<SEC-DOCUMENT>0001410368-16-002018.txt : 20160229
<SEC-HEADER>0001410368-16-002018.hdr.sgml : 20160229
<ACCEPTANCE-DATETIME>20160229152049
ACCESSION NUMBER:		0001410368-16-002018
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20151231
FILED AS OF DATE:		20160229
DATE AS OF CHANGE:		20160229
EFFECTIVENESS DATE:		20160229

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FS Global Credit Opportunities Fund
		CENTRAL INDEX KEY:			0001568194
		IRS NUMBER:				461882356
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		NSAR-B
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-22802
		FILM NUMBER:		161467162

	BUSINESS ADDRESS:	
		STREET 1:		201 ROUSE BOULEVARD
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19112
		BUSINESS PHONE:		215-495-1150

	MAIL ADDRESS:	
		STREET 1:		201 ROUSE BOULEVARD
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19112
</SEC-HEADER>
<DOCUMENT>
<TYPE>NSAR-B
<SEQUENCE>1
<FILENAME>fsgco_02292016_answer.fil
<DESCRIPTION>GCO MASTER ANSWER FILE
<TEXT>
<PAGE>      PAGE  1
000 B000000 12/31/2015
000 C000000 0001568194
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 6.1
000 J000000 A
001 A000000 FS Global Credit Opportunities Fund
001 B000000 811-22802
001 C000000 2154951150
002 A000000 201 Rouse Boulevard
002 B000000 Philadelphia
002 C000000 PA
002 D010000 19112
003  000000 N
004  000000 N
005  000000 N
006  000000 N
007 A000000 N
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007 C010100  1
008 A000001 FS Global Advisor, LLC
008 B000001 A
008 C000001 801-78346
008 D010001 Philadelphia
008 D020001 PA
008 D030001 19112
008 A000002 GSO Capital Partners LP
008 B000002 S
008 C000002 801-65207
008 D010002 New York
008 D020002 NY
008 D030002 10154
010 A000001 FS Global Advisor, LLC
010 B000001 801-78346
010 C010001 Philadelphia
010 C020001 PA
010 C030001 19112
012 A000001 STATE STREET BANK & TRUST COMPANY
012 B000001 85-05003
012 C010001 BOSTON
012 C020001 MA
012 C030001 02111
013 A000001 Ernst & Young LLP
013 B010001 Philadelphia
013 B020001 PA
013 B030001 19103
014 A000001 FS2 Capital Partners, LLC
014 B000001 8-67718
<PAGE>      PAGE  2
015 A000001 STATE STREET BANK & TRUST COMPANY
015 B000001 C
015 C010001 BOSTON
015 C020001 MA
015 C030001 02111
015 E010001 X
015 A000002 CLEARSTREAM BANKING S.A.
015 B000002 S
015 C010002 LUXEMBOURG
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015 E040002 X
015 A000003 STATE STREET BANK AND TRUST COMPANY CANADA
015 B000003 S
015 C010003 TORONTO
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015 B000004 S
015 C010004 LONDON
015 D010004 UNITED KINGDOM
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018  000000 Y
019 A000000 Y
019 B000000    3
019 C000000 FSGLOBALCR
020 A000001 GOLDMAN, SACHS & CO.
020 B000001 13-5108880
020 C000001    209
020 A000002 JONESTRADING INSTITUTIONAL SERVICES LLC
020 B000002 51-0484896
020 C000002    180
020 A000003 RAYMOND JAMES & ASSOCIATES
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020 A000004 Imperial Capital
020 B000004 95-4596322
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020 A000005 BARCLAYS CAPITAL INC.
020 B000005 94-3231066
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020 C000007     35
020 A000008 BTIG, LLC
020 B000008 04-3695739
020 C000008     33
020 A000009 CRT Capital Group LLC
020 B000009 06-1386357
020 C000009     23
<PAGE>      PAGE  3
020 A000010 MORGAN STANLEY
020 B000010 13-2655998
020 C000010     18
021  000000      914
022 A000001 JP MORGAN CHASE & CO.
022 B000001 13-3224016
022 C000001    350701
022 D000001    278854
022 A000002 GOLDMAN SACHS & CO.
022 B000002 13-5108880
022 C000002    393391
022 D000002    153324
022 A000003 BARCLAYS CAPITAL INC.
022 B000003 06-1031656
022 C000003    195830
022 D000003    181385
022 A000004 DEUTSCHE BANK A.G.
022 B000004 13-2730828
022 C000004    225831
022 D000004    114852
022 A000005 JONESTRADING INSTITUTIONAL SERVICES LLC
022 B000005 51-0484896
022 C000005    210067
022 D000005    126793
022 A000006 CITIBANK N.A.
022 B000006 13-5266470
022 C000006    143230
022 D000006    113537
022 A000007 CREDIT SUISSE (USA) INC.
022 B000007 13-1898818
022 C000007    150462
022 D000007     75739
022 A000008 BANK OF AMERICA CORP.
022 B000008 56-0906609
022 C000008    101411
022 D000008    103375
022 A000009 MORGAN STANLEY &  CO., INC.
022 B000009 13-2655998
022 C000009     73570
022 D000009     69110
022 A000010 CANTOR FITZGERALD & CO.
022 B000010 13-3680184
022 C000010     70119
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<PAGE>      PAGE  6
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SIGNATURE   WILLIAM GOEBEL
TITLE       CFO

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>a01.03a-master-new.txt
<DESCRIPTION>GCO MASTER AUDITOR LETTER
<TEXT>
REPORT OF INDEPENDENT REGISTERED
PUBLIC ACCOUNTING FIRM
To the Shareholders and Board of Trustees of FS
Global Credit Opportunities Fund
In planning and performing our audits of the
financial statements of FS Global Credit
Opportunities Fund (the "Fund") as of and for the
period ended December 31, 2015, in accordance
with the standards of the Public Company
Accounting Oversight Board (United States), we
considered the Fund's internal control over financial
reporting, including controls over safeguarding
securities, as a basis for designing our auditing
procedures for the purpose of expressing our
opinion on the financial statements and to comply
with the requirements of Form N-SAR, but not for
the purpose of expressing an opinion on the
effectiveness of the Fund's internal control over
financial reporting. Accordingly, we express no
such opinion.
The management of the Fund is responsible for
establishing and maintaining effective internal
control over financial reporting. In fulfilling this
responsibility, estimates and judgments by
management are required to assess the expected
benefits and related costs of controls. A company's
internal control over financial reporting is a process
designed to provide reasonable assurance regarding
the reliability of financial reporting and the
preparation of financial statements for external
purposes in accordance with generally accepted
accounting principles. A company's internal control
over financial reporting includes those policies and
procedures that (1) pertain to the maintenance of
records that, in reasonable detail, accurately and
fairly reflect the transactions and dispositions of the
assets of the company; (2) provide reasonable
assurance that transactions are recorded as
necessary to permit preparation of financial
statements in accordance with generally accepted
accounting principles, and that receipts and
expenditures of the company are being made only in
accordance with authorizations of management and
directors of the company; and (3) provide
reasonable assurance regarding prevention or timely
detection of unauthorized acquisition, use or
disposition of a company's assets that could have a
material effect on the financial statements.
Because of its inherent limitations, internal control
over financial reporting may not prevent or detect
misstatements. Also, projections of any evaluation
of effectiveness to future periods are subject to the
risk that controls may become inadequate because
of changes in conditions, or that the degree of
compliance with the policies or procedures may
deteriorate.
A deficiency in internal control over financial
reporting exists when the design or operation of a
control does not allow management or employees,
in the normal course of performing their assigned
functions, to prevent or detect misstatements on a
timely basis. A material weakness is a deficiency, or
a combination of deficiencies, in internal control
over financial reporting, such that there is a
reasonable possibility that a material misstatement
of the company's annual or interim financial
statements will not be prevented or detected on a
timely basis.
Our consideration of the Fund's internal control
over financial reporting was for the limited purpose
described in the first paragraph and would not
necessarily disclose all deficiencies in internal
control that might be material weaknesses under
standards established by the Public Company
Accounting Oversight Board (United States).
However, we noted no deficiencies in the
Company's internal control over financial reporting
and its operation, including controls over
safeguarding securities that we consider to be a
material weakness as defined above as of December
31, 2015.
This report is intended solely for the information
and use of management and the Board of Trustees
of the FS Global Credit Opportunities Fund and the
Securities and Exchange Commission and is not
intended to be and should not be used by anyone
other than these specified parties.

Philadelphia, Pennsylvania
February 29, 2016









</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
