Practice Area

The firm practices primarily in the fields of business and commercial law, including:

  • Commercial Finance
  • Real Estate Transactions
  • Secured Lending Transactions
  • Loan Workouts
  • Real and Personal Property Foreclosures
  • Commercial Creditors Rights
  • Estate Planning, Estate Administration


GW&F's philosophy is to assist its clients in achieving their business and investment goals by advising and guiding them through the complexities of the legal system.

GW&F represents financial institutions, entities and individuals, as both lenders and creditors, in all types of commercial transactions. GW&F also renders general business advice and routinely assists its clients in various types of contract negotiations and real estate transactions.

GW&F's clients include lending institutions, major corporations, publicly and privately owned businesses, and small and medium-sized companies, including family-owned enterprises, partnerships and individuals.

GW&F also has an active commercial litigation practice handling actions involving diverse small business disputes, as well as commercial collection and foreclosure matters. Among GW&F's its roster of clients are private lenders licensed by the United States Government Small Business Administration, known as small business investment companies (SBIC's). GW&F also represents banks and credit unions in general commercial and real estate matters that include transactional lending activities, workouts and the foreclosure of loans secured by real and personal property. Over the years, GW&F has successfully closed in excess of one (1) billion dollars of loans in the New York City taxi industry, and has acquired a reputation as being an industry expert in all phases of the New York City taxi medallion industry. GW&F also represents various lenders in commercial and residential real estate mortgage closings, and banks and credit unions in the SBA Section 7A government guaranteed commercial loan program.


Ellen M. Walker, Partner
Commercial Lending, Business and
Commercial Law, Real Estate Transactions

Lee A. Forlenza (DECEASED), Partner
Commercial Lending, Business and
Commercial Law, Creditors Rights and Real Estate Transactions

Real Estate, Corporate Business Law, Commercial Lending, Estate Planning and Estate Administration

Raymond J. Cardinali, Associate
Commercial Transactions

Paul Creditor, Of Counsel
Real Estate, Corporate, Business Law and Commercial Finance