Florian Wilhelm Jürgen Homm (born 7 October 1959 in Oberursel) is a German former businessman and investment manager. Absolute Capital Management (ACM), a hedge fund managed by Homm, once reached a volume of up to three billion US dollars, but collapsed in 2007. Investors are said to have lost 200 million US dollars. Charged with investment fraud in the U.S., he disappeared in 2007. The FBI, SEC and DEA put him on the wanted list. He was arrested in Italy in 2013 after hints from the FBI and faced extradition to the United States. He was subsequently released and currently resides in Germany. He has not been extradited despite a warrant from the U.S. and Switzerland because Germany, like the U.S. and many other countries, does categorically not extradite its own citizens to foreign countr