Represent pools of various asset types which entail contractual obligations to pay. These obligations often rank senior to traditional debt, reducing investors' exposure to borrower financial health. ABS offer investor-friendly features like risk tranching and overcollateralization, yielding higher returns than similarly rated bonds. ABS investors analyze cash flows, prioritizing value assessment over asset prices or ratings. Following the 2008 financial crisis, structured credit underwent transformation, emphasizing sustainable underwriting. Despite complexity, ABS remains a viable investment, demanding dedicated resources and disciplined processes for risk assessment. Securitization, facilitated through special purpose vehicles (SPVs), converts assets into ABS. ABS assets must feature contractual obligations and are typically pooled by type. These securities prioritize investor protection and liquidity. The structured credit market often funds lenders, lessors, and specialty finance companies. A disciplined investment approach is essential for successful structured credit investment. Despite past challenges, structured credit continues to offer opportunities. Losses experienced during the COVID-19 pandemic were lower than corporate credit peers, demonstrating resilience. Identifying potential dislocations within ABS requires thorough analysis and disciplined investment practices. Our plan involves leveraging our expertise in structured credit to utilize asset-backed securities (ABS) effectively. With dedicated resources in credit analysis, trading, technology, and legal support, we aim to identify value and manage risks prudently within the ABS market. Our disciplined investment process ensures that we capitalize on ABS opportunities while prioritizing investor protection and sustainable returns.