCountry>
                <stateOrCountryDescription>NEW YORK</stateOrCountryDescription>
                <zipCode>10104</zipCode>
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            <relatedPersonRelationshipList>
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            </relatedPersonRelationshipList>
            <relationshipClarification>Executive Officer and Member of Abbott Capital Management, LLC, the sole member of the GP LLC.</relationshipClarification>
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        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Matthew</firstName>
                <middleName>M.</middleName>
                <lastName>Smith</lastName>
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            <relatedPersonAddress>
                <street1>c/o Abbott Capital Management, LLC</street1>
                <street2>1290 Avenue of the Americas, 9th Floor</street2>
                <city>New York</city>
                <stateOrCountry>NY</stateOrCountry>
                <stateOrCountryDescription>NEW YORK</stateOrCountryDescription>
                <zipCode>10104</zipCode>
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            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Executive Officer and Member of Abbott Capital Management, LLC, the sole member of the GP LLC.</relationshipClarification>
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        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Stokel</firstName>
                <middleName>J.</middleName>
                <lastName>Stokel</lastName>
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            <relationshipClarification>Executive Officer and Member of Abbott Capital Management, LLC, the sole member of the GP LLC.</relationshipClarification>
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        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Charles</firstName>
                <middleName>H.</middleName>
                <lastName>van Horne</lastName>
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            <relatedPersonAddress>
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    <offeringData>
        <industryGroup>
            <industryGroupType>Pooled Investment Fund</industryGroupType>
            <investmentFundInfo>
                <investmentFundType>Private Equity Fund</investmentFundType>
                <is40Act>false</is40Act>
            </investmentFundInfo>
        </industryGroup>
        <issuerSize>
            <revenueRange>Not Applicable</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06b</item>
            <item>3C</item>
            <item>3C.7</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>true</isAmendment>
                <previousAccessionNumber>0001663671-16-000001</previousAccessionNumber>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2016-03-14</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>true</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isPooledInvestmentFundType>true</isPooledInvestmentFundType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>5000000</minimumInvestmentAccepted>
        <salesCompensationList>
            <recipient>
                <recipientName>Fortress Group, Inc.</recipientName>
                <recipientCRDNumber>104408</recipientCRDNumber>
                <associatedBDName>None</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>3379 Peachtree Road N.E.</street1>
                    <street2>Suite 272</street2>
                    <city>Atlanta</city>
                    <stateOrCountry>GA</stateOrCountry>
                    <stateOrCountryDescription>GEORGIA</stateOrCountryDescription>
                    <zipCode>30326</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <value>All States</value>
                </statesOfSolicitationList>
                <foreignSolicitation>false</foreignSolicitation>
            </recipient>
        </salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>Indefinite</totalOfferingAmount>
            <totalAmountSold>102500000</totalAmountSold>
            <totalRemaining>Indefinite</totalRemaining>
            <clarificationOfResponse>Total Amount Sold reflects LP interests offered and sold by Issuer.</clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>4</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse>Amount to be paid determined on closing based on a
percentage of capital raised.</clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
                <isEstimate>true</isEstimate>
            </grossProceedsUsed>
            <clarificationOfResponse>An affiliate of the General Partner will receive an annual management fee, payable by the Issuer in arrears on the last day of each fiscal quarter, equal to a percentage multiplied by the aggregate invested capital of the Issuer.</clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>Abbott Secondary Opportunities, L.P.</issuerName>
                <signatureName>/s/ Charles H. van Horne</signatureName>
                <nameOfSigner>Charles H. van Horne</nameOfSigner>
                <signatureTitle>Member of Abbott Capital Management, LLC</signatureTitle>
                <signatureDate>2016-07-22</signatureDate>
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</edgarSubmission>
