Lord Abbett
Quarterly Portfolio Holdings Report

Lord Abbett
Floating Rate High Income Fund

For the period ended September 30, 2024

The following is a summary of the inputs used as of September 30, 2024 in valuing the Fund’s investments carried at fair value⁽¹⁾:

A reconciliation of Level 3 investments is presented when the Fund has a material amount of Level 3 investments at the beginning or end of the period in relation to the Fund’s net assets. Management has determined not to provide a reconciliation as the balance of Level 3 investments was not considered to be material to the Fund’s net assets at the beginning or end of the period.

Lord Abbett Floating Rate High Income Fund (the “Fund”) is registered under the Investment Company Act of 1940, as a non-diversified, closed-end management investment company that continuously offers its common shares (the “Shares”) and is operated as an interval fund. The Fund was organized as a Delaware statutory trust on January 30, 2020. The Fund had a sale to Lord, Abbett & Co. LLC (“Lord Abbett”) of 10,000 shares of common stock for $100,000 ($10.00 per share). The Fund commenced operations on January 4, 2023.

It is the policy of the Fund to meet the requirements of Subchapter M of the Internal Revenue Code applicable to regulated investment companies and to distribute substantially all taxable income and capital gains to its shareholders. Therefore, no income tax provision is required.

The Fund files U.S. federal and various state and local tax returns. No income tax returns are currently under examination. The statute of limitations on the Fund’s filed U.S. federal tax returns remains open generally three years after the filing of the tax return. The statute of limitations on the Fund’s state and local tax returns may remain open for an additional year depending upon the jurisdiction.

The Fund has established a securities lending agreement with Citibank, N.A. for the lending of securities to qualified brokers in exchange for securities or cash collateral equal to at least the market value of securities loaned, plus interest, if applicable. Cash collateral is invested in an approved money market fund. In accordance with the Fund’s securities lending agreement, the market value of securities on loan is determined each day at the close of business and any additional collateral required to cover the value of securities on loan is delivered to the Fund on the next business day. As with other extensions of credit, the Fund may experience a delay in the recovery of its securities or incur a loss should the borrower of the securities breach its agreement with the Fund or the borrower becomes insolvent at a time when the collateral is insufficient to cover the cost of repurchasing securities on loan.

The initial collateral received by the Fund is required to have a value equal to at least 100% of the market value of the securities loaned. The collateral must be marked-to-market daily to cover increases in the market value of the securities loaned (or potentially a decline in the value of the collateral). In general, the risk of borrower default will be borne by Citibank, N.A.; the Fund will bear the risk of loss with respect to the investment of the cash collateral. The advantage of such loans is that the Fund continues to receive income on loaned securities while receiving a portion of any securities lending fees and earning returns on the cash amounts which may be reinvested for the purchase of investments in securities.

Investments	Interest Rate		Maturity Date	Principal Amount^‡		Fair Value
Apparel 0.64%
S&S Holdings LLC^†(b)	8.375%		10/1/2031	$	80,000	$	80,609

Building Materials 0.40%
ACProducts Holdings, Inc.^†	6.375%		5/15/2029		80,000		49,709

Chemicals 0.89%
Kobe U.S. Midco 2, Inc.^†	9.25%		11/1/2026		132,300		110,801

Energy-Alternate Sources 0.56%
Sunnova Energy Corp.^†	5.875%		9/1/2026		75,000		70,090

Hand/Machine Tools 0.71%
Werner FinCo LP/Werner FinCo, Inc.^†	11.50%		6/15/2028		80,000		88,216

Machinery-Diversified 0.89%
Mangrove Luxco III SARL^†	8.674% (3 mo. EURIBOR + 5.00%)	^#	7/15/2029	EUR	100,000		111,742

Pharmaceuticals 1.47%
Curaleaf Holdings, Inc.	8.00%		12/15/2026	$	75,000		70,875
Trulieve Cannabis Corp.	8.00%		10/6/2026		115,000		112,073
Total							182,948

Retail 0.34%
GPS Hospitality Holding Co. LLC/GPS Finco, Inc.^†	7.00%		8/15/2028		69,000		42,872

Telecommunications 0.76%
Lumen Technologies, Inc.^†	4.00%		2/15/2027		110,000		94,818
Total Corporate Bonds (cost $877,341)							905,181

FLOATING RATE LOANS^(c) 105.02%

Advertising 0.59%
Summer BC Holdco B SARL 2024 USD Term Loan B	9.864% (3 mo. USD Term SOFR + 5.00%)		2/15/2029		72,917		73,510

Aerospace 0.60%
Peraton Corp. 2nd Lien Term Loan B1	12.971% (3 mo. USD Term SOFR + 7.75%)		2/1/2029		79,679		75,023

Airlines 0.59%
JetBlue Airways Corp. 2024 Term Loan B^(d)	10.517% (3 mo. USD Term SOFR + 5.50%)		8/27/2029		75,000		73,617

Investments	Interest Rate	Maturity Date	Principal Amount^‡		Fair Value
Utilities (continued)
Lightstone Holdco LLC 2022 Extended Term Loan C	11.002% (3 mo. USD Term SOFR + 5.75%)	1/29/2027	$	24,746	$	25,146
Nautilus Power LLC 2023 Term Loan B^(d)	10.846% (3 mo. USD Term SOFR + 5.25%)	11/16/2026		115,000		115,115
South Field LLC Term Loan B^(d)	8.354% (3 mo. USD Term SOFR + 3.75%)	8/29/2031		15,481		15,555
South Field LLC Term Loan C^(d)	8.354% (3 mo. USD Term SOFR + 3.75%)	8/29/2031		130,519		131,144
Total						582,774
Total Floating Rate Loans (cost $13,062,041)						13,104,569
Total Long-Term Investments (cost $15,169,178)						15,247,526

SHORT-TERM INVESTMENTS 10.44%

U.S. TREASURY OBLIGATIONS 3.20%
U.S. Treasury Bills (Cost $400,000)	Zero Coupon	10/1/2024		400,000		400,000

GOVERNMENT SPONSORED ENTERPRISES SECURITIES 1.28%
Federal Home Loan Bank Discount Notes	Zero Coupon	10/1/2024		160,000		159,979

REPURCHASE AGREEMENTS 5.96%
Repurchase Agreement dated 9/30/2024, 2.400% due 10/1/2024 with Fixed Income Clearing Corp. collateralized by $238,200 of U.S. Treasury Note at 0.750% due 5/31/2026; value: $227,797; proceeds: $223,328 (cost $223,313)				223,313		223,313
Repurchase Agreement dated 9/30/2024, 4.850% due 10/1/2024 with TD Securities collateralized by $582,700 of U.S. Treasury Note at 0.375% due 9/30/2027; value: $530,612; proceeds: $520,070 (cost $520,000)				520,000		520,000
Total Repurchase Agreements (cost $743,313)						743,313
Total Short-Term Investments (cost $1,303,313)						1,303,292
Total Investments in Securities 132.63% (cost $16,472,491)						16,550,818
Less Unfunded Loan Commitments (0.15%) (cost $19,284)						(19,291	)
Net Investments in Securities 132.48% (cost $16,453,207)						16,531,527
Borrowings (30.45%)						(3,800,000	)
Other Assets and Liabilities – Net^(g)(2.02)%						(252,646	)
Net Assets 100.00%					$	12,478,881

EUR		Euro.
EURIBOR		Euro Interbank Offered Rate.
PIK		Payment-in-kind.
SOFR		Secured Overnight Financing Rate.
^‡		Principal Amount is denominated in U.S. dollars unless otherwise noted.
^†		Security was purchased pursuant to Rule 144A under the Securities Act of 1933 and, unless registered under such Act or exempted from registration, may only be resold to qualified institutional buyers. At September 30, 2024, the total value of Rule 144A securities was $1,960,009, which represents 15.71% of net assets.
^#		Variable rate security. The interest rate represents the rate in effect at September 30, 2024.
^(a)		Foreign security traded in U.S. dollars.
^(b)		Securities purchased on a when-issued basis.
^(c)		Floating Rate Loans in which the Fund invests generally pay interest at rates which are periodically re-determined at a margin above the SOFR or the prime rate offered by major U.S. banks. The rate(s) shown is the rate(s) in effect at September 30, 2024.
^(d)		All or part of this investment held as collateral for the Fund’s credit facility.
^(e)		Interest Rate to be determined.
^(f)		Security partially/fully unfunded.
^(g)		Other Assets and Liabilities – Net include net unrealized appreciation/depreciation on forward foreign currency exchange contracts and swap contracts as follows:

Central Clearingparty	Periodic Payments to be Made By The Fund (Quarterly)	Periodic Payments to be Received By The Fund (Quarterly)	Termination Date	Notional Amount		Payment Upfront⁽¹⁾			Unrealized Appreciation/ (Depreciation)				Value
Bank of America⁽²⁾	4.552%	12-Month USD SOFR	2/15/2026		$68,000		$	–		$	(810	)	$	(810	)
Bank of America⁽²⁾	4.523%	12-Month USD SOFR	2/15/2026		5,000			–			(58	)		(58	)
Bank of America⁽²⁾	4.007%	12-Month USD SOFR	6/1/2028		60,000			–			(1,490	)		(1,490	)
Unrealized Depreciation on Centrally Cleared Interest Rate Swap Contracts							$	–		$	(2,358	)	$	(2,358	)

SOFR		Secured Overnight Financing Rate.

⁽¹⁾		Upfront payments paid (received) by Central Clearing Party are presented net of amortization.
⁽²⁾		Central clearinghouse: Chicago Mercantile Exchange (CME).

Swap Counterparty	Referenced Index*	Referenced Spread	Units	Position	Termination Date	Notional Amount		Upfront Payment⁽¹⁾			Unrealized Appreciation			Value
Morgan Stanley	IBOXX	12-Month USD SOFR Index	1,408	Long	12/20/2024	$	300,000		$	–		$	933	$	933
Morgan Stanley	IBOXX	12-Month USD SOFR Index	2,958	Long	12/20/2024		630,000			(1)			2,317		2,316
Total						$	930,000		$	(1)		$	3,250	$	3,249

Forward Foreign Currency Exchange Contracts	Transaction Type	Counterparty	Expiration Date	Foreign Currency	U.S. $ Cost on Origination Date		U.S. $ Current Value			Unrealized Appreciation
Euro	Buy	Bank of America	11/20/2024	109,000	$	120,670		$	121,574		$	904
Euro	Buy	Bank of America	11/20/2024	61,000		67,983			68,037			54
Euro	Buy	Morgan Stanley	11/20/2024	36,000		40,017			40,153			136
Euro	Buy	Morgan Stanley	11/20/2024	103,000		114,053			114,882			829
Euro	Buy	Morgan Stanley	11/20/2024	71,000		78,584			79,191			607
Euro	Sell	Bank of America	11/20/2024	100,000		111,540			111,536			4
Euro	Sell	Morgan Stanley	11/20/2024	36,000		40,171			40,153			18
Total Unrealized Appreciation on Forward Foreign Currency Exchange Contracts											$	2,552

Investment Type⁽²⁾	Level 1		Level 2			Level 3		Total
Long-Term Investments
Asset-Backed Securities	$	–	$	1,237,776		$	–	$	1,237,776
Corporate Bonds		–		905,181			–		905,181
Floating Rate Loans		–		13,104,569			–		13,104,569
Less Unfunded Loan Commitments		–		(19,291	)		–		(19,291	)
Short-Term Investments
Government Sponsored Enterprises Securities		–		159,979			–		159,979
U.S. Treasury Obligations		–		400,000			–		400,000
Repurchase Agreements		–		743,313			–		743,313
Total	$	–	$	16,531,527		$	–	$	16,531,527
Other Financial Instruments
Centrally Cleared Interest Rate Swap Contracts
Assets	$	–	$	–		$	–	$	–
Liabilities		–		(2,358	)		–		(2,358	)
Total Return Swap Contracts
Assets		–		3,249			–		3,249
Liabilities		–		–			–		–
Forward Foreign Currency Exchange Contracts
Assets		–		2,552			–		2,552
Liabilities		–		(16,205	)		–		(16,205	)
Total	$	–	$	(12,762	)	$	–	$	(12,762	)


	⁽¹⁾	Refer to Note 2(b) for a description of fair value measurements and the three-tier hierarchy of inputs.
	⁽²⁾	See Consolidated Schedule of Investments for fair values in each industry. The table above is presented by Investment Type. Industries are presented within an Investment Type should such Investment Type include securities classified as two or more levels within the three-tier fair value hierarchy. When applicable, each Level 3 security is identified on the Schedule of Investments along with the valuation technique utilized.

(a)	Basis of Consolidation–The Fund’s consolidated financial statements and accompanying notes include balances of both the Fund and Lord Abbett FRHI Funding, LLC., a Delaware Limited Liability Company and wholly owned subsidiary of the Fund. All interfund transactions have been eliminated upon consolidation.

(b)	Investment Valuation–Under procedures approved by the Fund’s Board of Directors (the “Board”), the Board has designated the determination of fair value of the Fund’s portfolio investments to Lord Abbett as its valuation designee. Accordingly, Lord Abbett is responsible for, among other things, assessing and managing valuation risks, establishing, applying and testing fair value methodologies, and evaluating pricing services. Lord Abbett has formed a Pricing Committee that performs these responsibilities on behalf of Lord Abbett, administers the pricing and valuation of portfolio investments and ensures that prices utilized reasonably reflect fair value. Among other things, these procedures allow Lord Abbett, subject to Board oversight, to utilize independent pricing services, quotations from securities and financial instrument dealers and other market sources to determine fair value.

	Securities actively traded on any recognized U.S. or non-U.S. exchange or on the NASDAQ Stock Market LLC are valued at the last sale price or official closing price on the exchange or system on which they are principally traded. Events occurring after the close of trading on non-U.S. exchanges may result in adjustments to the valuation of foreign securities to reflect their fair value as of the close of regular trading on the New York Stock Exchange. When valuing foreign equity securities that meet certain criteria, the Pricing Committee uses a third-party fair valuation service that values such securities to reflect market trading that occurs after the close of the applicable foreign markets of comparable securities or other instruments that correlate to the fair-valued securities. Unlisted equity securities are valued at the last quoted sale price or, if no sale price is available, at the mean between the most recently quoted bid and ask prices. Fixed income securities are valued based on evaluated prices supplied by independent pricing services, which reflect broker/dealer supplied valuations and the independent pricing services’ own electronic data processing techniques. Floating rate loans are valued at the average of bid and ask quotations obtained from dealers in loans on the basis of prices supplied by independent pricing services. Forward foreign currency exchange contracts are valued using daily forward exchange rates. Swaps are valued daily using independent pricing services or quotations from broker/dealers to the extent available.

	Securities for which prices are not readily available are valued at fair value as determined by the Pricing Committee. The Pricing Committee considers a number of factors, including observable and unobservable inputs, when arriving at fair value. The Pricing Committee may

	use observable inputs such as yield curves, broker quotes, observable trading activity, option adjusted spread models and other relevant information to determine the fair value of portfolio investments. The Board or a designated committee thereof periodically reviews reports that may include fair value determinations made by the Pricing Committee, related market activity, inputs and assumptions, and retrospective comparison of prices of subsequent purchases and sales transactions to fair value determinations made by the Pricing Committee.

	Short-term securities with 60 days or less remaining to maturity are valued using the amortized cost method, which approximates fair value.

(c)	Fair Value Measurements–Fair value is defined as the price that the Fund would receive upon selling an investment or transferring a liability in an orderly transaction to an independent buyer in the principal or most advantageous market of the investment. A three-tier hierarchy is used to maximize the use of observable market data and minimize the use of unobservable inputs and to establish classification of fair value measurements for disclosure purposes. Inputs refer broadly to the assumptions that market participants would use in pricing the asset or liability, including assumptions about risk - for example, the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and/or the risk inherent in the inputs to the valuation technique. Inputs may be observable or unobservable. Observable inputs reflect the assumptions market participants would use in pricing the asset or liability. Observable inputs are based on market data obtained from sources independent of the reporting entity. Unobservable inputs reflect the reporting entity’s own assumptions about the assumptions market participants would use in pricing the asset or liability. Unobservable inputs are based on the best information available in the circumstances. The three-tier hierarchy classification is determined based on the lowest level of inputs that is significant to the fair value measurement, and is summarized in the three broad Levels listed below:

•	Level 1 –	unadjusted quoted prices in active markets for identical investments;

•	Level 2 –	other significant observable inputs (including quoted prices for similar investments, interest rates, prepayment speeds, credit risk, etc.); and

•	Level 3 –	significant unobservable inputs (including the Fund’s own assumptions in determining the fair value of investments).

	A summary of inputs used in valuing the Fund’s investments as of September 30, 2024 and, if applicable, Level 3 rollforwards for the period then ended is included in the Fund’s Condensed Schedule of Investments.

	Changes in valuation techniques may result in transfers into or out of an assigned level within the three-tier hierarchy. The inputs or methodology used for valuing securities are not necessarily an indication of the risk associated with investing in those securities.