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Elliot M. Smith

Senior Associate

Elliot Smith focuses his practice on all aspects of business restructuring and insolvency, with a particular emphasis on complex business reorganizations under chapter 11 of the United States Bankruptcy Code. Elliot has experience representing debtors, committees of unsecured creditors, DIP financing lenders, secured and unsecured creditors, asset purchasers, trustees, avoidance action defendants and other parties in chapter 11 cases throughout the US. He also has experience representing parties in chapter 7 liquidation cases as well as in connection with out-of-court restructurings and workouts.

Elliot has written and lectured on various bankruptcy and restructuring topics including asset sales under section 363 of the Bankruptcy Code and real estate loan workouts. He is the author of “The Approval of the Chrysler Asset Sale: Implications for the Future,” published in Pratt’s Journal of Bankruptcy Law (November/December 2009). He also co-authored portions of a forthcoming treatise on bankruptcy law concerning the rejection of collective bargaining agreements under section 1113 of the Bankruptcy Code.

Elliot is a member of the Volunteer Lawyers Project in Cincinnati, Ohio, providing legal services to individuals on a pro bono basis, and serves in board and leadership roles for a number of local nonprofit organizations.

Elliot was selected as a member of Next Generation Program of the National Conference of Bankruptcy Judges, Class of 2012, which recognizes 40 up and coming bankruptcy practitioners with five-10 years of experience. He has been recognized in Ohio Super Lawyers – Rising Stars, a listing of the top 2.5% of lawyers in the state age 40 or younger, or in practice 10 years or less.

Representative Experience

  • Debtor/Company Engagements: Flat Out Crazy, LLC (Flat Top Grill and Stir Crazy Restaurants); All American Semiconductor; The LoveSac Corporation; EaglePicher Holdings, Inc.
  • Committee Engagements: Chrysler (Ad Hoc Committee of Chrysler Affected Dealers); EnviroSolutions; Enron Corp.
  • Lender/Investor/Landlord/Creditor Engagements: PowerPlus Electric, LLC; PLVTZ, Inc. (Levitz Furniture); RG Steel; The Groves in Lincoln; Ownit Mortgage Solutions; First Community Village; Erickson Retirement Communities; Luxe Cabinetry; New Creative Enterprises

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T +1 513 361 1267


University of Maryland, J.D., 2004
Ner Israel Rabbinical College, B.T.L., 2001


Ohio, 2004
New York, 2011
U.S. Dist. Ct., S. Dist. of Ohio
U.S. Dist. Ct., E. Dist. of New York
U.S. Dist. Ct., S. Dist. of New York

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