Mr. Lowenthal has earned recognition as a skilled advocate in the bankruptcy, creditors' rights, and corporate restructuring arena. He represents creditors' committees, trade creditors, indenture trustees, and bankruptcy trustees and examiners in domestic and international cases.

Mr. Lowenthal also represents U.S. and non-U.S. business entities in complex commercial disputes. He has achieved numerous favorable results for clients in trial and appellate courts as well as commercial arbitration. Recently, he successfully defended former executives of a failed European bank against allegations that they had defrauded investors.

A regular speaker on bankruptcy law topics, Mr. Lowenthal recently presented for the American Bankruptcy Institute, the Practising Law Institute, INSOL International, INSOL Europe, and the Association of Corporate Counsel. Mr. Lowenthal has received Martindale-Hubbell’s highest rating of "AV Preeminent" based on both peer and client reviews.

Representative Matters

Representing the Liquidating Trust Board in the TerreStar Networks Inc. case.

Representing the Post-Confirmation Trustee in the Tarragon Corporation case.

Representing an Indenture Trustee in the Nortel Networks Inc. case.

Representing an Indenture Trustee on over $5 billion of unsecured debt in the Energy Future Holdings Corp. case.

Representing an international financial institution in the cross-border insolvency case of China Forestry Co. Ltd.

Representing international creditors, including entities in the U.K., the Netherlands, and Germany, in the Lehman Brothers Holdings Inc. case.

Representing a Scottish aviation company in the Hawker Beechraft Corporation case.

Defending a Bermuda reinsurance company in a fraudulent transfer lawsuit brought by creditors of Tribune Company in U.S. Federal Court.

Special litigation counsel to a Chapter 7 trustee in the bankruptcy of an employee leasing company.

Representing a Mexican creditor in the Stanford International Bank Ltd. case.

Represented an Indenture Trustee on $1.7 billion of unsecured debt in the Washington Mutual, Inc. case.

Represented the Trust Oversight Committee in the Disney retail store chain case.

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

Obtained a favorable result on behalf of the largest private bank in Brazil in the U.S. bankruptcy case of a Brazilian company.

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


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

Professional Activities

MEMBERSHIPS: American Bar Association; The Association of the Bar of the City of New York; American Bankruptcy Institute; Board of Editors, The Bankruptcy Strategist

RECENT SPEAKING ENGAGEMENTS: Speaker, “Cross-Border Insolvency Concepts,” Global Restructuring and Insolvency Conference in Barcelona (March 10, 2017); Panelist, "Current Issues in Retention and Compensation of Bankruptcy Professionals," American Bankruptcy Institute's 18th Annual New York City Bankruptcy Conference (May 12, 2016); "View from the Islands: How Does Common Law Compare with Statutory Recognition Principles?," INSOL Annual Regional Conference in Dubai (January 25, 2016); Guest Speaker, “Bankruptcy and the Retail Industry,” Industry Event in New York City (June 15, 2015); Panelist, "Cross-Border Bankruptcy Issues," ABI New York City Bankruptcy Conference (May 14, 2015); "Pre-Packaged Insolvency Proceedings: Developments and Hard Lessons Learned," INSOL Europe Annual Congress in Istanbul (October 10, 2014); “Cross-Border Bankruptcy Issues,” ABI New York City Bankruptcy Conference (May 15, 2014); “Bankruptcies in the United States: Key Chapter 11 Concepts,” Australian Restructuring Insolvency & Turnaround Association in Sydney (April 14, 2014); “Intellectual Property Issues in Bankruptcy,” Asian American Bar Association of New York (July 11, 2013); “Trademark and Patent Licenses in Bankruptcy,” ABI New York City Bankruptcy Conference (May 16, 2013); “What In-House Counsel Need to Know Before a Counterparty Bankruptcy,” Association of Corporate Counsel Webcast (September 12, 2012); "How Are the Lower Courts Dealing with Stern v. Marshall?" ABI New York City Bankruptcy Conference (May 9, 2012).


  • "In re Creative Finance Ltd: Chapter 15 Case Dismissed," INSOL International News Update, (February, 2016)
  • Rights of Trade Creditors in the US,” Eurofenix, The Journal of INSOL Europe, (Spring 2015)
  • "Tough Choices Confront Trade Creditors When a Retailer Faces Bankruptcy," Journal of Corporate Renewal, (October, 2014) and the Sydney (Australia) Insolvency News, (February 3, 2015)
  • "Equitable Mootness: Two Recent Third Circuit Decisions," The Bankruptcy Strategist, (January, 2014)
  • "Stanwich Clarifies Wagoner Rule in Fraudulent Transfer Cases," Journal of Corporate Renewal, (October, 2013)
  • "Section 365(o) Coming into Focus," The Bankruptcy Strategist, (January, 2011)
  • "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)