Exhibit 23 - Law Firm Resume of Nolan Heller Kauffman LLP — Marshall v. Prestamos CDFI, LLC (Dkt. 139-24, E.D. Pa. No. 5:21-cv-04337)

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U.S. District Court for the Eastern District of Pennsylvania · No. 5:21-cv-04337-JMG · Doc. 139-24 · 2024-09-06 · Docket on CourtListener

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EX. 23 -- LAW FIRM RESUME OF NOLAN 
HELLER KAUFFMAN LLP 
 
Case 5:21-cv-04337-JMG     Document 139-24     Filed 09/06/24     Page 1 of 9

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
80 State Street, 11th Floor 
Albany, New York 12207 
PHONE: (518) 449-3300 
 
 
 
 
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STATEMENT OF QUALIFICATIONS 
 
1. 
Introduction 
 
Nolan Heller Kauffman is a business law firm located in Albany, New York. Since its 
founding in 1964, Nolan Heller Kauffman has gained a reputation as one of the top law firms in 
Upstate New York’s Capital Region.  The Firm’s practice extends throughout New York State and 
beyond.  The Firm’s attorneys have been prominent in the professional, civic, business and 
political life of New York’s Capital Region for nearly 60 years.   U.S. News & World Report has 
rated the Firm a Tier 1 law firm in Bankruptcy and Creditor-Debtor Rights/Insolvency and 
Reorganization Law. Several of Firm’s attorneys have been named Super Lawyers in the Upstate 
Edition of Super Lawyers magazine. The Firm bears an AV rating from the Martindale-Hubbell 
Directory of Attorneys. 
 
The Firm is a New York limited liability partnership, managed by Justin A, Heller and 
Madeline H. Kibrick Kauffman, its managing partners.  The Firm is comprised of 6 partners, 4 of-
counsel attorneys, 4 associate attorneys and administrative staff. The Firm has achieved a 
significant level of technological advancement, is highly computerized and networked, and meets 
stringent data security and privacy standards.   
 
Nolan Heller Kauffman provides a full range of legal services in business and commercial 
matters, with particular emphasis on commercial litigation in the financial services and lending 
areas.  The Firm’s practice areas include business transactions, commercial litigation, commercial 
real estate, land use, zoning and planning law, banking, creditor’s rights, bankruptcy and 
reorganizations, corporate law, construction and surety law, governmental relations, municipal 
law, public finance, and securities.  Our clients include publicly-traded and privately-held 
businesses, financial institutions, real estate developers, municipalities and state governmental 
agencies, contractors, entrepreneurs and technology start-ups. 
 
            2.  
Relevant Experience 
 
Since its inception, Nolan Heller Kauffman has routinely represented banks and other 
lenders, as well as borrowers, in connection with business, real estate and other commercial loan 
transactions. Our attorneys are experienced and skilled in all aspects of commercial financing 
transactions, including negotiating loan terms, drafting loan documents, analyzing and advising on 
security and collateral issues, addressing real estate title issues, and handling closings, in 
connection with a wide variety of transactions, such as those involving: complex commercial real 
estate and asset-based credit facilities, construction lending, commercial leasing transactions,  
municipal finance, commercial portfolio sales, mezzanine lending, syndicated and participated 
loan transactions, and depository account control agreements. 
 
Nolan Heller Kauffman’s attorneys are experienced in all manner of loan, collateral and 
contract documentation, and regularly undertake a detailed analysis of original contract, loan, and 
mortgage documentation, including a review of original due diligence materials and collateral 
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files; a review of current financial statements and other reporting documentation; and an analysis 
of real estate title, UCC filings and other matters affecting collateral. 
 
In the area of litigation relating to lending transactions, Nolan Heller Kauffman has decades 
of substantial creditors’ rights litigation experience in state and federal court, including promissory 
note and guaranty actions, uniform commercial code issues, commercial foreclosures, 
receiverships, attachments, replevins and seizure orders, and defense of lender liability claims. 
Nolan Heller Kauffman’s attorneys are particularly knowledgeable and experienced in the 
enforcement of creditors’ rights under loan documentation, and is routinely engaged by banks and 
financial institutions to pursue enforcement of difficult lending and collection matters.   
 
The Firm has also gained substantial experience with the Payroll Protection Program, 
including advising bank clients on the PPP, and counseling PPP borrower clients on a variety of 
PPP related issues, including PPP eligibility, PPP loan repayment, PPP loan forgiveness and PPP 
loan forgiveness appeals.  
 
For more information about our Firm, please visit: https://nhkllp.com/  
 
 
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JUSTIN A. HELLER, MANAGING PARTNER 
NOLAN HELLER KAUFFMAN LLP 
80 State Street, 11th Floor 
Albany, New York 12207 
P: 518.433.3300 
jheller@nhkllp.com 
Justin A. Heller is a managing partner of Nolan Heller Kauffman LLP.  Nolan Heller Kauffman 
is a business law firm providing a full range of legal services in business and commercial matters 
including creditors’ rights and insolvency-related matters, commercial litigation, secured and 
unsecured financing transactions, commercial real estate, corporate and general commercial law.  
Nolan Heller Kauffman has gained a reputation as one of the New York Capital Region’s 
preeminent law firms, and the Firm’s practice extends throughout New York State and beyond. 
Justin concentrates his practice in the areas of business and financial matters, and commercial 
litigation, with a particular focus on insolvency, creditors’ rights, bankruptcy and shareholder 
disputes.  Justin has been a bankruptcy, creditors’ rights and commercial litigation attorney for 
the more than 30 years.  In the area of creditors’ rights, Justin regularly represents lenders in 
commercial loan workouts and restructurings, liquidations, foreclosures, litigation, seizures and 
receiverships.  Justin regularly represents secured and unsecured creditors in all facets of Chapter 
11 bankruptcy cases, including preference and other litigation, contested valuations, cash 
collateral proceedings, bankruptcy sales and plan confirmation.  Justin also has vast experience 
representing borrowers in workouts and litigation, and regularly serves as debtor’s counsel in 
Chapter 11 bankruptcy proceedings. Justin also frequently serves as a court appointed receiver, 
in both state and federal court litigation. 
Outside the areas of creditors’ rights and bankruptcy, a significant portion of Justin’s practice is 
devoted to a broad range of commercial and business litigation in state and federal court and in 
arbitration proceedings, including all manner of contract and commercial disputes, business torts, 
shareholder and partnership disputes, real estate disputes and estate and trust litigation. 
In the PPP context, Justin has represented PPP borrowers in disputes with lenders over 
eligibility, funding and forgiveness.  
As a business lawyer, Justin regularly provides counsel and representation to business clients in 
corporate, financial, transactional and general business matters. 
Justin is a member of the American Arbitration Association Roster of Neutrals, and is a past 
President of the Capital Region Bankruptcy Bar Association. Justin has been named as a top 
bankruptcy and creditor/debtor rights attorney in New York Super Lawyers Upstate Edition for 
2008 through 2024. 
Education: 
Law School: Albany Law School of Union University (J.D., cum laude); Justinian Society 
College: 
Ohio Wesleyan University (B.A.) 
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Admitted: 
New York; U.S. District Court, Eastern, Northern, Southern and Western Districts 
of New York; Second Circuit Court of Appeals. 
Representative Matters: 
• Berardi v Berardi, 2024 U.S. App. LEXIS 7101 (2d Cir 2024).  Counsel for respondent 
in appeal of dismissal of action seeking declaratory judgment relating to share transfer 
restrictions under shareholders’ agreements.  The Court affirmed the lower court’s 
dismissal of the action. 
 
• Columbia Mem. Hosp. v Hinds, 38 N.Y.3d 253 (2022).  Counsel for policyholders in cases 
involving disputes over whether the medical provider/employee or medical 
practice/employer was entitled to the proceeds of demutualization and sale of the Medical 
Liability Mutual Insurance Company, culminating in appeal to the New York Court of 
Appeals.  The Court held that the policyholders were solely entitled to the proceeds, 
addressing New York unjust enrichment law and establishing state-wide precedent for 
similar disputes pending throughout New York State, many of which have been handled 
by the Firm.  
 
• KeyBank National Association v. Monolith Solar Associates LLC, et al., (N.D.N.Y. Case 
No. 1:19-cv-1562), counsel for court appointed receiver of large New York solar power 
facility developer, owner and operator.  This is a highly complex case, involving several 
secured creditor parties and sale of solar asset portfolios. 
 
• 473 W. End Realty Corp., 507 BR 496 (Bankr SDNY 2014) (denying motion for stay 
pending appeal; see also Laroe Estates, Inc. v TD Bank, N.A. (In re 473 W. End Realty 
Corp.), 2014 US Dist LEXIS 77036 (SDNY 2014). Counsel for secured creditor in 
contested Chapter 11 bankruptcy case involving large real estate development project, in 
which court granted secured creditor relief from stay approximately one month after date 
of bankruptcy petition, and subsequently issued written Memorandum Decision denying 
debtor’s motion for stay pending appeal. 
 
• Green Oak Stockade View Apartments, LLC (NDNY Bankr; Case No. 16-12162); See 
Green Oak Stockade View Apts., LLC v Natl. Bank of Coxsackie, 2018 US Dist LEXIS 
52437 (NDNY 2018) (granting motion to dismiss debtor’s appeal of lift stay order).  
Counsel for senior secured creditor in contested Chapter 11 case involving 56 unit 
apartment complex, in which secured creditor opposed debtor’s motion to sell property and 
sought various relief, including relief from stay or appointment of trustee, and culminating 
in order granting relief from stay to complete foreclosure. 
 
• Appointment as Receiver by federal district court for the Northern District of New York in 
The Federal Trade Commission v. Pairsys, Inc., et al. (NDNY Case No. 14-1192 
[TJM/SFH]), a tech support scam case brought by the Federal Trade Commission. 
 
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• Appointed by New York State Supreme Court (Warren County) in Pioneer Savings Bank 
v. Hacker Boat Co., Inc., et al. (Index No 62870), as receiver of a boat manufacturing 
business. 
 
• Appointed by New York State Supreme Court (Rensselaer County) in Fannie Mae v. 1329 
15th Street, LLC et al. (Index No. 238911) and Fannie Mae v. 77 11th Street, LLC, et al. 
(Index No. 128910), as receiver of two large student housing facilities. 
 
• Lawrence Agency Corporation, A. W. Lawrence & Co., Inc., Lawrence Healthcare, 
Lawrence United Corporation, Laurence United Corp. of Southern California (Bankr. 
NDNY; Lead Case No. 97-11302).  Debtor’s counsel representing related group of 
insurance agency companies.  These were highly complex and contested bankruptcy 
proceedings involving large numbers of asset sales, adversary proceeding and claims 
objections, and culminating in the confirmation of Chapter 11 plans for each of the debtor 
companies. 
 
• Lincoln Logs, Ltd. (Bankr. NDNY; Case No. 08-13079). Chapter 11 Trustee in orderly 
liquidation of national log home manufacturing and distributing business, involving large 
number of claims objections, preference claim adversary proceedings, and creditor claims 
objections, culminating in court approval of liquidation plan, and completion of 
liquidation process and distribution to creditors. 
 
• Christopher's Partner, LLC v Christopher's of Colonie, LLC, 38 Misc 3d 1233[A], (Sup 
Ct, Albany County 2008).  Counsel for plaintiff/secured creditor in state court UCC-
Article 9 seizure action, in which court granted application for order of seizure following 
trial on defendant’s defenses. 
 
• Berardi v Berardi, 108 AD3d 406 (1st Dept 2013).  Counsel for defendant/appellant in 
appeal of decision by New York Supreme Court (New York County) granting in part and 
denying in part motion to dismiss complaint by minority shareholder for shareholder 
oppression and breach of fiduciary duty. The First Dept. ruled in favor of defendant and 
dismissed the complaint in its entirety. 
 
 
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MATTHEW ZAPALA, ASSOCIATE 
NOLAN HELLER KAUFFMAN LLP 
80 State Street, 11th Floor 
Albany, New York 12207 
P: 518.433.3300 
mzapala@nhkllp.com 
 
 
Matthew Zapala joined Nolan Heller Kauffman LLP in July 2020 after serving as Career 
Law Clerk to the Honorable Robert E. Littlefield, Jr., U.S. Bankruptcy Judge (NDNY). Matthew 
concentrates his practice in the areas of bankruptcy and business reorganization, creditors’ rights, 
and commercial litigation. Prior to his clerkship, Matthew was an associate attorney with an 
established Albany law firm, practicing in the areas of creditors’ rights, landlord/tenant litigation, 
and commercial litigation. While in law school, Matthew was an Associate Editor of the Albany 
Law Review, and recipient of the Wann Family Prize for Excellence in Business Law and 
Litigation. 
 
 
Since the early stages of the Paycheck Protection Program (“PPP”), Matthew has 
represented PPP loan borrowers in disputes with PPP lenders in a variety of matters in federal 
and state court. Issues litigated in these matters have included the wrongful restraint and 
collection of PPP loan funds, the failure to fund PPP loans, and eligibility. In addition to 
litigating PPP loan issues, Matthew has also helped clients navigate disputes with PPP lenders 
outside of Court relating to repayment and PPP loan forgiveness. Matthew and the Firm have 
also advised PPP lenders relating PPP loan eligibility, forgiveness, and PPP loan guaranties.  
 
Education: 
Law School: Albany Law School of Union University (J.D., magna cum laude, 2014); Justinian 
Society 
College: 
State University of New York at Albany (B.S., cum laude, Business 
Administration, 2011) 
 
Admitted: 
New York; U.S. District Court Northern District of New York 
 
 
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GREGORY ZINI, OF COUNSEL 
NOLAN HELLER KAUFFMAN LLP 
80 State Street, 11th Floor 
Albany, New York 12207 
P: 518.433.3300 
gzini@nhkllp.com 
 
Gregory Zini is Of Counsel to the Firm. He has been a general commercial litigation practitioner 
for over 25 years. 
 
Gregory began his career in 1997 in Washington, D.C., litigating on behalf of multiemployer 
benefit plans in federal court and in administrative proceedings before the United States 
Department of Labor. Gregory then worked in trademark litigation and in bankruptcy adversary 
proceedings, usually representing franchisors, before returning to his home city of Buffalo. 
 
There, Gregory widened his commercial litigation practice, adding commercial landlord-tenant 
disputes, contract litigation, construction disputes, employment disputes, and especially 
corporate governance, to his experience in employee benefit (by this time, representing 
employers) and trademark cases. Gregory is proud of his track record in “bet the company” 
litigation, in which he has saved numerous small- and medium-sized businesses from closure. He 
is a former partner in an AmLaw 250 firm. Gregory also is active in the pro bono community, 
representing the needy, and takes on multiple cases on a volunteer basis each year. He serves and 
has served on the board of directors of a number of charitable organizations. 
 
Gregory is based in Buffalo, and represents clients throughout New York State. 
 
Admitted: 
New York, 1998. 
 
United States Court of Appeals for the Second Circuit. 
 
United States Court of Appeals for the Fourth Circuit. 
 
United States District Courts for the Western District of New York, Northern District of New 
York, Southern District of New York, Eastern District of New York, District of Colorado, and 
Northern District of Indiana. 
 
United States Bankruptcy Courts for the Western District of New York, Northern District of 
New York, Southern District of New York, and Eastern District of New York. 
 
Law School: 
University of Tulsa, (J.D., with honors, 1997) 
 
College: 
State University of New York at Buffalo (B.A., 1993) 
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