Eric H. Horn

New Jersey / New York
F: 973-533-0127

Eric H. Horn is a partner at A.Y. Strauss with a wealth of experience navigating complex corporate restructuring issues, distressed M&A transactions and other general business transactions. Acting as both a business adviser and attorney, Eric proactively engages with clients to achieve solutions that further their business objectives. He represents debtors in various sectors including balance sheet restructuring, sale cases and out of court workouts. He provides transactional guidance to clients who invest in or trade distressed assets and debts in domestic and foreign jurisdictions. Also, he regularly appears in Bankruptcy Court, Federal District Court, and state court representing the interests of his clients.

Eric was recognized in the 2023 edition of The Best Lawyers in America® and the 2024 New Jersey Super Lawyers® list. He also frequently lectures on bankruptcy topics and was a member of the deal team awarded the M&A Advisor Deal of the Year for the sale of Annie Sez and Mandee.

Eric began his legal career at Sidley Austin LLP and thereafter at Lowenstein Sandler LLP. Eric was also a senior trader at a hedge fund focused on acquisition of distressed debt. Prior to joining A.Y. Strauss, Eric served as a partner at Vogel, Bach and Horn.

Representative Matters

  • Appointed Plan Administrator in the Chapter 11 case of 444 East 13 LLC
  • Represented a large foreign corporation in a Federal litigation involving a $100 million bankruptcy trade impairment
  • Represented a purchaser in the acquisition of several multi-million-dollar commercial properties
  • Represented various single asset real estate chapter 11 debtors
  • Represented the CEO of an international fashion label in connection with his separation from the company
  • Represented a commodity importer in a multi-million-dollar litigation with lender
  • Represented lender in collection litigation on defaulted business loan portfolio in various federal and state courts
  • Represented a chapter 11 retail debtor with over 100 locations in the sale of substantially all of its assets
  • Represented a purchaser in the acquisition of membership units of a distressed import / export wine & spirit business
  • Represented a fund in the acquisition of claim held by former CEO of Lehman Brothers
  • Represented a bidder for distressed assets in the paper industry


  • Featured in “‘It’s the small brands with little leverage that tend to suffer the most’: Vendors react to Rite Aid’s bankruptcy“, Modern Retail, October 2023.
  • Understanding the Chapter 15 Recognition Process, ABA International Dispute Resolution, Winter 2016.
  • The 20-Day Goods Priority Claim Under Bankruptcy Code Section 503(b)(9), Credit Research Foundation, October 2009.
  • Demystifying Chapter 15 of the Bankruptcy Code, Business Credit, June 2009.
  • Buyers Take Notice: Section 363 Sales May Not Be as Final as You Think, New Jersey Law Journal, January 12, 2009.
  • Where to Litigate: Litigation Forum Choices in a Bankruptcy Proceeding, New Jersey State Bar Association Seventh Annual Bankruptcy Bench-Bar Conference, April 1, 2005.