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
ALIGN IMPACT FUND, L.P.	ALIGN IMPACT, LLC	Private Equity Fund	$11.3M
RESONANT MOUNTAIN POINT HOLDINGS, LLC	THREE BELL CAPITAL LLC	Private Equity Fund	$11.3M
OTX INVESTMENT FUND, L.P.	KIG INVESTMENT MANAGEMENT, LLC	Hedge Fund	$11.2M
PRECEPT MANAGEMENT PARTNERS, LP	9823 CAPITAL, LP	Hedge Fund	$11.2M
PRECEPT MANAGEMENT PARTNERS, LP	9823 CAPITAL, LP	Hedge Fund	$11.2M
CSC PARTNERS FUND LP	COVE STREET CAPITAL, LLC	Hedge Fund	$11.2M
CSC PARTNERS FUND LP	COVE STREET CAPITAL, LLC	Hedge Fund	$11.2M
GRAYS CREEK SPECIAL OPPORTUNITIES, LP	GRAY'S CREEK CAPITAL ADVISORS, LLC	Hedge Fund	$11.1M
DIGITAL ASSETS OPPORTUNITY FUND LP	SCENIUS CAPITAL MANAGEMENT LLC	Hedge Fund	$11.1M
REW ALT-EQUITY, LP	PPB ADVISORS, LLC	Other Private Fund	$11M
REW ALT-EQUITY, LP	PPB ADVISORS, LLC	Other Private Fund	$11M
EMC COREPLUS FUND LP	EMC CAPITAL MANAGEMENT, LLC	Hedge Fund	$10.9M
CORUNDUM REAL ESTATE FUND 1, LLC	CORUNDUM PARTNERS, INC.	Real Estate Fund	$10.6M
CORUNDUM REAL ESTATE FUND 1, LLC	CORUNDUM PARTNERS, INC.	Real Estate Fund	$10.6M
BLACKPOINT MULTI-SERIES FUND, LLC - SERIES C	SKYVIEW INVESTMENT ADVISORS, LLC	Hedge Fund	$10.6M
LEXION ALPHA FUND LP	LEXION CAPITAL MANAGEMENT LP	Hedge Fund	$10.5M
OVERLINE OPPORTUNITY FUND I, LP	OVERLINE, LLC	Venture Capital Fund	$10.5M
OVERLINE OPPORTUNITY FUND I, LP	OVERLINE, LLC	Venture Capital Fund	$10.5M
OVERLINE OPPORTUNITY FUND I, LP	OVERLINE, LLC	Venture Capital Fund	$10.5M
GLACIER PARTNERS, L.P.	GLACIER ASSET MANAGEMENT, L.L.C.	Hedge Fund	$10.5M
PCG-ARES SIDECAR INVESTMENT II, L.P.	PARTNERSHIP CAPITAL GROWTH INVESTORS MANAGEMENT, LLC	Private Equity Fund	$10.5M
PAPYRUS CAPITAL FUND LP	ARS INVESTMENT PARTNERS, LLC	Hedge Fund	$10.4M
OPCM ABSOLUTE RETURN, L.P.	OSBORNE PARTNERS CAPITAL MANAGEMENT LLC	Hedge Fund	$10.4M
OPCM ABSOLUTE RETURN, L.P.	OSBORNE PARTNERS CAPITAL MANAGEMENT LLC	Hedge Fund	$10.4M
OPCM ABSOLUTE RETURN, L.P.	OSBORNE PARTNERS CAPITAL MANAGEMENT LLC	Hedge Fund	$10.4M