Elliott Investment Management L.P. is an American investment management firm. It is also one of the largest activist funds in the world.
It is the management affiliate of American hedge funds Elliott Associates L.P. and Elliott International Limited. The Elliott Corporation was founded by Paul Singer, who is CEO of the management company, based in New York City. As of the first quarter of 2015, Elliott's portfolio is worth over $8 billion.
By 2009, over a third “of Elliott's portfolio was concentrated in distressed securities, typically in the debt of bankrupt or near-bankrupt companies."
The firm moved its headquarters from New York City to West Palm Beach, Florida, in 2020. The company kept its New York office space, however, and Singer remained there. A 2020 article in The New York Times cited the COVID-19 pandemic as the reason for the headquarters move, but a 2024 story in Hedgeweek stated as the reason that Jon Pollock, Elliott's co-chief investment officer and Singer’s presumed successor, had moved to South Florida.