<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13D" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0202</schemaVersion>
<headerData>
    <submissionType>SCHEDULE 13D/A</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: Ocean Capital LLC -->
          <cik>0001838395</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>8</amendmentNo>
      <securitiesClassTitle>Common Shares, $0.01 par value</securitiesClassTitle>
      <dateOfEvent>05/21/2026</dateOfEvent>
      <previouslyFiledFlag>false</previouslyFiledFlag>
      <issuerInfo>
        <issuerCIK>0001850862</issuerCIK>
        <issuerCusips>
          <issuerCusipNumber>87677L102</issuerCusipNumber>
        </issuerCusips>
        <issuerName>Tax-Free Fixed Income Fund for Puerto Rico Residents, Inc.</issuerName>
        <address>
          <com:street1>250 Munoz Rivera Avenue</com:street1>
          <com:street2>American International Plaza, 10th Floor</com:street2>
          <com:city>San Juan</com:city>
          <com:stateOrCountry>PR</com:stateOrCountry>
          <com:zipCode>00918</com:zipCode>
        </address>
      </issuerInfo>
      <authorizedPersons>
        <notificationInfo>
          <personName>W. Heath Hawk</personName>
          <personPhoneNum>(770) 777-9373</personPhoneNum>
          <personAddress>
            <com:street1>GAM Tower, 2 Tabonuco St.</com:street1>
            <com:street2>Suite 200</com:street2>
            <com:city>Guaynabo</com:city>
            <com:stateOrCountry>PR</com:stateOrCountry>
            <com:zipCode>00968</com:zipCode>
          </personAddress>
        </notificationInfo>
      </authorizedPersons>
    </coverPageHeader>
    <reportingPersons>
      <reportingPersonInfo>
        <reportingPersonCIK>0001838395</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>Ocean Capital LLC</reportingPersonName>
        <fundType>WC</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>PR</citizenshipOrOrganization>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>2016841.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>2016841.00</sharedDispositivePower>
        <aggregateAmountOwned>2016841.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>7.4</percentOfClass>
        <typeOfReportingPerson>OO</typeOfReportingPerson>
        <commentContent>Box 13 - The percentages used herein are based upon 27,070,104 shares of common stock outstanding, which represents the shares of common stock outstanding as of December 31, 2025, according to the Issuer's semi-annual certified shareholder report, filed with the Securities and Exchange Commission (the "SEC") on March 6, 2026 (the "Shareholder Report").</commentContent>
      </reportingPersonInfo>
      <reportingPersonInfo>
        <reportingPersonNoCIK>Y</reportingPersonNoCIK>
        <reportingPersonName>William Heath Hawk</reportingPersonName>
        <fundType>WC</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>X1</citizenshipOrOrganization>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>2016841.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>2016841.00</sharedDispositivePower>
        <aggregateAmountOwned>2016841.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>7.4</percentOfClass>
        <typeOfReportingPerson>IN</typeOfReportingPerson>
        <commentContent>Box 13 - The percentages used herein are based upon 27,070,104 shares of common stock outstanding, as disclosed in the Shareholder Report.</commentContent>
      </reportingPersonInfo>
    </reportingPersons>
    <items1To7>
      <item1>
        <issuerName>Tax-Free Fixed Income Fund for Puerto Rico Residents, Inc.</issuerName>
        <issuerPrincipalAddress>
          <com:street1>250 Munoz Rivera Avenue</com:street1>
          <com:street2>American International Plaza, 10th Floor</com:street2>
          <com:city>San Juan</com:city>
          <com:stateOrCountry>PR</com:stateOrCountry>
          <com:zipCode>00918</com:zipCode>
        </issuerPrincipalAddress>
        <commentText>The following constitutes Amendment No. 8 ("Amendment No. 8") to the Schedule 13D initially filed by the undersigned with the Securities and Exchange Commission (the "SEC") on October 6, 2021, as subsequently amended from time to time (collectively, the "Schedule 13D"). This Amendment No. 8 amends the Schedule 13D as specifically set forth herein. Capitalized terms used but not defined herein have the meanings ascribed to them in the Schedule 13D.</commentText>
      </item1>
      <item4>
        <transactionPurpose>Item 4 is hereby supplemented to add the following:

On May 20, 2026, Ocean Capital submitted a shareholder proposal to the Issuer consistent with, and as permitted by, Rule 14a-8 under the Securities Exchange Act of 1934 (the "Proposal"). The purpose of the Proposal is to permit shareholders to vote at the 2026 annual meeting of the shareholders of the Issuer to terminate the investment advisory agreement between the Issuer and its investment adviser, UBS Investment Managers of Puerto Rico, pursuant to the right of shareholders as embodied in Section 15(a)(3) of the Investment Company Act of 1940, such termination to be effective no more than sixty days following the date of shareholder approval thereof.</transactionPurpose>
      </item4>
      <item5>
        <percentageOfClassSecurities>Item 5 is hereby amended and restated as follows:

The percentages used herein are based upon 27,070,104 shares of common stock outstanding, as disclosed in the Shareholder Report.

A. As of the close of business on May 22, 2026, Ocean Capital beneficially owned 2,016,841.00 shares of Common Stock representing approximately 7.4% of the outstanding Common Stock of the Issuer.

B. As of the close of business on May 22, 2026, William Heath Hawk beneficially owned 2,016,841.00 shares of Common Stock representing approximately 7.4% of the outstanding Common Stock of the Issuer.</percentageOfClassSecurities>
        <numberOfShares>A. Ocean Capital LLC

1. Sole power to vote or direct vote: 0

2. Shared power to vote or direct vote: 2,016,841.00

3. Sole power to dispose or direct the disposition: 0

4. Shared power to dispose or direct the disposition: 2,016,841.00

B. William Heath Hawk

1. Sole power to vote or direct vote: 0

2. Shared power to vote or direct vote: 2,016,841.00

3. Sole power to dispose or direct the disposition: 0

4. Shared power to dispose or direct the disposition: 2,016,841.00</numberOfShares>
        <transactionDesc>A. The transactions in the shares of Common Stock by Ocean Capital during the past sixty days are set forth in Schedule A and are incorporated herein by reference.

B. The transactions in the shares of Common Stock by W. Heath Hawk during the past sixty days are set forth in Schedule A and are incorporated herein by reference.</transactionDesc>
      </item5>
    </items1To7>
    <signatureInfo>
      <signaturePerson>
        <signatureReportingPerson>Ocean Capital LLC</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ William Heath Hawk</signature>
          <title>William Heath Hawk/Managing Member</title>
          <date>05/22/2026</date>
        </signatureDetails>
      </signaturePerson>
      <signaturePerson>
        <signatureReportingPerson>William Heath Hawk</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ William Heath Hawk</signature>
          <title>William Heath Hawk</title>
          <date>05/22/2026</date>
        </signatureDetails>
      </signaturePerson>
    </signatureInfo>
  </formData>

</edgarSubmission>
