Full text of HOLD BROTHERS CAPITAL LLC's X-17A-5 filed 2023-03-02 (period 2022-12-31). Broker-dealer annual report from SEC EDGAR — readable, searchable, and available as markdown for AI agents.
{0}------------------------------------------------ #### HOLD BROTHERS CAPITAL, LLC STATEMENT OF FINANCIAL CONDITION DECEMBER 31, 2022 {1}------------------------------------------------ ## **HOLD BROTHERS CAPITAL, LLC** | Contents | | |-----------------------------------------------------------|------| | | Page | | Report of Independent Registered Public Accounting Firm | 1 | | Financial Statements | | | Statement of financial condition as of December 31 , 2022 | 2 | | Notes to Financial Statements | 3-7 | | | | {2}------------------------------------------------ **RAINES AND FISCHER LLP** CERTIFIED PUBLIC ACCOUNTANTS 555 FIFTH AVENUE <sup>9</sup> TH FLOOR NEW YORK NY 10017 TEL 212 953 9200 FAX 212 953 \$366 # **ll** # **REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM** To the Members of Hold Brothers Capital, LLC: #### **Opinion on the Financial Statements** We have audited the accompanying statement of financial condition of Hold Brothers Capital, LLC (the "Company"), as of December 31, 2022, and the related notes ( collectively referred to as the financial statements). In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Company as of December 31, 2022, in conformity with accounting principles generally accepted in the United States of America. ## **Basis for Opinion** These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's financial statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) ("PCAOB") and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB. We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. Our audit included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audit a…Read the full text as markdown