Heller, David S.

David S. Heller

Retired Partner

David Heller retired from the partnership in March 2017. He was widely recognized as one of the top restructuring attorneys in the US. He is the former global Chair of the firm's Finance Department and a former member of the firm's Executive Committee.

Mr. Heller represented many high-profile private and public companies in connection with the restructuring of their financial obligations both in and out of judicial proceedings. He also represented senior and junior secured and unsecured lenders in workouts and bankruptcy proceedings for more than 30 years.

Over the past two decades, Mr. Heller was consistently recognized by clients, colleagues, industry publications and legal directories as one of the foremost restructuring attorneys in the country. He was recommended for Restructuring (including Bankruptcy): Corporate in The Legal 500 US 2017. Additionally, Chambers USA 2015 hailed Mr. Heller as “one of the best bankruptcy attorneys out there,” known for his “good business, tactical and strategic judgment.” He is consistently identified in Chambers Global, Who’s Who Legal, Leading Lawyers Network and Best Lawyers, and has been included on numerous rankings of the nation’s pre-eminent insolvency lawyers, including Best of the Best USA, Turnarounds & Workouts and the K&A Restructuring Register, a peer group listing of the top attorneys practicing in the United States.

At the time of his retirement, Mr. Heller was regularly invited to speak on subjects ranging from workout and debt restructuring strategies to the purchase, sale and value maximization of distressed debt securities and debt positions. He appeared before numerous prestigious organizations, including the United States Bankruptcy Judges' Conference, the Commercial Finance Association, Wharton Restructuring Conference, Turnaround Management Association, Accountants, Bankers and Credit Managers' Association and Distressed Debt Investing Forum. Since 2010, he had been an invited Fellow of the American College of Bankruptcy, established to honor and recognize distinguished bankruptcy professionals who set standards of achievement for others in the insolvency community, and to fund and assist projects that enhance the highest quality of bankruptcy practice.


  • JD, Georgetown University Law Center, 1978
  • BA, Northwestern University, 1974