Nancy Little

Nancy R. Little Partner

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Nancy Little practices in the areas of finance and real estate transactions. Her finance practice includes lease finance, real estate lending, financings of hotels and healthcare/senior housing facilities, public-private partnerships and economic development incentives.  She has also practiced in the area of tax-exempt finance.

Ms. Little’s lease and structured finance practice focuses on synthetic leases, sale-leasebacks and credit tenant loans as well as other types of structured off-balance sheet finance, including transactions utilizing commercial paper conduits and other securitized loans. Her experience spans a wide array of assets, such as corporate aircraft and real estate, power plants and undersea vehicles, and includes both single asset and portfolio transactions. She often assists in structuring transactions for compliance with accounting and other regulatory requirements.

Her real estate practice includes portfolio real estate acquisitions, dispositions and financings, as well as real estate construction and development. She often handles real estate aspects of M&A transactions and has many years of experience in representing REITs.

Throughout her career, Nancy has served in number of leadership positions in the firm, including on the board of partners, as deputy managing partner, on the firm’s advisory committee and as the real estate and environmental department chair.


Lease Finance

  • Representation of energy company in $365,000,000 synthetic lease financing of corporate office facility
  • Synthetic lease financing of space launch pad on Cape Canaveral
  • $330,000,000 synthetic lease for construction of corporate headquarters
  • Representation of multi-national energy company in synthetic lease and true lease financing for construction and acquisition of multiple Gulfstreams and 737 aircraft as part of corporate fleet replacement
  • $240,000,000 synthetic lease financing for construction of passenger cruise terminal in the Port of Miami
  • Representation of public company in lease financings for acquisition of Gulfstreams
  • Assisted national restaurant company with structuring and implementation of sale-leaseback program
  • Assisted public companies in unwinding multiple aircraft and real estate synthetic lease transactions

Other Finance & Real Estate Transactions

  • Representation of public REITs in single asset and portfolio acquisition and financing of select service and full service hotel assets across the United States, including negotiation of management and franchise agreements
  • Assisted national bank with loan secured by portfolio of skilled nursing and assisted living facilities
  • Managed securitized loan origination program for national lender
  • Representation of Fortune 50 company in public-private partnership and economic incentive transactions in the US
  • Assisted national banking institution with financing of $40,000,000+ assisted living facility
  • Representation of lead joint venture partner is structuring multiple real estate joint venture arrangements for acquisition of multi-family  facility
  • Representation of lender in $62,000,000 and $59,500,000 loans to tenants-in-common secured by office facilities
  • Representation of public REIT nationwide in acquisition and financings of multi-family asset