Michael Gallo

Of Counsel


Michael Gallo is a seasoned bank legal counsel and finance executive with more than 35 years of experience in training, educating, collaborating with, and advising executive leadership in a cross-functional environment to achieve business objectives and desired outcomes. Specific areas of substantive experience include business law, banking, commercial equipment finance and leasing, Uniform Commercial Code Articles 2, 2A, and 9, commercial litigation, public and municipal finance, federal and GSA contracting, operations management, credit underwriting, collection law, internal and government investigations, regulatory compliance, commercial real estate brokerage, property management, and arbitrator of real estate valuation and taxes.


Juris Doctorate, Mississippi College School of Law, 1992

M.S., Real Estate Finance, Louisiana State University, 1991

B.S., Finance, Louisiana State University, 1986

Courts Admitted

  • Texas
  • Louisiana
  • Georgia

Professional Associations

  • State Bar of Texas
  • State Bar of Georgia
  • Louisiana State Bar Association
  • Dallas Bar Association
  • Adjunct Professor, University of North Texas
  • The Fellows of the American Bar Foundation
  • Equipment Leasing and Finance Association (ELFA)
  • Association for Government Leasing and Finance (AGLF)
  • Board of Directors, Cross Timbers (Lewisville), YMCA of Metropolitan Dallas
  • Louisiana Diabetes Foundation, Past General Counsel
  • Christian Community Action (CCA) Food Distribution Center, Food Pantry

Awards & Recognition

  • GE Corporation’s Legal Growth Award for Inclusive Leadership, 2009
  • YMCA of Metropolitan Dallas’ Sam Winstead Volunteer of the Year, 2014

Speeches and Presentations

  • Survey of Terms and Conditions of Uniform Commercial Code Article 2A Finance Lease, ELFA, Legal Forum, 2023.
  • Municipal Leasing: Non-Appropriation and Risk Mitigation, Equipment Leasing & Finance, 2022.
  • Who Wants to Be a Leasing Lawyer? ELFA, Legal Forum, 2022.
  • Commercial Equipment Finance and Leasing: An Overview, University of North Texas, Financial Management Association, C. Steven Cole Chapter, 2022.
  • Embedded Terms: Is it the End of the World as we know it? Can absolute and unconditional finance obligations exist in such a world or at least under the UCC? ELFA, Legal Forum, 2020.
  • Thinking Outside the Box: An Equipment Manufacturer CAN Enter into a Finance Lease and Create a “Hell or High Water” Lease Obligation, Equipment Leasing & Finance, 2015.
  • To Preserve, or Not to Preserve, that is the Question! Technological advancements and the obligation to preserve electronic documents, including electronic mail, transactional documents, and other financial records. ELFA, Legal Forum, 2015.
  • The Red Badges of Fraud, Strategies of Non-Dischargeability, and What to Do When the DA/US Attorney
  • Comes Knocking, ELFA, Legal Forum, 2015.
  • Government Claims: The Good, the Bad, and the Ugly, ELFA, Legal Forum, 2014.
  • Lawyer’s Panel: Discussion of legal developments which impact municipal leasing and public finance markets, AGLF, 2014.
  • Municipal financial advisors and their role in determining the financing structure capital equipment acquisitions, creating RFP / Bid specifications, award criteria and distribution list for proposers, 2014.
  • Leasing to the Federal Government: A survey of invoicing and collection, litigating claims under the Contract Disputes Act, and the potential pitfalls of doing business with the Federal Government, including enforcement of significant penalties under the False Claims Act. ELFA, Legal Forum, 2014.
  • Is it A Tax Lease, An Accounting Lease, or a UCC/True Lease and Does it Matter?, ELFA, Legal Forum, 2013.
  • State and Local Leasing and Bankruptcy Concerns, Just Like Commercial, Right? ELFA, Legal Forum, 2013.
  • Vendor Finance through Value Added Resellers “The Channel,” 2012.
  • Introduction to Industrial Development Bonds: A Tax-Exempt Finance Structure for Manufacturers and Other Qualified Entities, AGLF, 2010.
  • Considerations for Litigation Avoidance when Drafting Lease and Finance Documents, Principles of Leasing & Finance Workshop, 2009.
  • Intent to Renew: Government Appropriations and its Relation to Purchase Order Processing, GE Government Conference, 2009.
  • State to State Nuances: Technical and Legal Requirements for transactions to comply with local regulations and state statutes and other aspects of documentation municipal finance transactions, AGLF, 2008.
  • Lawyer’s Panel: Discussion of legal developments which impact municipal leasing and public finance markets, AGLF, 2008.
  • Basics of the UCC Article 2A, Article 9, and the Bankruptcy Code and Application in Equipment Finance and Leasing, Hispanic National Bar Association, Annual Conference, Puerto Rico, 2007.
  • Claims and Disputes Resolution in Government Contracting, ELFA Legal Forum, 2007.
  • Principals in Federal Leasing and Procurement Procedures, ELFA Annual Conference, 2007.
  • Understanding Government Procurement of Goods and Services, GE Vendor Financial Services Legal Conference, 2005.
  • Legal Developments in Equipment Leasing, Municipal Leasing, and Public Finance Markets, Municipal Leasing Forum, 2005.
  • Federal Income Tax Considerations: Compliance with federal tax code regulations for Public Finance Transactions, Municipal Leasing Forum, 2005.
  • Creation of Financing Transactions within the Context of a Master Procurement Document, Municipal Leasing Forum, 2005.
  • Public Finance 101: A survey of tax-exempt and Taxable municipal lease purchase agreement, qualified 501(c)(3) bonds, and industrial development bonds, Municipal Leasing Forum, 2004.
  • Industrial Development Bond Financing an Alternative Tax-exempt Transactions Available in the Public Finance Sector: A review of Internal Revenue Code Rules, Municipal Leasing Forum, 2004.
  • Legal Roundtable: Current trends and developments impacting the municipal lease and public finance markets, Municipal Leasing Forum, 2004.
  • Underwriting Criteria for Equipment Transactions and facility Financing for Ambulatory Surgery Centers, Imaging Centers, and Multi-Specialty Practice Groups, Municipal Leasing Forum, 2004.
  • Hidden Treasures – Alternative Municipal Entities Which Qualify for Tax-Exempt Finance, Municipal Leasing Forum, 2003.
  • Healthcare Equipment Leasing Market Dynamics and Outlook, Municipal Leasing Forum, 2003.
  • Finance Officer’s Perspective and Discussion of the Pros and Cons using Municipal Leasing and other Public Finance Transactions, Municipal Leasing Forum, 2003.
  • Are Hospitals a Risky Bet? Credit Underwriting Criteria for Tax-exempt vs Tax Bond Transactions, AGLF, 2002.
  • Manufacturing Facilities and Enterprise Zone Bonds, Bond Attorney’s Workshop, 2001.