NEW YORK – Speaking with financial reports Dan Lewis, 34, stated, “Tesla’s hidden asset is their accountant’s ability to cook the books. I value this asset in excess of $450 billion.” Dan Lewis is the portfolio manager of First Foundation Technology Partners. Dan founded the hedge fund in 2008 and had outperformed the market by a wide margin. Dan originally purchased Tesla in 2017 after driving one of their cars. “Tesla makes an amazing product,” Dan stated.