Mark A. S. Leventhal

Mark is a Senior Associate in the Global Transport Practice based in New York. He is qualified in both New York and English law and focuses primarily on structured and asset finance and leasing within the aviation sector. His practice covers a broad range of cross-border finance and leasing transactions, including export credit supported financings, cross-border leasing, pre-delivery financings, tax-based structures, and joint venture leasing agreements. Mark’s experience extends to advising banks, export credit agencies, operating lessors and airlines, helping clients navigate complex international transactions efficiently and effectively.

Before joining Smith, Gambrell & Russell, Mark spent six years in the aircraft finance and leasing practice of a major international law firm, working in their Paris and London offices. Mark’s multi-national background (USA, Germany, UK) and multilingual skills - advanced Spanish and French, with basic German - enhance his ability to serve diverse clients and jurisdictions.

Mark's Practice

Representative Matters

• Operating lessor – refinancing and sale of two A350 aircraft previously on lease to a major US airline
• Operating lessor – purchase of a new Rolls-Royce engine
• S. based airline – export credit supported financing of 11 Embraer aircraft
• Operating lessor – assignment and assumption of fleet aircraft with various airlines
• Operating lessor – negotiating lease agreement for over ten aircraft to a major US airline
• Export credit agency – financing of Gulfstream private jets for buyers in Malaysia and Turkey
• Joint venture investor – negotiating and drafting servicing and remarketing agreements for joint venture financing transaction of various aircraft with different airlines
• Export credit agency – financing of multiple Boeing aircraft for major European airline