
Naomi Moss
Partner
Areas of Focus
- Financial Restructuring
- Technology
- Special Situations
- Private Capital
- Focuses on bankruptcy law and corporate restructurings.
Naomi focuses on both in- and out-of-court restructurings in large, complex cases. She represents debtors, official and unofficial committees of unsecured creditors, secured lender groups, bondholder committees, DIP lenders, institutional investors, hedge funds and acquirers of businesses and assets.
Naomi served as an intern to the Honorable Robert E. Gerber, former United States Bankruptcy Judge for the Southern District of New York.
- Diamond Sports Group: Counsel to the Official Committee of Unsecured Creditors in the chapter 11 cases of Diamond Sports Group and its affiliates, an operator of regional sports broadcast networks for more than 40 teams across Major League Baseball, the National Hockey League and the National Basketball Association, involving more than $8 billion in liabilities.
- Avaya: Counsel to an ad hoc group of first lien lenders in negotiations related to the prepackaged chapter 11 cases of Avaya and its affiliates, a multinational cloud communications and collaboration services company, involving $4 billion in liabilities. Successful Restructurings of the Year (Turnarounds & Workouts)
- American Tire Distributors: Counsel to an ad hoc group of lenders in the chapter 11 cases of American Tire Distributors, one of the largest independent suppliers of automotive parts and supplies, involving $1.9 billion in liabilities.
- GTT: Counsel to GTT Communications and its affiliates, operator of one of the largest Tier 1 internet networks in the world, in their chapter 11 cases involving $4.5 billion in liabilities. Successful Restructurings of the Year (Turnarounds & Workouts)
- Altice US: Counsel to an ad hoc group of lenders in connection with a potential restructuring of Altice US, a leading American telecommunications provider.
- Apex Tool Group: Counsel to an ad hoc group of lenders of Apex Tool Group, one of the largest manufacturers of professional hand and power tools, in connection with a superpriority financing and exchange transactions.
- Carestream: Counsel to an ad hoc group of senior secured first and second lien lenders in the chapter 11 cases of Carestream Health and its affiliates, a leading global provider of medical imaging and nondestructive testing products, involving approximately $1 billion in liabilities. Successful Restructurings of the Year (Turnarounds & Workouts)
- Sungard: Counsel to an ad hoc crossover group of prepetition secured lenders and unsecured noteholders of Sungard Availability Services, a global operator of colocation data and disaster recovery centers, in what was at the time the fastest chapter 11 restructuring ever.
EducationLL.M., St. John's University School of Law, 2009
J.D., St. John's University School of Law, 2008
B.A., New York University, 2005
LL.M., St. John's University School of Law, 2009
J.D., St. John's University School of Law, 2008
B.A., New York University, 2005
Bar AdmissionsNew York
New York
- The Legal 500 US, Restructuring (including Bankruptcy): Corporate, 2023-2024.
- The Deal, Top Women in Dealmaking, 2022-2023.
- Law360, Rising Star, 2022.
- Euromoney Expert Guides: Rising Stars, US, Restructuring and Insolvency, 2020-2022.
- Turnarounds & Workouts, Outstanding Young Restructuring Lawyer, 2021.
- Panelist, “Liability Management Exercises – Exhausting the Options”, Turnarounds & Workouts’ Distressed Investing Conference, December 2025.
- Panelist, “Things Will Never Be The Same Again: The Permanent Impact of the Pandemic on Various Industries,” Wharton Restructuring and Distressed Investing Conference, February 2022.
- Panelist, “Case Study: Avaya,” Wharton Restructuring and Distressed Investing Conference, February 2018.


