• Gilbert K.S. Liu advises and represents issuers, underwriters, borrowers, lenders and service providers in connection with private and public structured finance and securitization transactions involving a wide variety of asset classes. These asset classes include solar assets, energy savings performance contract receivables, time-share loans, equipment leases, auto loans, collateralized debt obligations, commercial mortgage loans, residential mortgage loans, trademark and licensing rights, and music royalties.

    Both Legal 500 and Chambers USA have repeatedly recognized Gil as a leading securitization lawyer. In 2018, Chambers USA, quoting clients, said, “Gil is highly practical and always helps find creative solutions to difficult problems. He’s a real business partner.” In 2016, Chambers said he is “highly appreciated by clients for his efficiency in ‘absorbing our objectives and crafting solutions’ and ability to ‘break things down and figure everything out step by step.’” The Asian American Business Development Center named him one of its Outstanding 50 Asian Americans in Business in 2014, and the National Asian Pacific American Bar Association honored him with its Best Under 40 Award in 2009.

    Among his most recent notable work, Gil acted as deal counsel for the first-ever securitization of solar assets, represented investors in more than 100 transactions securitizing government receivables related to energy savings performance contracts for the installation of energy efficiency projects on federal properties, and represented the issuer in securitization warehouse facilities as well as in term securitization of loans made to venture capital-backed life sciences and health care services companies.

    Gil currently serves on the board of Homerun Projects, a nonprofit organization supporting youth-based programs in New York City, and on the board of Apex for Youth, a nonprofit organization providing support for underserved Asian and immigrant youth in New York City. For more than ten years, Gil served on the board of directors and executive committee of Harlem RBI, a nonprofit organization providing social, academic and athletic services to more than 1,200 boys and girls in East Harlem, NY. He has also been a member of the board of directors of Volunteers of Legal Service. He is involved in pro bono matters for Harlem RBI, the DREAM Charter School, the Chinese American Health Foundation, the CAIPA Foundation, Lowline, Broadway Barks and Infinite Variety Productions.

    Experience

    • Acted as issuer’s counsel in connection with a $324 million securitization of senior secured loans made to life science companies and healthcare service companies.

    • Acted as underwriter’s counsel in connection with a $111 million securitization of leases and loans is secured mostly by transportation equipment, including heavy and medium duty trucks, cargo vans and other vehicles, and construction, manufacturing and other equipment.

    • Served as underwriter’s counsel in connection with a $57.5 million securitization of solar assets subject to an inverted lease tax equity transaction.

    • Served as underwriter’s counsel in connection with a $162 million securitization of auto loans.

    • Served as lenders counsel in the $185 million securitization of solar loans, the first ever securitization of solar loan backed notes.

    • Represented the underwriter of the first-ever securitization transaction of solar assets.

    • Represented underwriters and issuers in numerous securitization transactions relating to timeshare loans originated by major lodging and timeshare companies.

    • Represented investors in transactions securitizing government receivables from federal energy savings performance contracts.

    • Represented the largest nationwide provider of bulk CO2 equipment and distributor of beverage-grade CO2 in a unique whole-business term and revolving securitization transaction, the proceeds of which were used by a private equity fund in a going private transaction to fund a substantial portion of the acquisition price for the company.

    • Represented underwriters in connection with auto loan securitization transactions.

    • Represented the issuer in securitizations of loans made to venture capital-backed life sciences and health care services companies.

    • Represented collateral managers in CRE CDOs, high-grade ABS CDOs, CLOs, synthetic CDOs and hybrid CDOs. Represented underwriters and originators in public and private offerings of commercial mortgage-backed securities offered in the U.S. and Canada.

    • Represented underwriters and placement agents in public and private residential mortgage loan and home equity loan securitization transactions.

    Credentials

    Education

    • J.D., New York University School of Law, 1995
      • Journal of International Law and Politics
    • B.A., University of Michigan, 1992

    Bar Admissions

    • New York, 1996

    Professional Affiliations

    • New York City Bar Association, Structured Finance Committee
    • American Bar Association
    • National Asian Pacific American Bar Association
    • American Resort Development Association
    • Homerun Projects, Board of Directors
    • Apex for Youth, Board of Directors
    • Harlem RBI, Board of Directors, Executive Committee (2000-2013)
    • Volunteers of Legal Service, Board of Directors (2009-2014)

    Languages

    • Mandarin