FS Credit Opportunities Corp. (FSCO) is a non-diversified, closed-end management investment company that has elected to be regulated as a business development company (BDC) under the Investment Company Act of 1940. The company's investment objective is to generate current income and, to a lesser extent, long-term capital appreciation. FSCO primarily invests in a diversified portfolio of senior secured loans and other credit investments, including first-lien, second-lien, and mezzanine debt, as well as equity interests. The company focuses on lending to U.S. middle-market companies. FSCO is advised by FS/KKR Advisor, LLC, a partnership between FS Investments and KKR Credit. The company aims to provide investors with attractive risk-adjusted returns through its credit-focused investment strategy, leveraging the expertise of its advisors in sourcing and managing private credit opportunities. As a BDC, FSCO is required to distribute at least 90% of its taxable income to shareholders annually.