WT Investment Advisors LP was registered in the Cayman Islands:
Source: http://loophole4all.com/?id_i=33177&id_e=15328&company=WT+INVESTMENT+ADVISORS+L.P.
This document CAYMAN ISLANDS GAZETTE, 19 Nov 2012, page 123/124, confirms the Mark Wheeler/New York association:
http://www.gov.ky/portal/pls/portal/docs/1/11525669.PDF
...although it appears to have been wound up in 2012.