FRAUDSTERS CONCEAL $350 MILLION LOSSES, SUSPEND REDEMPTIONS!

SEC v. Prophecy Asset Management, LP, Jeffrey Spotts, Brian Kahn — U.S. Securities and Exchange Commission Litigation Release No. 26414, dated September 29, 2025.

The SEC charged Prophecy Asset Management, its CEO Jeffrey Spotts, and sub-adviser Brian Kahn with a $500 million advisory fraud. They allegedly concealed hundreds of millions in losses from investors between 2014 and 2020 by using fabricated documents and sham transactions to cover up massive trading losses incurred by Kahn.

In Plain English

Imagine you gave your piggy bank money to a friend to invest. Your friend told you they were spreading the money among many other friends who were good at trading and would protect your money. But in reality, most of the money went to one friend who lost a lot of it. To hide these losses, your friend and their associates faked documents and made up fake deals to make it look like everything was fine, even though your money was disappearing.

Disclaimer: all facts are drawn from the SEC's own filings; the claims described are allegations unless and until a court rules or the parties settle, and some cases end in dismissal.

How the Alleged Scheme Worked

  1. Raising Funds Under False Pretenses Between 2014 and 2020, Prophecy Asset Management (PAM), led by CEO Jeffrey Spotts, raised over $500 million from investors for its hedge funds. Investors were told their capital was protected and allocated among dozens of sub-advisers trading liquid securities with cash collateral to offset losses.
  2. Concentrating Capital with Kahn Contrary to investor representations, the vast majority of the funds' capital was allocated to Brian Kahn, who acted as the largest sub-adviser. Kahn incurred massive trading losses that far exceeded the cash collateral he had contributed to Prophecy.
  3. Concealing Losses To hide the substantial trading losses incurred by Kahn, PAM, Spotts, and Chief Compliance Officer John Hughes allegedly worked with Kahn to deceive Prophecy's auditor and administrator. They used fabricated documents to falsely show that Kahn had posted adequate collateral.
  4. Executing Sham Transactions The defendants engaged in a series of sham transactions designed to inflate the apparent value of Prophecy's assets and conceal the true financial condition of the funds. These transactions were part of the effort to cover up the hundreds of millions of dollars in losses.
  5. Misleading Promotional Materials PAM, Spotts, and Hughes provided investors with account statements, 'fact sheets,' and other materials that misrepresented Prophecy as diversified, liquid, secured by cash collateral, and generating positive returns monthly, despite the ongoing losses.
  6. Deceiving Special Opportunities Investors The fraud extended to 'Special Opportunities' funds, which were marketed as providing access to preferred trading strategies. In reality, investor money in these funds was often transferred back to Prophecy or invested in entities controlled by Kahn, further masking losses.
  7. Inflating Fund Value for Fees By hiding losses and impaired assets, PAM, Spotts, Kahn, and Hughes created an inaccurate picture of Prophecy's financial health. This inflated the value of the funds, allowing PAM to collect excessive management and incentive fees.
  8. Reaching Critical Loss Threshold By March 2020, Prophecy's actual losses had exceeded $350 million, despite never having reported a quarterly loss to investors. This critical point led to the auditor withdrawing its 2018 audit opinion and resigning.
  9. Suspending Redemptions Following the auditor's resignation and the revelation of massive losses, PAM, Spotts, and Hughes indefinitely suspended redemptions for investors in Prophecy and Special Opportunities funds, effectively trapping investor capital.

The Enforcement Action

SEC Charges Prophecy Asset Management, its CEO/CIO, and Largest Sub-Adviser in $500 Million Advisory Fraud. The SEC announced charges against New York-based Prophecy Asset Management LP, its CEO and Chief Investment Officer Jeffrey Spotts, and its largest sub-adviser Brian Kahn for their roles in a multi-year fraud that concealed hundreds of millions of dollars of losses from investors while bringing in millions in management and incentive fees. According to the SEC’s complaint, Prophecy Asset Management raised over $500 million between 2014 and 2020 for hedge funds it advised, misleading investors to believe that their investments were protected from loss. The complaint alleges that Prophecy Asset Management and Spotts told investors that the funds’ capital was allocated among dozens of sub-advisers who traded in liquid securities and posted cash collateral to offset any trading losses they incurred. In reality, according to the complaint, most of the funds’ capital went to Kahn, who incurred massive trading losses that far exceeded the cash collateral he had contributed. As alleged, Prophecy Asset Management, Spotts, and the company’s Chief Compliance Officer, John Hughes, worked with Kahn to deceive the funds’ auditor and administrator – and, in turn, investors – through fabricated documents and engaging in a series of sham transactions to cover-up the true financial condition of the funds. According to the complaint, by March 2020, after losses in the funds exceeded $350 million, Prophecy Asset Management indefinitely suspended redemptions by investors. The SEC previously charged Hughes with fraud in connection with these events. The SEC’s complaint, filed in the United States District Court for the District of New Jersey, charges the defendants with violating the antifraud provisions of Sections 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5(a) and (c) thereunder, Sections 206(1), 206(2), and 206(4) of the Investment Advisers Act of 1940 and Rule 206(4)-8(a)(2) thereunder. The complaint also charges Prophecy Asset Management and Spotts with violating Exchange Act Rule 10b-5(b) and Advisers Act Rule 206(4)-8(a)(1). The complaint seeks permanent injunctions and a civil penalty from all defendants, disgorgement and prejudgment interest from Prophecy Asset Management and Spotts, and officer and director bars as to Spotts and Kahn. In a parallel action, the U.S. Attorney’s Office for the District of New Jersey announced criminal charges against Spotts.

Named in this action: Prophecy Asset Management, LP, Jeffrey Spotts, Brian Kahn.