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Lowenstein Sandler LLP

Jeffrey Cohen

Jeffrey Cohen

Vice Chair, Bankruptcy, Financial Reorganization & Creditors' Rights


  • Bankruptcy, Financial Reorganization & Creditors’ Rights
  • Bankruptcy, Financial Reorganization & Creditors' Rights
  • The Tech Group

WSG Practice Industries


WSG Leadership

WSG Coronavirus Task Force Group

Lowenstein Sandler LLP
New York, U.S.A.


A trusted advisor to unsecured creditors, creditors' committees, and distressed companies, Jeff's tenacious counsel adds steady momentum to our growing client base in retail bankruptcy and is a strong resource to distressed clients in the technology sector. His practice centers on Chapter 11 bankruptcy reorganizations and related litigation. Current representations include the creditors’ committees in GNC, Sur La Table, Modell’s Sporting Goods, Murray Metallurgical Coal, The Northwest Company, Maines Paper & Food Service, Gibson Guitar, United Sporting Companies, Mission Coal Company, Fred’s, Gander Mountain, and Vitamin World; individual creditors Under Armour and Estée Lauder in Bon-Ton Stores Chapter 11, Estée Lauder in Sears Canada proceedings, National Football League in Cumulus Media Chapter 11, and participant lenders in Toys “R” Us and Tops Markets Chapter 11 cases.

Jeff often provides advice to private equity-sponsored and venture capital-backed distressed investors, representing boards of directors and management in the out-of-court wind down or distressed M&A process in the following industries: health care, internet-connected home devices, digital content delivery websites, and digital advertisement and content delivery through television and alternative media.

As a certified bankruptcy mediator and an approved fee examiner by the U.S. Trustee for Region 3, Jeff most recently served on the Official Fee Review Committee in the Adelphia Communications bankruptcy cases and as the fee examiner in the Endeavour Operating Chapter 11 case. Jeff also recently served as mediator in the Digital Domain Chapter 11 cases in adversary proceedings involving preferential transfers and fraudulent conveyance actions.

Bar Admissions

    New York


St. John's University School of Law (J.D. 2000), cum laude; Articles Editor, American Bankruptcy Institute Law Review
State University of New York at Albany (B.A. 1997), Criminal Justice and Political Science
Areas of Practice

Bankruptcy, Financial Reorganization & Creditors' Rights | Bankruptcy, Financial Reorganization & Creditors’ Rights | The Tech Group

Professional Career

Significant Accomplishments

Iconic Consumer Brands and Their Creditors: Creditors’ committees of Atari, Lenox China, Brookstone and Gibson Guitar; individual creditors include Under Armour, Fila USA, Columbia Sportswear, Brooks Running.

Consumer, Retail and Manufacturing: Creditors’ committees of Blockbuster Video, Filene’s Basement, Golfsmith, City Sports, Brookstone, Sharper Image, GNC, Sur La Table, Modell’s Sporting Goods, Murray Metallurgical Coal, The Northwest Company, Maines Paper & Food Service, Pizzeria Uno, Vestis (Bob’s Stores, Eastern Mountain Sports, Sports Chalet), KB Toys, Levitz Furniture, Wickes Furniture, Bombay Company, Skymall, Allen's, Alexander Gallo Holdings, Signature Styles (dba Spiegel, Newport News, and ShapeFx), Archbrook Laguna Holdings, Oriental Trading, Claim Jumper Restaurants, Sports Collectibles (dba BC Sports), Goody's Family Clothing, Boscov's, Scooter Stores, Harvey Electronics, Bachrach Clothing, Rag Shops, Norstan Apparel Shops, Troutman's Emporium, The Walking Co., Velo Holdings, Christopher's Men's Stores, Cornell Trading. Debtor representations include Crabtree & Evelyn, Metropark USA.

Sports, Technology, Media and Entertainment: National Football League in the Cumulus Media chapter 11 cases; New York Cosmos in the restructuring of the National American Soccer League (NASL) to avoid closure of the league at the end of 2016; creditors’ committee in chapter 11 of music streaming service, Beyond Oblivion; KIT Digital, Fuhu (children’s Nabi™ tablets), Aquion, HipCricket.

Distressed Technology Companies and the Internet-Connected Home: Debtors in chapter 11, including Quirky, Inc. And Wink, Inc. in the sale of their assets to Flextronics, Inc.; Metromedia Fiber Network; out of court wind down and sale of LittleThings, Inc. to RockYou.

Speaking Engagements

Lowenstein partners Jeffrey Cohen and Andrew David Behlmann will address the Department Stores Suppliers Credit Group of RiemerPlus, on June 18, 2020. The speakers will provide an update on the recent J.C. Penney, Stage Stores, BlueStem, and Neiman Marcus bankruptcies, and will offer valuable information on what credit professionals may expect in light of the onslaught of bankruptcy filings expected in the wake of COVID-19.

Time: 1-2 p.m.

Professional Associations

American Bankruptcy InstituteNYC Bankruptcy Assistance Project, Board MemberAmerican Bar Association, Business Law Section
  • Business Bankruptcy Committee
  • Co-chair, Business Bankruptcy Committees Subcommittee

Vigilance Now Can Help Avoid Scrutiny Later: Fiduciary Duties in the Midst of a Global Pandemic
Lowenstein Sandler LLP, April 2020

Faced with constantly evolving circumstances in these challenging times, officers and directors should not lose sight of what is arguably their most important corporate role–that is, as a fiduciary...

When Financial Stress Turns to Distress–Restructuring Tools to Avoid Disaster Parts 1 and 2: Chapter 11 Checklist and What Else Is in the Toolbox
Lowenstein Sandler LLP, April 2020

When Financial Stress Turns to Distress–Restructuring Tools to Avoid Disaster Parts 1 and 2: Chapter 11 Checklist and What Else Is in the Toolbox In this Client Alert series, Lowenstein’s Bankruptcy, Financial Reorganization & Creditors’ Rights Department will introduce the various restructuring tools available to help businesses avoid financial catastrophe in the current environment...

Additional Articles

In today’s retail bankruptcy environment, obtaining “critical vendor status” is n ot enough. Many predict that 2018 will continue being an active year in retail bankruptcies, especially for highly leveraged retailers. Since our last article, numerous well-known retailers have filed for protection under the Bankruptcy Code, including: Bon-Ton, Claire’s, Nine West, and Toys “R” Us. Not even one of the most profitable holiday seasons in recent history should put retailers at ease. For trade creditors, one overarching theme remains the same: be on guard, and protect your rights.

WSG's members are independent firms and are not affiliated in the joint practice of professional services. Each member exercises its own individual judgments on all client matters.

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