<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0202</schemaVersion>
<headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <previousAccessionNumber>0001193125-23-229117</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: Bayshore Capital Advisors, LLC -->
          <cik>0001598176</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>1</amendmentNo>
      <securitiesClassTitle>Common Shares of Beneficial Interest, par value $0.01 per share</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>04/23/2026</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001930679</issuerCik>
        <issuerName>KKR FS Income Trust</issuerName>
        <issuerCusips>
          <issuerCusipNumber>48255N100</issuerCusipNumber>
        </issuerCusips>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>3025 JFK BOULEVARD, OFC 500</com:street1>
          <com:city>PHILADELPHIA</com:city>
          <com:stateOrCountry>PA</com:stateOrCountry>
          <com:zipCode>19104</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(b)</designateRulePursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(c)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>Bayshore Capital Advisors, LLC</reportingPersonName>
      <citizenshipOrOrganization>FL</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>483255.81</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>483255.81</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>483255.81</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>0.92</classPercent>
      <typeOfReportingPerson>IA</typeOfReportingPerson>
      <comments>Such percentage in Row 11 is based on an aggregate of 52,706,571.661 Class I shares (the "Class I Shares") of KKR FS Income Trust's (the "Issuer") common shares of beneficial interest (the "Shares") outstanding, which is calculated by deducting (i) 2,591,874 Class I Shares accepted for repurchase, as reported in the amendment to the tender offer statement by the Issuer filed with the SEC on April 1, 2026, from (ii) 55,298,445.661 Class I Shares issued and outstanding as of February 2, 2026, as reported in the Issuer's Form 8-K filed with the SEC on February 3, 2026. As of April 23, 2026, the percentage in row 11 is less than 5% as a result of dilution from company share issuance and from participation in the company's tender offer.</comments>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>Tready A. Smith</reportingPersonName>
      <citizenshipOrOrganization>X1</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>483255.81</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>483255.81</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>483255.81</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>0.92</classPercent>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
      <comments>Tready Smith is the Chief Executive Officer of Bayshore Capital Advisors, LLC ("Bayshore Capital") and exercises sole voting and dispositive control over the securities held directly and indirectly by Bayshore Capital and may be deemed to beneficially own all of the reported Class I Shares of the Issuer's Shares. Ms. Smith expressly disclaims beneficial ownership of all Shares beneficially owned by Bayshore Capital except to the extent of her pecuniary interest therein. Such percentage in Row 11 is based on an aggregate of 52,706,571.661 Class I shares (the "Class I Shares") of KKR FS Income Trust's (the "Issuer") common shares of beneficial interest (the "Shares") outstanding, which is calculated by deducting (i) 2,591,874 Class I Shares accepted for repurchase, as reported in the amendment to the tender offer statement by the Issuer filed with the SEC on April 1, 2026, from (ii) 55,298,445.661 Class I Shares issued and outstanding as of February 2, 2026, as reported in the Issuer's Form 8-K filed with the SEC on February 3, 2026. As of April 23, 2026, the percentage in row 11 is less than 5% as a result of dilution from company share issuance and from participation in the company's tender offer.</comments>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>KKR FS Income Trust</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>3025 JFK BOULEVARD, OFC 500, PHILADELPHIA, PENNSYLVANIA 19104</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>This Schedule 13G is being filed on behalf of the following:

(i) Bayshore Capital Advisors, LLC, a Florida limited liability company; and
(ii) Tready A. Smith, a U.S. Citizen.

The above parties are collectively referred to as the "Reporting Persons". Tready A. Smith is the Chief Executive Officer of Bayshore Capital Advisors, LLC. Tready A. Smith expressly disclaims beneficial ownership of all Class I Shares of the Issuer's Shares beneficially owned by Bayshore Capital Advisors, LLC except to the extent of her pecuniary interest therein.</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>1700 S. MACDILL AVENUE
SUITE 340
TAMPA, Florida
33629</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Bayshore Capital Advisors, LLC - FLORIDA

Tready A. Smith - UNITED STATES</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>N</notApplicableFlag>
        <typeOfPersonFiling>IA</typeOfPersonFiling>
      </item3>
      <item4>
        <amountBeneficiallyOwned>483,255.8</amountBeneficiallyOwned>
        <classPercent>0.92</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>Bayshore Capital Advisors, LLC - 0

Tready A. Smith - 0</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>Bayshore Capital Advisors, LLC - 483,255.8

Tready A. Smith - 483,255.8</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>Bayshore Capital Advisors, LLC - 0

Tready A. Smith - 0</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>Bayshore Capital Advisors, LLC - 483,255.8

Tready A. Smith - 483,255.8</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>N</notApplicableFlag>
        <classOwnership5PercentOrLess>Y</classOwnership5PercentOrLess>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11.

By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11.</certifications>
      </item10>
    </items>
    <exhibitInfo>Joint Acquisition Statement Pursuant to Rule 13d-1(k) (incorporated by reference to Exhibit A to the  Schedule 13G filed with the Securities and Exchange Commission on September 6, 2023).</exhibitInfo>
    <signatureInformation>
      <reportingPersonName>Bayshore Capital Advisors, LLC</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Tready A. Smith</signature>
        <title>Tready A. Smith, As Chief Executive Officer</title>
        <date>04/28/2026</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Tready A. Smith</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Tready A. Smith</signature>
        <title>Tready A. Smith</title>
        <date>04/28/2026</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
