Abrams Capital Management 13F-HR Quarterly holdings report by institutional manager

The Securities and Exchange Commission has not necessarily reviewed the information in this filing and has not determined if it is accurate and complete.
The reader should not assume that the information is accurate and complete.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 13F

FORM 13F INFORMATION TABLE

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COLUMN 1	COLUMN 2	COLUMN 3	COLUMN 4	COLUMN 5			COLUMN 6	COLUMN 7	COLUMN 8
			VALUE	SHRS OR	SH/	PUT/	INVESTMENT	OTHER	VOTING AUTHORITY
NAME OF ISSUER	TITLE OF CLASS	CUSIP	(x$1000)	PRN AMT	PRN	CALL	DISCRETION	MANAGER	SOLE	SHARED	NONE
BARNES & NOBLE INC	COM	067774109	97,717	4,114,389	SH		SOLE		4,114,389	0	0
CLEAR CHANNEL OUTDOOR HLDGS	CL A	18451C109	33,946	3,354,390	SH		SOLE		3,354,390	0	0
CST BRANDS INC	COM	12646R105	34,831	794,686	SH		SOLE		794,686	0	0
DIRECTV	COM	25490A309	119,140	1,400,000	SH		SOLE		1,400,000	0	0
GLOBAL EAGLE ENTMT INC	COM	37951D102	66,550	5,000,000	SH		SOLE		5,000,000	0	0
INTERXION HOLDING N.V	SHS	N47279109	66,208	2,347,788	SH		SOLE		2,347,788	0	0
MICROSOFT CORP	COM	594918104	202,462	4,980,000	SH		SOLE		4,980,000	0	0
MONEYGRAM INTL INC	COM NEW	60935Y208	37,805	4,375,590	SH		SOLE		4,375,590	0	0
OPUS BK IRVINE CALIF	COM	684000102	70,106	2,270,265	SH		SOLE		2,270,265	0	0
VIMPELCOM LTD	SPONSORED ADR	92719A106	15,510	2,959,958	SH		SOLE		2,959,958	0	0
WELLS FARGO & CO NEW	COM	949746101	150,688	2,770,000	SH		SOLE		2,770,000	0	0
WESTERN UN CO	COM	959802109	449,677	21,608,707	SH		SOLE		21,608,707	0	0