David Siegel is an associate in the New York office of Latham & Watkins. Mr. Siegel is a member of the firm’s Finance Department, as well as the firm's Structured Finance & Securitization Practice and Aircraft Finance Practice.

Mr. Siegel regularly represents banks and other financial institutions, issuers, borrowers, and sponsors in a variety of structured asset-based financing transactions with a focus on the securitization and other asset-based financing of non-traditional (or “esoteric”) assets, which have included, among others, aircraft (including Enhanced Equipment Trust Certificates (EETC) aircraft financings), rental car fleet lease, and a variety of real estate and real estate-related assets, including billboards, broadcast and cellular towers, data centers, distributive antenna systems, net leases, and related underlying real property interests. In addition, Mr. Siegel regularly represents asset managers, institutional investors, and others in financing transactions with an emphasis on the structuring of complex structured products, securitizations, and debt investment funds (including CLOs and other structured investments). Mr. Siegel also has substantial experience in the structuring of (and analysis for investment in) a number of traditional ABS products, including, among others, CLOs and other structured investments, mortgage-backed securities, mortgage loans (including CMBS, repos, and other warehouse financing transactions), student loans, and a variety of receivables-related transactions (including investments in government-backed, insured and trade receivables).

Mr. Siegel’s recent experience includes representation of:

  • An investment bank as initial purchaser, structuring advisor, and arranger in the first-ever data center revenue securitization and as arranger in related data center revenue variable funding note transaction
  • Investment banks as initial purchasers in rental car term securitization and as administrative agents and lenders in related rental car variable funding note transactions
  • Investment banks as initial purchasers in broadcast and cellular tower revenue securitizations and as arranger, administrative agent, and lender in similar variable funding note transactions
  • A major airline in connection with multiple EETC financings of Airbus, Boeing, and Embraer aircraft with aggregate proceeds in excess of US$5 billion since 2012
  • An airline in connection with pre-delivery payment financings
  • An issuer in connection with the issuance of over US$650 million of net lease mortgage notes
  • An issuer in connection with the creation of a billboard and tower site revenue securitization program and related term note issuances
  • A portfolio manager in connection with its first six CLO transactions
  • A portfolio manager in connection with multiple CLO transactions, including the refinancing of eight existing CLO transactions
  • Borrowers, issuers, and sellers in trade receivable financings

Bar Qualification

  • New York


  • JD, New York University School of Law, 2012
  • BS, University of Florida, 2009