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PRACTICE AREAS
EDUCATION
J.D., 1987, George Washington University, with honors
B.A., 1982, Duke University, magna cum laude

ADMISSIONS
New York; U.S. Court of Appeals, Second Circuit; U.S. District Court, Southern; Eastern; and Northern Districts of New York

PROFESSIONAL ACTIVITIES
Member, American Bar Association; The Association of the Bar of the City of New York; American Bankruptcy Institute; Board of Editors, The Bankruptcy Strategist

PUBLICATIONS
"The Absolute Priority Rule: An Analysis in Terms of Armstrong World Indus., Inc.," The Bankruptcy Strategist, (June 2006); "Revisions to Bankruptcy Code Sections 365 and 366," The Bankruptcy Strategist, (April/May, 2005); "Critical Vendor Actions: Paying Vendors to Supply Chapter 11 Debtors," The Bankruptcy Strategist, (June, 2003); "Fraudulent Conveyance of Licenses Auctioned by the FCC: The 5th Circuit View," The Bankruptcy Strategist, (December, 2000); "Analyzing Letter of Credit Issues in the Bankruptcy Context," The Bankruptcy Strategist, (June, 1998); "3d Circuit Offers Primer on Valuing Debtor's Assets, Liabilities," The Bankruptcy Strategist, (April, 1998); "Is a 'Mere Conduit' an 'Initial Transferee' Under Section 550?," The Bankruptcy Strategist, (March, 1998)

Daniel A. Lowenthal
Partner

212-336-2720 | 212-336-1253 fax |
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Mr. Lowenthal has earned recognition as a skilled advocate for clients in bankruptcy, creditors' rights and corporate restructuring matters, for work on behalf of creditors' committees, trade creditors, institutional lenders, and bankruptcy trustees and examiners. His practice is devoted to the representation of US and non-US business entities in complex commercial disputes in a wide range of industries. He also has achieved numerous favorable results for clients in trial and appellate courts as well as commercial arbitration. He has received Martindale-Hubbell’s highest "AV" rating.


Representative Matters


Representing the Official Committee of Unsecured Creditors in the Tarragon Corporation bankruptcy case.

Representing the Trust Oversight Committee in the Disney retail store chain bankruptcy case.

Representing the Official Committee of Unsecured Creditors in the Fleet Trucking Inc. bankruptcy case.

Representing an indenture trustee on $1.5 billion of unsecured debt on the Official Committee of Unsecured Creditors in the Washington Mutual, Inc. bankruptcy case.

Represented Harrison J. Goldin, an examiner in the Enron Corp. bankruptcy case, in an investigation of many of Enron's special-purpose-entity transactions.

Represented the Retiree Committee in the U.S. Airways, Inc. bankruptcy case.

Won a crucial decision of first impression for financial institutions whose security interests were challenged by the bankruptcy trustee in The Bennett Funding Group, Inc. case, a case that stemmed from an alleged $1 billion Ponzi scheme.

Represented the Official Committee of Unsecured Creditors in the STAR Telecommunications, Inc. bankruptcy case.