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Gregory Aaron Horowitz


Phone: 212.715.9571 Fax: 212.715.7571 New York

Gregory Aaron Horowitz is a leading trial lawyer in corporate restructuring and bankruptcy. For more than a decade, Mr. Horowitz has represented clients in complicated and often high-profile bankruptcy litigation, a focus that is a natural outgrowth of his skill and experience in working with expert witnesses, particularly on sophisticated valuation, economic analysis and accounting issues — areas at the heart of most major bankruptcy cases.

Mr. Horowitz has played prominent roles in many of the largest bankruptcies in the country. For example, in the Residential Capital bankruptcy, Mr. Horowitz served as lead trial counsel on behalf of the unsecured creditors committee in the highly publicized litigation against junior secured noteholders seeking nearly $380 million in post-petition interest and attorneys’ fees. Following a multiple-day trial during which Mr. Horowitz cross-examined four expert witnesses on valuation, Judge Martin Glenn of the bankruptcy court for the Southern District of New York issued a highly favorable opinion finding that the noteholders had failed to establish the value of their collateral as of the date of the bankruptcy petition. As a result, the parties settled for a nuisance value shortly thereafter.

Mr. Horowitz is currently lead litigation counsel for holders of second lien notes of Energy Futures Holding Company. On their behalf, he defeated the debtors’ attempt to refinance the second lien notes without making the full “make whole” payment called for under the indenture; as a result, the debtors were compelled to terminate their pre-petition restructuring support agreement. After more than two years of further litigation, he won a landmark decision from the Third Circuit, which, in reversing the bankruptcy court, allowed the make whole in full, thereby adding more than $200 million to the second lien noteholders’ allowed secured claims.

In the bankruptcies of Towers Financial and Bennett Funding, each at the time the largest Ponzi scheme in U.S. history, he successfully defended white-collar criminal attorneys against allegations that they prolonged the schemes by failing to “blow the whistle” on their clients. Both cases resulted in important published decisions from the Second Circuit: Dinsmore v. Squadron, Ellenoff, Plesent, Sheinfeld & Sorkin, rejecting conspiracy theory of liability under federal securities law, and Breeden v. Kirkpatrick & Lockhart LLP, addressing the scope of the in pari delicto defense.

J.D., Yale Law School, 1989
  • Note Editor, Yale Law Journal, 1988-1989
B.A., magna cum laude, Wesleyan University, 1984  
New York, 1991
Honorable Walter K. Stapleton,  U.S.C.A., 3rd Circuit, 1989 - 1990
U.S. Supreme Court
U.S.D.C., Eastern District of New York
U.S.D.C., Northern District of New York
U.S.D.C., Southern District of New York
    -Benchmark Litigation, Local Litigation Star (2010)
    -AVENUE Legal Elite (2010)
    -Thomson Reuters’ New York Super Lawyers (2013-2016)
    -New York City Bar Association, Federal Courts Committee (2000-2003)
    -American Bar Association - Member, Subcommittee on Trademark and the Internet  (1998-1999)
    -Northside Center for Child Development, board member