<SEC-DOCUMENT>0001410368-17-000466.txt : 20170301
<SEC-HEADER>0001410368-17-000466.hdr.sgml : 20170301
<ACCEPTANCE-DATETIME>20170301163109
ACCESSION NUMBER:		0001410368-17-000466
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20161231
FILED AS OF DATE:		20170301
DATE AS OF CHANGE:		20170301
EFFECTIVENESS DATE:		20170301

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:		17654604

	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>gco_master_12.31.16.fil
<DESCRIPTION>MASTER ANSWER FILE
<TEXT>
<PAGE>      PAGE  1
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001 A000000 FS Global Credit Opportunities Fund
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008 B000001 A
008 C000001 801-78346
008 D010001 Philadelphia
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013 B010001 Philadelphia
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013 B030001 19103
014 A000001 FS Investment Solutions, LLC
014 B000001 8-67718
<PAGE>      PAGE  2
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SIGNATURE   WILLIAM GOEBEL
TITLE       CFO

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>auditor_master.txt
<DESCRIPTION>MASTER AUDITOR REPORT
<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, 2016, 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, 2016.
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.

/s/ Ernst & Young, LLP

Philadelphia, Pennsylvania
March 1, 2017









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