Abrams Capital Management is a Boston-based investment firm founded in 1999 by David Abrams, a former protégé of Baupost Group’s Seth Klarman. The firm employs an opportunistic, value-driven investment approach, focusing on a concentrated portfolio of public and private equity positions across various industries. Abrams Capital is known for its long-term investment horizon, flexibility in capital allocation, and commitment to fundamental analysis to identify undervalued assets.