Mr. Keith D. Smith is the Portfolio Manager of the Bonhoeffer Fund, LP, a private hedge fund for accredited investors that utilizes value-oriented investment principles.

Mr. Smith is also a Managing Director of a private valuation consulting firm in Rochester, New York. He is a valuation professional with more than 20 years of consulting, corporate finance and Big Four experience.

Mr. Smith originates, manages and performs valuations involving equity, debt, derivatives, liabilities, intangible assets, intellectual property and NOLs of publicly and privately held businesses for acquisitions, divestitures, estate and gift tax reporting, liquidation, financial reporting, and general corporate planning.

Previously, Mr. Smith worked in the valuation practice of a Big Four accounting firm and was an Air Force officer involved in the acquisition of space systems for the federal government.

Mr. Smith holds an MBA from University of California, Los Angeles, Anderson School of Management, and a Bachelor of Science in Electrical Engineering from Union College. Mr. Smith is  a CFA charterholder.

Willow Oak supports the fund with operational infrastructure, and serves as a platform for like minded value investment funds.