Abrams Capital Management, L.P. is a Boston-based investment firm. Abrams Capital's investment strategy is opportunistic and follows a fundamental, valueâ€oriented approach. Abrams Capital was founded in 1999 by David Abrams. Abrams Capital and its affiliates have acquired and liquidated investments across a wide spectrum of asset types, investment strategies, market sectors, market cycles and industries. This spectrum includes, but is not limited to, distressed securities, private and/or illiquid securities, investments in pooled investment vehicles managed by unaffiliated investment advisers, and domestic and foreign equity and debt securities. Investments generally are made with a longâ€term time horizon and are generally unlevered and longâ€biased.