Samuel S. Lee

Partner

New York

Sam has more than 20 years of experience representing financial institutions, banks, life insurance companies, investment funds, and other institutional investors in a variety of commercial real estate finance transactions. Sam focuses his practice on the representation of these institutions in a wide variety of portfolio and secondary market transactions, including syndicated loans, securitized loans, and other types of capital markets financings. He also regularly advises them on the acquisition, disposition, and restructuring of their interests in these financing structures.

Experience

Representative matters

Representation of a life insurance company in the recapitalization of a portfolio of office properties located in Southern California through the restructuring of the related syndicated mortgage financing.
Representation of a life insurance company in the acquisition of the fee ownership interest in an office building located in Midtown Manhattan and the negotiation of the underlying ground lease.
Representation of an investment fund in the origination of mortgage financing to fund the remaining completion work on a hotel development property in Brooklyn, New York.

Recognitions

  • Selected through peer review for inclusion in The Best Lawyers in America© for Real Estate Law, 2024-2025

Credentials

Education

  • Hofstra University School of Law, 1998, J.D., with distinction; Recipient of the Patricia Roberts Harris Fellowship; Recipient of the Association of the Bar of the City of New York Thurgood Marshall Fellowship, Hofstra Law Review, Articles Editor
  • State University of New York at Buffalo, 1994, B.A., cum laude

Professional admissions & qualifications

  • New York