Epstein Data Wiki

HBRK Associates

Properties2
tagsentity, new-york, accountant
aliasesHBRK Associates Inc., HBRK Associates INC

7 min read

TypeCorporation; The Daily Beast reported in 2019 that New York state corporation filings record HBRK Associates, Inc.1
Address575 Lexington Avenue, 4th Floor, New York, NY 1002223; earlier 301 East 66th Street, Suite 10F4
Bank accountDeutsche Bank checking account; a grand-jury exhibit drawn from the bank’s records lists Richard Kahn and Harry Beller as its ultimate beneficial owners and its two signatories; the exhibit notes that Epstein frequently added, removed or modified parties to the listed accounts and that it does not reflect all of those changes5
OwnershipNot established by the documents cited here; lawsuits brought against banks by Epstein’s accusers describe the firm as owned by Epstein and managed by Kahn and Beller, as reported by Business Insider, which also reported that neither man nor the firm is a defendant in those suits6

HBRK Associates Inc. is the New York firm through which Jeffrey Epstein’s accountants Richard Kahn and Harry Beller worked on his finances, at 575 Lexington Avenue, 4th Floor, the same floor as the office of Epstein’s lawyer Darren Indyke.27 Kahn signed his emails about the 2014 charter for Gary King “Richard Kahn / HBRK Associates Inc.”28 Business Insider reported in November 2025 that lawsuits brought against banks by Epstein’s accusers state that the name stands for Harry Beller and Richard Kahn, the firm’s “founding members”; it also reported that neither man nor the firm is a defendant in those suits.6

Offices and roles

An undated internal administration sheet, bearing the Bates stamps SDNY_GM_00169482 and EFTA_00193087, sets out two Epstein offices. The Virgin Islands entry, Southern Trust Company at 6100 Red Hook Quarters, is followed by a sentence describing what that office does; the New York entry, headed “HBRK” at 575 Lexington Ave. 4th Floor, lists four roles (attorney, project manager, estate manager and executive assistant) above a line reading “HBRK is…” that is left without a completion. Indyke is listed as the attorney and Kahn as the project manager; the office and fax numbers are redacted.3

Exhibit D of a grand-jury exhibit set drawn from Deutsche Bank records lists HBRK Associates, Inc. as holding a checking account within the bank’s “Southern Financial Relationship,” with Kahn and Beller as its ultimate beneficial owners and its two signatories.5 The exhibit carries its own note that Epstein frequently added, removed or modified parties to the listed accounts and that the chart does not reflect all of those changes.5 Exhibit C of the same set gives Beller’s know-your-customer profession as “Accountant” and lists him as an agent of HBRK Associates, Inc.9

What the firm did, 2009 to 2018

⭐ The earliest dated item found for this page is a payment instruction, not correspondence. On 13 October 2009 Harry Beller sent a memorandum on Jeffrey Epstein’s own letterhead to a named officer at JP Morgan, directing a payment of $12,128.38 from an Epstein account to an account at Bank of America held by a consulting firm, under the line “Reference: HBRK Inv # 6556”, and closing “Please email. Richard Kahn with the Fed Reference number.”10

➡ It is the only document cited here in which HBRK appears as a biller rather than as a letterhead, and it places Beller instructing a bank on Epstein’s behalf six years before the earliest of the bank exhibits above.

And the signature form outlasts the 2014 charter correspondence by four years. On 17 October 2018 Kahn wrote to Epstein about the funding of Gratitude America over the same block, “Richard Kahn / HBRK Associates Inc.”11 ⚠ The firm’s name therefore stands on his correspondence from 2012 to 2018 on the documents cited here, which is a statement about those documents and not about when the firm existed.

The 2014 King contribution

HBRK Associates Inc. gave $5,200 to Gary King’s campaign for governor on June 23, 2014, entered in the campaign’s Fourth Primary report with the Lexington Avenue address and the occupation “investments,” six days after Indyke’s personal $5,200.1213 The Daily Beast reported both contributions in April 2019.1

The seven “Refunded Contribution” entries dated September 12, 2014 in the campaign’s Second General report are all to companies at Epstein’s St. Thomas address; neither that report nor the Third General report submitted on October 30 records a refund to HBRK.1415

Richard Kahn; Harry Beller; Darren Indyke; Gary King; Southern Trust Company; JEGE LLC; September 8, 2014 charter.

Footnotes

  1. Kate Briquelet, “REVEALED: We Found Billionaire Pedophile Jeffrey Epstein’s Secret Charity,” The Daily Beast, Apr 16, 2019. https://www.thedailybeast.com/jeffrey-epstein-has-a-secret-charity-heres-who-it-gave-money-to/ ↩ ↩2

  2. Richard Kahn, Aug 25, 2014, the addressee redacted in the released copy, signed “Richard Kahn / HBRK Associates Inc. / 575 Lexington Avenue 4th Floor / New York, NY 10022”: the four lines stand separately on the sheet and the slashes are this desk’s line-join, not the document’s punctuation; the sheet prints no full stop after the postcode and none is supplied. https://epstein-data.com/EFTA00364041 p.1. ↩ ↩2 ↩3

  3. Internal administration sheet, Southern Trust Company, Inc. and HBRK. https://epstein-data.com/EFTA01304254 p.1. ↩ ↩2

  4. Richard Kahn to Jeffrey Epstein, May 14, 2012, signed from HBRK Associates Inc., 301 East 66th Street, Suite 10F. https://epstein-data.com/EFTA00935036 p.1. ↩

  5. “Exhibit D: Parties to Active / Capitalized Southern Financial Relationship Accounts,” in a grand-jury exhibit set drawn from Deutsche Bank records, marked confidential under Federal Rule of Criminal Procedure 6(e). https://epstein-data.com/EFTA01681865 p.9. Account numbers are redacted on the exhibit. ↩ ↩2 ↩3

  6. Jacob Shamsian, “Jeffrey Epstein’s accountant of 22 years raised alarm bells at JPMorgan,” Business Insider, Nov 20, 2025. https://finance.yahoo.com/news/jeffrey-epsteins-accountant-22-years-100002848.html ↩ ↩2

  7. Darren Indyke to Jeffrey Epstein, Jun 17, 2014; signature block “DARREN K. INDYKE, PLLC / 575 Lexington Avenue, 4th Floor / New York, New York 10022”, its lines separate on the sheet and the slashes this desk’s line-join, with the telephone, fax, mobile and email lines redacted. https://epstein-data.com/EFTA00870192 p.1. ↩

  8. Chris Khoury, the King campaign’s finance director, to Richard Kahn, Sept 8, 2014, quoting Kahn’s replies of the same day, signed “Richard Kahn / HBRK Associates Inc.” — the two lines are separate on the sheet and the slash is this desk’s line-join. https://epstein-data.com/EFTA00363159 His role is given at https://epstein-data.com/EFTA00367846, cited for the role only; no number is taken from that page. ↩

  9. “Exhibit C: Jeffrey Epstein Affiliates Onboarded by Deutsche Bank,” same exhibit set. https://epstein-data.com/EFTA01681865 p.7. The exhibit’s note defines “(A)” as agent of the listed entity. ↩

  10. Memorandum headed JEFFREY E. EPSTEIN, From: Harry Beller, Date: October 13, 2009, faxed through JPM FINANCIAL SPONSORS, instructing a payment of ($12,128.38) to a Bank of America account, with Reference: HBRK Inv # 6556 and Please email. Richard Kahn with the Fed Reference number. ⚠ The sheet is heavily damaged in the extraction and the figure in words and the payee’s name are both corrupted; the payee is therefore described rather than quoted, and only the two runs quoted above were legible enough to reproduce. ⛔ The closing line is NOT damaged: the extraction prints Richard Kahn cleanly. An earlier draft of this page printed Horace Kahn there and said in this footnote that the forename was corrupted; both were wrong, the name was fabricated by this desk, and the error is recorded at LOG 416 rather than quietly removed. The stray full stop in email. is as printed. ⛔ The partial account numbers on the sheet are not reproduced. Read in the extraction only; no image opened. Bates JPM-SDNY-00058069. https://epstein-data.com/EFTA01578919 p.1. ↩

  11. Richard Kahn to Jeffrey Epstein, Subject: gratitude, Date: Wed, 17 Oct 2018 21:14:08 +0000, signed over two lines joined here with this desk’s slash. The message’s content is set out on Gratitude America. Read in the extraction only. https://epstein-data.com/EFTA01019400 p.1. ↩

  12. Gary King 2014, Fourth Primary report, submitted Jul 3, 2014. https://www.scribd.com/doc/232519192/Gary-King-fourth-primary-campaign-finance-report ↩

  13. The Accountability Project, dataset 392, New Mexico campaign contributions. https://publicaccountability.org/datasets/392/new-mexico-contr/ ↩

  14. Gary King 2014, Second General report, submitted Oct 14, 2014. https://www.scribd.com/doc/243013285/Gary-King-10-14-14-Campaign-Finance-Report ↩

  15. Gary King 2014, Third General report, submitted Oct 30, 2014. https://www.scribd.com/doc/245041110/Gary-King-10-30-14-Campaign-Finance-Report ↩

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