Sanford Rosen is the principal shareholder of Rosen & Associates. He has specialized exclusively in the area of bankruptcy law and has developed an expertise in the context of proceedings under various chapters of the Bankruptcy Code. He has considerable experience in the field of creditors' rights generally and in business reorganization in particular, having participated in numerous reorganization proceedings on behalf unsecured bank, trade, bondholder and other institutional creditors, investors, creditors' committees, indenture trustees, debtors, trustees, purchasers of stock, assets or claims of distressed companies, landlords, tenants, officers and directors, and other parties in interest in restructurings and chapter 11 and insolvency cases throughout the country. They involved Adelphia Communications Corp., Ames Department Stores, Inc., Bayou Group, LLC, Communications Network Corporation, a/k/a Conetco, Coudert Brothers LLP, Dana Corporation, Delphi Corporation, Delta Airlines, Inc., Enron Corp., Foxmoor Specialty Stores Corp., Gaston & Snow, Grumman Olson Industries, Inc., Kmart Corporation, Myerson & Kuhn, NRG Energy, Inc., Solutia Inc., The Grand Union Company, The Wiz, Inc., United Merchants and Manufacturers, Inc., V&F Business Corporation f/k/a Varet & Fink P.C., Varet Marcus & Fink P.C. and Milgrim Thomajan & Lee P.C., and Walker Telecommunications Corporation.

Mr. Rosen has either moderated or lectured at several programs on bankruptcy-related issues, involving programs sponsored by The American Bankruptcy Institute and The Commercial Law League.