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Matthew Gaul is a partner in Carmody Torrance Sandak & Hennessey’s Business Services Practice Group, where he represents businesses in corporate, commercial and financial matters. Matthew represents public and closely-held businesses and non-profit organizations in all aspects of their operations, including from formation and start ups  and through growth, ongoing operations and exit planning. He handles mergers and acquisitions, contracts, lending, work outs, corporate governance matters and real estate transactions and leasing. He represents financial institutions in a variety of matters, including commercial mortgages and secured financings. Matthew has also helped to write several of Connecticut’s business entity laws, including the new Uniform Limited Liability Company Act and Connecticut Entity Transactions Act.


  • Represented healthcare controls manufacturer in $104 million sale to strategic buyer
  • Represented private equity firm in purchase of $8 million deep drawn manufacturing facility
  • Represented aircraft component manufacturer in $22 million stock sale to private equity firm
  • Represented community bank in $16 million merger with state mutual bank
  • Advised multiple food cooperatives in start up matters and review of charter documents.
  • Advised regional bank on $32 million senior secured loan to apparel manufacturer
  • Counseled lender in $5 million construction loan for rooftop solar energy project in New Jersey
  • Supervising corporate secretary function for 200 domestic and foreign subsidiaries of an S&P Company
  • Advising special assets department of bank in modification of non-performing commercial mortgage loans
  • Advised borrower on workout of $18 million credit facilities
  • Counseled industrial cleaning equipment manufacturer on secured party sale to investor
  • Counseled non-profit corporation in merger with supporting organization
  • Drafted leases of multiple bank branches in Connecticut and Massachusetts



  • Society for Governance Professionals
  • Business Law Section of the Connecticut Bar Association, Executive Committee
    • Chair, Nonstock Corporations Committee
    • Committee for drafting the Connecticut Uniform Limited Liability Company Act
    • Committee for drafting the Connecticut Entity Transactions Act
  • New Haven County Bar Association
  • American Bar Association, Business Law Section
    • ABA Model Nonprofit Corporation Act Drafting Committee