Image: Samantha Martin

Samantha Martin

Of Counsel, Corporate Department

New York

Phone: 1(212) 318-6489
Fax: 1(212) 752-3289


Samantha Martin is Of Counsel in the Financial Restructuring group at Paul Hastings and is based in the firm's New York office. She has significant experience representing debtors, official committees of unsecured creditors, ad hoc groups of bondholders and lenders, individual creditors, purchasers and liquidating trustees in all aspects of complex corporate restructurings, including chapter 11 cases and out-of-court restructurings. She also has advised foreign representatives in chapter 15 recognition proceedings.

Samantha currently serves as Communications Manager for the American Bankruptcy Institute's Unsecured Trade Creditors (ABI UTC) Committee and as an At Large Director for the International Women’s Insolvency and Restructuring Confederation (IWIRC).

Samantha also recently served as Board Advisor and Co-Chair of the New York Chapter of IWIRC NY, a member of the Executive Committee for the International Insolvency Institute's NextGen Program and a member of the Red Party Committee for Her Justice.


  • American Bankruptcy Institute's 2021 "40 Under 40"
  • Best Lawyers, Bankruptcy and Creditor Debtor Rights / Insolvency and Reorganization Law
  • The Legal 500, Nationally Recommended
  • Super Lawyers, 2019-2022
  • Super Lawyers, "Rising Star," 2014-2018
  • The M&A Advisor, 2021 Energy Deal of the Year (over $1B) for EP Energy


  • Benjamin N. Cardozo School of Law, Yeshiva University, J.D., 2007
    • Recipient, Jacob Burns Medal
    • Managing Editor, Cardozo Law Review, 2006-2007
  • B.A., University of Florida, 2004


  • 21st Century Oncology Holdings, Inc. (ad hoc term lender/noteholder group)
  • Appvion, Inc. (ad hoc group of second lien noteholders)
  • Chaparral Energy (ad hoc group of unsecured noteholders)
  • Energy Future Holdings Corp. (official creditors' committee for TCEH Debtors)
  • EP Energy Corporation (official creditors' committee)
  • Extended Stay Inc. (mezzanine lenders)
  • Fairfield Residential LLC (official creditors' committee and liquidating trust)
  • FTX (official creditors’ committee)
  • Global Brands Group (official creditors' committee)
  • Hovensa L.L.C. (debtor)
  • J.C. Penney Company, Inc. (ad hoc secured crossover group)
  • Los Angeles Dodgers LLC (official creditors' committee)
  • The McClatchy Company (official creditors' committee)
  • Monitronics International, Inc. (ad hoc group of senior unsecured noteholders)
  • Qimonda, AG (foreign representative in chapter 15)
  • Residential Capital, LLC (debtors)
  • Rhino Energy (DIP lenders, stalking horse bidder)
  • SunEdison, Inc. (special counsel to official creditors' committee)
  • Walter Energy LLC (official creditors' committee)

Engagement & Publications

Select speaking engagements include:

  • Moderator, Women, Influence & Power in Law Virtual Summit, discussing negotiation tactics (October 30, 2020)
  • Speaker, Insolvency 2020 Summit - ABI Program, Webinar, discussing plan feasibility (October 7, 2020)
  • Moderator, IWIRC NY Program, New York, NY, addressing maritime issues in bankruptcy (November 14, 2018)
  • Speaker, III NextGen Program, London, England, discussing chapter 11 plans (June 18, 2017)
  • Speaker, IWIRC at the Shore Conference, Atlantic City, NJ, discussing retention and fee applications (March 3, 2017)
  • Speaker, IWIRC-III Breakfast Roundtable, Tokyo, Japan, addressing chapter 11 concepts, including DIP financing (June 2016)
  • Speaker, III NextGen Program, Tokyo, Japan, discussing management responsibilities in insolvency situations (June 2016)

Select publications include:

  • "Bitcoin Miners Are Being Squeezed by Higher Costs and Lower Revenue", TMA’s Journal of Corporate Renewal (February 2023)
  • "Three Issues to Navigate to Avoid a Retailer’s Liquidation", TMA’s Journal of Corporate Renewal (Jan 2023)
  • "Unsecured Creditor Perspectives in Energy Restructurings", Practical Law Company (Updated July 2022)
  • "What to Make of the "Make-Whole", Circuit Split: The Enforceability of Make-Whole Provisions in Bankruptcy After Momentive and EFH, Norton Annual Survey of Bankruptcy Law (2018)
  • "Management Responsibilities in Insolvency Situations", III NextGen Leadership Program, (June 2016)


  • At Large Director, International Women’s Insolvency & Restructuring Confederation (IWIRC) (2023-2024)
  • Communications Manager, American Bankruptcy Institute’s (ABI) Unsecured Trade Creditors Committee (2021-2023)
  • Board Advisor, IWIRC NY (2021)
  • Board Co-Chair, IWIRC NY (2014-2020)
  • Executive Committee Member, International Insolvency Institute’s (III) NextGen Program (2017-2018)
  • Class IV Member, III’s NextGen Program (2015-Present)

Practice Areas

Financial Restructuring




New York Bar


Benjamin N. Cardozo School of Law, J.D. 2007

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