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Nicholas S. Gatto

Partner

Nicholas Gatto is a partner in the Hodgson Russ Banking & Finance Practices with more than 30 years of experience. He advises borrowers, lenders, and investors on various financing transactions, including acquisitions, working capital, refinancings, consolidations, and debtor-in-possession matters.

As part of his practice, Nick advises clients on a broad range of financing structures, with significant experience in specialized areas such as aircraft finance, federal export credit, and international development finance. He also counsels clients on optimal financing options, including asset-based, real estate, project, mezzanine, lease, and nontraditional lender financing.

Nick also counsels public and private entities on corporate finance strategies such as capital markets investments, institutional and alternative debt financing, workouts, and restructurings. Additionally, he represents creditor clients in all aspects of bankruptcy matters, including claims resolution, defense of preference actions, purchase of assets and businesses out of bankruptcy, stay relief, and the Chapter 11 plan process.

Throughout his career, Nick has negotiated and closed a number of sophisticated financings, both domestic and international, including:

  • Syndicated and single-lender institutional loans
  • Privately placed notes exempt from registration under Rule 144A
  • Insurance company private placements
  • Commercial hard money finance

Prior to joining Hodgson Russ, Nick’s legal career includes tenures as a corporate finance partner with a top 50 Am Law 100 firm, as well as a senior associate with the nation’s largest corporate Chapter 11 practice. He has appeared in the bankruptcy courts of the states of New York, Delaware, Texas, New Jersey, Florida, Ohio, Indiana, and Connecticut.

Education

State University of New York at Binghamton, B.A., with high honors

Cornell Law School, J.D.

Admissions

  • New York
  • U.S. District Court, Western District of New York
  • U.S. District Court, Northern District of New York
  • U.S. District Court, Southern District of New York
  • U.S. District Court, Eastern District of New York

Bar Associations

  • New York State Bar Association
  • Bar Association of Erie County, Banking Law Committee

Recognitions

  • Listed, Best Lawyers in America (Banking & Finance Law, Business Organizations (including LLCs and Partnerships)) 2022-2024
  • Legal Elite of Western New York, Buffalo Business First/Buffalo Law Journal, 2019
  • Cornell Law Review 1983-85, Research Editor 1984-85, Cornell Law School

Civic

  • Board of Directors; Autism Services, Inc.
  • Buffalo Niagara Partnership CanAm Council
  • Board of Education, Trinity Christian School (West Seneca, New York)
  • Endowment Fund Committee, Trinity Lutheran Church (West Seneca, New York)
  • Chairman of the Board of Directors, Pioneer Camp and Retreat Center, Inc. (Angola, New York)

Professional

  • New York State Bar Association
  • National Association of Bond Lawyers
  • Banking Law Committee, Bar Association of Erie County
  • Turnaround Management Association
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Nicholas S. Gatto / News & Insights