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Lewis R. Cohen

New York

Lewis R. Cohen

Clients turn to Lewis Cohen to help them untangle the web of regulations involved in complex cross-border transactions. Lewis takes the time to know his clients' business so that he can provide efficient, targeted advice. His experience includes working on the first structured finance transactions, including a securitization of credit card receivables by Manufacturers Hanover Trust Company (now part of JPMorgan Chase & Co.).

Lewis enjoys cross-border work because it provides an opportunity to build relationships with clients less familiar with the complex web of U.S. laws and regulations. While more hands-on time is needed to be successful in this area, the reward for Lewis has been numerous long-term client relationships that lead to referrals across products and jurisdictions.

As a market leader, Lewis has worked on many first and early stage transactions, including some of the first Securities and Exchange Commission-registered cross-border asset backed securities offerings, one of the first securitizations by a Chinese company (China Ocean Shipping Company (COSCO)), many of the first U.S.-placed covered bonds, the first covered bond issued out of Latin America, and one of the first sukuk transactions sold in the U.S. market (financing Palm Jumeirah, an artificial archipelago in United Arab Emirates). Lewis helps clients in transactions involving asset-backed commercial paper conduits, master trusts, as well as more traditional debt and equity transactions. Lewis' clients include Latin America's largest real estate company, Fibra Uno; many of the world's largest commercial and investment banks; and emerging players including Community Investment Management, one of the leading investment funds that invests in loans generated on marketplace lending platforms.

Lewis is a frequent speaker on cross-border structured finance and capital markets carving a recognized niche as one of the leading lawyers in the United States in this space.


Representative experience

Representation of Fibra Uno, the largest REIT in Latin America, on a jumbo syndicated revolving credit facility led by Santander Bank.

Representation of Morgan Stanley as underwriters' counsel in a cell tower receivable securitization for Crown Castle International Corp.

Representation of Sandler O'Neill & Partners, L.P. on a high-yield bond for CIFC, Inc., designed to fund the risk retention portions of CLO transactions they sponsor.

Education and admissions


  • J.D., Benjamin N. Cardozo School of Law, 1986
  • B.A., cum laude, Clark University, 1983

Bar admissions and qualifications

  • New York


Capital Markets: Securitisation (Nationwide)

Chambers USA


Capital Markets: Securitisation (USA)

Chambers Global

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