ABS Direct Equity Fund LLC has filed a restatement of its Form 13F-HR for the quarter ended June 30, 2026. The filing indicates that the original report was submitted under the name ABS Investment Management LLC, which is listed as the filer with Central Index Key (CIK) 0001660708. The restatement was filed on September 10, 2026, by David Finn, the Chief Compliance Officer for the firm.

The filing was assigned Accession Number 0001999371-26-018033 and is accessible via the SEC's Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system at the following link: https://www.sec.gov/Archives/edgar/data/1660708/000199937126018033/0001999371-26-018033-index.htm.

The fund's principal office is located at 2187 Atlantic Street, Suite 604, in Stamford, Connecticut, with the zip code 06902. The filing was assigned Form number 028-23609.