SPICER JEFFRIES LLP

PALM BEACH GARDENS, New York, United States PCAOB Registered

Funds Audited

704

Total GAV

$22.9B

Funds Audited

Fund Name	Adviser	Type	GAV
SOSIN MASTER, LP	CAS INVESTMENT PARTNERS, LLC	Hedge Fund	$1.1B
ALMITAS OPPORTUNITY FUND LP	ALMITAS CAPITAL LLC	Hedge Fund	$614.8M
ALMITAS OPPORTUNITY FUND LP	ALMITAS CAPITAL LLC	Hedge Fund	$614.8M
NINE TEN PARTNERS LP	NINE TEN CAPITAL MANAGEMENT, LLC	Hedge Fund	$445.4M
NINE TEN PARTNERS LP	NINE TEN CAPITAL MANAGEMENT, LLC	Hedge Fund	$445.4M
NINE TEN PARTNERS LP	NINE TEN CAPITAL MANAGEMENT, LLC	Hedge Fund	$445.4M
OCEAN ENDOWMENT FUND, L.P.	OCEAN ENDOWMENT PARTNERS, LLC	Hedge Fund	$434.8M
ALMITAS TACTICAL FUND LP	ALMITAS CAPITAL LLC	Hedge Fund	$370.9M
ALMITAS TACTICAL FUND LP	ALMITAS CAPITAL LLC	Hedge Fund	$370.9M
WESTERN STANDARD PARTNERS, L.P.	WESTERN STANDARD, LLC	Hedge Fund	$355.5M
MAESTRIA PARTNERS FUND, LP	MAESTRIA PARTNERS LLC	Hedge Fund	$267.5M
MAESTRIA PARTNERS FUND, LP	MAESTRIA PARTNERS LLC	Hedge Fund	$267.5M
MAESTRIA PARTNERS FUND, LP	MAESTRIA PARTNERS LLC	Hedge Fund	$267.5M
MAESTRIA PARTNERS FUND, LP	MAESTRIA PARTNERS LLC	Hedge Fund	$267.5M
ARTHEDGE CAPITAL PARTNERS, LP	ARTHEDGE CAPITAL MANAGEMENT, LLC	Hedge Fund	$165.2M
BLUE RIBAND FUND LP	BLUE RIBAND GROUP LIMITED	Hedge Fund	$161.9M
SELECT OPPORTUNITY LLC	LGL PARTNERS, LLC	Private Equity Fund	$161.2M
PRESERVER LP	PRESERVER PARTNERS LLC	Other Private Fund	$148M
TALKOT FUND, L.P.	TALKOT CAPITAL, LLC	Hedge Fund	$146.4M
SPEARHEAD INSURANCE SOLUTIONS IDF, LLC SERIES CAM	SPEARHEAD ADMINISTRATIVE SERVICES, LLC	Hedge Fund	$138.7M
9823 FUND, LP	9823 CAPITAL, LP	Hedge Fund	$138.5M
9823 FUND, LP	9823 CAPITAL, LP	Hedge Fund	$138.5M
CREDENTIA PARTNERS FUND I, L.P.	CREDENTIA GROUP, LLC	Hedge Fund	$130.9M
TWIN LIONS PARTNERSHIP LP	TWIN LIONS MANAGEMENT LLC	Hedge Fund	$129.5M
ALPHA ACCESS SERIES LP - PRIVATE EQUITY ACCESS SECONDARIES FUND I	PPB ADVISORS, LLC	Other Private Fund	$127.9M