Michael D. Makofsky

Michael D. Makofsky

McCarthy, Lebit, Crystal & Liffman Co., LPA

Recognized since 2021

Cleveland, Ohio

Practice Areas

Banking and Finance Law

Commercial Finance Law

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Michael D. Makofsky is a Principal at McCarthy Lebit. He represents diverse businesses in transactional, day-to-day industry matters including those businesses who are selling, acquiring, reorganizing, or merging. Michael assists clients in all aspects of complex mergers and acquisitions (M&A), such as structuring the transaction, performing due diligence, securing financing relationships, negotiating terms and documenting transactions. He also works closely with angel and venture capital funds, corporate strategic investors, family offices and other institutional investors structuring investments and transactions. He works to provide practical counsel designed for the unique needs of emerging growth companies.

Michael also represents a broad range of financial institutions and financial service providers, including banks, commercial finance companies, mezzanine and specialty lenders. Michael counsels borrowers, agents and syndicate members in commercial finance transactions ranging from large transactions to single-lender, single-borrower transactions. He has significant experience in asset-based lending, cash flow lending, multi-state, multi-currency and cross-border secured financing, financing secured by unusual types of collateral, ESOP loans, letter of credit facilities, health care financing, bond financing, and other capital transactions.


  • 1111 Superior Avenue East, Suite 2700
    Cleveland, OH 44114


  • Case Western Reserve University , Juris Doctor

Bar Admissions

  • Ohio, United States, Ohio


  • Alliance of M&A Advisors - Member
  • Association for Corporate Growth (ACG), Cleveland Chapter - Member
  • Cleveland Metropolitan Bar Association, Business Law Section - Member & Chair
  • Ohio State Bar Association - Member

Recognized in The Best Lawyers in America® 2023 for work in:

  • Banking and Finance Law
  • Commercial Finance Law


  • Crain’s Cleveland Business 40 Under Forty, 2011

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