Investment adviser · CRD 137842

GATES CAPITAL MANAGEMENT, INC.

Investment adviser filing (IA)

NEW YORK, NY, United States · Form ADV filed Mar 12, 2026

Regulatory AUM
$3.26B
Form ADV · Item 5.F
Client accounts
4
Accounts, not individual clients
Employees
14
Reported in this filing
Advisory professionals
8
Investment advisory functions

Who they report serving

Form ADV · Item 5.D

Client types and their share of reported regulatory assets.

Client typeClientsRegulatory assetsShare of AUM
Pooled investment vehicles4$3,256,584,000100.0%
Filing source

Form ADV 2066082 · Mar 12, 2026 · Item 5.D

Official IAPD profile (latest public filing). Values are the most recently reported in our imported data; the public profile may show a newer filing.

Private funds & service providers

3 Private funds

The count excludes feeder funds. Funds in the latest filing appear first, ordered by reported gross assets. Earlier funds retain their last reported values.

ECF VALUE FUND II, LPHedge Fund · Last reported Mar 12, 2026$1.8BGross asset value

Form D fundraising filings

ECF VALUE FUND II LP

Fund administrator SS&C FINANCIAL SERVICES LLC HARRISON, New York, United States Investor statements: Yes (provided to all investors) Related to adviser: No
Auditor ERNST & YOUNG LLP NEW YORK, New York, United States
Custodian BANK OF AMERICA, N.A. CHARLOTTE, North Carolina, United States Related to adviser: No
Custodian CITIGROUP GLOBAL MARKETS INC. NEW YORK, New York, United States Related to adviser: No
Custodian UBS SECURITIES LLC NEW YORK, New York, United States Related to adviser: No
Prime broker CITIGROUP GLOBAL MARKETS INC. NEW YORK, New York, United States
Prime broker UBS SECURITIES LLC NEW YORK, New York, United States
Provider details
Annual audit
Yes
Prime brokers
Yes
Custodians
Yes
Administrator other than the adviser
Yes
External marketing
No

ERNST & YOUNG LLP
PCAOB 42

CITIGROUP GLOBAL MARKETS INC.
SEC 8-8177

UBS SECURITIES LLC
SEC 8-22651

CITIGROUP GLOBAL MARKETS INC.
CRD 7059 · SEC 8-8177

UBS SECURITIES LLC
CRD 7654 · SEC 8-22651

Fund details & source
Fund ID
805-7492423668
Reported beneficial owners
278
Minimum commitment
$1M
Form D file number
021-60215

Form ADV 2066082 · Mar 12, 2026 · Schedule D 7.B.(1)

Official IAPD profile (latest public filing). Values are the most recently reported in our imported data; the public profile may show a newer filing.

VECF VALUE FUND, LPHedge Fund · Last reported Mar 12, 2026$795MGross asset value

Form D fundraising filings

ECF VALUE FUND L P

Fund administrator SS&C FINANCIAL SERVICES LLC HARRISON, New York, United States Investor statements: Yes (provided to all investors) Related to adviser: No
Auditor ERNST & YOUNG LLP NEW YORK, New York, United States
Custodian BANK OF AMERICA, N.A. CHARLOTTE, North Carolina, United States Related to adviser: No
Custodian CITIGROUP GLOBAL MARKETS INC. NEW YORK, New York, United States Related to adviser: No
Custodian UBS SECURITIES LLC NEW YORK, New York, United States Related to adviser: No
Prime broker CITIGROUP GLOBAL MARKETS INC. NEW YORK, New York, United States
Prime broker UBS SECURITIES LLC NEW YORK, New York, United States
Provider details
Annual audit
Yes
Prime brokers
Yes
Custodians
Yes
Administrator other than the adviser
Yes
External marketing
No

ERNST & YOUNG LLP
PCAOB 42

CITIGROUP GLOBAL MARKETS INC.
SEC 8-8177

UBS SECURITIES LLC
SEC 8-22651

CITIGROUP GLOBAL MARKETS INC.
CRD 7059 · SEC 8-8177

UBS SECURITIES LLC
CRD 7654 · SEC 8-22651

Fund details & source
Fund ID
805-5349328717
Reported beneficial owners
92
Minimum commitment
$500K
Form D file number
021-89056

Form ADV 2066082 · Mar 12, 2026 · Schedule D 7.B.(1)

Official IAPD profile (latest public filing). Values are the most recently reported in our imported data; the public profile may show a newer filing.

ECF VALUE FUND INTERNATIONAL MASTER L.P.Hedge Fund · Last reported Mar 12, 2026$664MGross asset value

Feeder funds

Fund administrator SS&C FUND SERVICES (CAYMAN) LTD CAMANA BAY, Cayman Islands Investor statements: Yes (provided to all investors) Related to adviser: No
Auditor ERNST & YOUNG LLP NEW YORK, New York, United States
Custodian BANK OF AMERICA, N.A. CHARLOTTE, North Carolina, United States Related to adviser: No
Custodian CITIGROUP GLOBAL MARKETS INC. NEW YORK, New York, United States Related to adviser: No
Custodian UBS SECURITIES LLC NEW YORK, New York, United States Related to adviser: No
Prime broker CITIGROUP GLOBAL MARKETS INC. NEW YORK, New York, United States
Prime broker UBS SECURITIES LLC NEW YORK, New York, United States
Provider details
Annual audit
Yes
Prime brokers
Yes
Custodians
Yes
Administrator other than the adviser
Yes
External marketing
No

ERNST & YOUNG LLP
PCAOB 42

CITIGROUP GLOBAL MARKETS INC.
SEC 8-8177

UBS SECURITIES LLC
SEC 8-22651

CITIGROUP GLOBAL MARKETS INC.
CRD 7059 · SEC 8-8177

UBS SECURITIES LLC
CRD 7654 · SEC 8-22651

Fund details & source
Fund ID
805-3598918395
Reported beneficial owners
78
Minimum commitment
$1M

Form ADV 2066082 · Mar 12, 2026 · Schedule D 7.B.(1)

Official IAPD profile (latest public filing). Values are the most recently reported in our imported data; the public profile may show a newer filing.

Services & filing details

Most recent filing: Mar 12, 2026. View historical filings

Reported services

Pooled investment vehicle management

Compensation

Percentage of assets · Performance-based

Principal office

1177 AVENUE OF THE AMERICAS, 46TH FLOOR
NEW YORK, NY, 10036, United States

CRD 137842

Filing source

Form ADV 2066082 · Mar 12, 2026 · Items 1 & 5

Official IAPD profile (latest public filing). Values are the most recently reported in our imported data; the public profile may show a newer filing.