Position: Partner

Practice Areas:
  • Business & Finance
  • Commercial Transactions
  • Corporate Law


Cross Creek Pointe
1065 Highway 315, Suite 200
Wilkes-Barre, PA 18702

PH: 570-826-5667
FX: 570-826-5640
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Assistant’s Name:
Nancy Cominsky
Email Assistant

A partner in the Business & Finance Department of Rosenn, Jenkins & Greenwald, L.L.P., Lee Piatt has more than 40 years’ experience helping businesses and business owners meet their goals.

Mr. Piatt’s varied practice areas include business formation, mergers and acquisitions, secured lending, corporate governance, real estate, business divorce, succession planning, and estate administration. Awarded the Pennsylvania Bar Association’s W. Edward Sell Business Lawyer Award in 2019, Mr. Piatt is a continuing legal education speaker in business law matters, and has been active with the PBA’s Business Law Section and its Title 15 Committee for more than twenty years. Mr. Piatt also represents, and often serves on boards of, a wide variety of non-profit organizations.

On a regular basis, he assists entrepreneurs in starting and organizing business organizations, including helping them choose the proper legal entity, drafting functional internal bylaws and rules, and preparing appropriate owner agreements to assure smooth management and ultimately provide means for dissolution or transfer of ownership. His clients also include  areas and civic nonprofit organizations which he helps create and amend bylaws, avoid conflicts of interest and other legal liabilities, obtain charitable status for Federal Income Tax purposes, and generally protect members, directors, and officers against personal liability. In addition, he regularly assists family businesses with their succession planning and individual and corporate borrowers in lending transactions, including the issuance of opinions as principal borrower’s counsel and as Pennsylvania counsel for transactions in other states.

Mr. Piatt is a Past Chair of the Business Law Section of the Pennsylvania Bar Association, and was a founding Co-Chair of the Pennsylvania Bar Association’s former Shale Energy Law Committee.  With the Business Law Section, he has been active in task forces charged with writing Pennsylvania Corporate Laws, providing standards for issuance of legal opinions, and proposing change to Pennsylvania Business Sales Tax Law. A Phi Beta Kappa graduate with highest honors of William and Mary, Mr. Piatt received his law degree from the University of Pennsylvania.

Representative Matters

  • Represents a growing international tools and supply distributor ($175 Million in annual sales revenue), handling initial incorporation and acquisition of business, formation and structuring of domestic and foreign affiliates, private placements with two venture capital firms, numerous capital financings, preparation of stock option plans, and drafting of contracts consistent with client’s business model;
  • Represents business owners in connection with succession planning and/or sale of the business;
  • Assists professionals in organization, ownership issues and sale of practice;
  • Represents owners of business in ownership disputes;
  • Helped owner of manufacturer of frames for investment grade art, plan and provide for succession of ownership, transferring shares to family members and family trusts as well as one non-family executive;
  • Represents captive financing company of automobile manufacturer in establishing, enforcing, and when necessary, terminating, dealer floor plan lending relationships throughout the U.S., including advice regarding secured lending under the Uniform Commercial Code and state licensing of commercial lending;
  • Structure and reorganize affiliated non-profit entities so as to protect entities from liability and preserve charitable/nonprofit status;
  • Represented a regional leader in exterior building repair and reconstruction, through original organization of entity, creation and dissolution of various partner relationships, and ultimately, planning for succession of business;
  • Routinely performs commercial contract review for leading manufacturer of paperback books and affiliated entities;
  • Created intellectual property policies for local universities and advise educational institutions regarding protection of trade secrets, discoveries, and inventions, as well as structuring research joint ventures;
  • Help individuals in difficult and contentious business partnerships, sometimes resulting in business divorce, through transfer of interests or dissolution of business ventures, while preserving and protecting owner assets, and protecting against ongoing liabilities;
  • Representation of major regional insurance agency in creation, acquisition, and expansion of various joint ventures;
  • Help restructure nonprofit hunting club and transfer oil and gas rights to a limited liability company in order to protect members from liability and minimize tax impact of Marcellus Shale gas lease;
  • Represents Christian schools, churches, and camps concerning various matters, including leasing real estate tax exemption, zoning issues, and general corporate matters.


College of William and Mary (B.A. Phi Beta Kappa, with highest honors, 1977)
University of Pennsylvania Law School (J.D., 1980)

Bar Admissions

  • Pennsylvania
  • New Jersey
  • New York


  • “Back to the Drawing Board: Recent Law Changes and M&A Developments Warrant Reconsideration of Governance Documents by Closely-held Businesses” (co-presenter), 2023 PBI Business Law Institute.
  • “Too Close for Comfort: Equity Offer and Governance Agreement Considerations for Closely Held Businesses in Transition” (co-presenter), 2022 PBI Business Law Institute.
  • In July 2022, Lee S. Piatt presented a seminar titled “Representing Small Businesses” to an audience of practicing CPA’s and attorneys at the Woodlands Inn and Resort. The program was sponsored for professional credit purposes by Wilkes University and the Luzerne County Law and Library Association.
  • Owner Agreements Post-Pandemic: After the “Great Resignation,” Are We Short on Glue? as published in Summer / Fall 2022 Newsletter for the Business Law Section of the Pennsylvania Bar Association.
  • Lee S. Piatt, a Partner in the Firm’s Business and Finance Department, recently moderated and presented at “Working Through the Layers of Shale”, a Pennsylvania Bar Institute Seminar. Lee is the Co-Chair of the Pennsylvania Bar Association’s Shale Energy Law Committee.
  • Rushton and Piatt Participate in Acquisitions Panel Discussion
  • “PA LLC Documents”, Pennsylvania Bar Institute Continuing Legal Education Program
  • “Third Party Legal Opinions in Pennsylvania”, Pennsylvania Bar Institute, Continuing Legal Education Program
  • “Family Limited Partnership (and Family LLC’s)”, Wilkes University Continuing Education Seminar for Accountants
  • In June, 2013,  Lee S. Piatt, Partner in the Business & Finance Department of Rosenn Jenkins & Greenwald, LLP, presented a seminar entitled, “Choice of Business Entity” as a continuing education program for both accountants and attorneys.  The program was sponsored by Wilkes University and the Wilkes-Barre Law & Library Association.


  • November 2019, Mr. Piatt was awarded the Pennsylvania Bar Association’s W. Edward Sell Pennsylvania Business Lawyer award for outstanding contribution to Pennsylvania business law.

  • AV® Peer Review Rating by Martindale-Hubbell. He has joined a select group of lawyers recognized for their legal ability and professional ethical standards.

Professional Community Activities

  • Pennsylvania Bar Association — Committee Focused on Closely-Held Businesses (2018)
  • Pennsylvania Bar Association — Vice Chair of Business Law Section (2009–2010); Co-Chair, Bulk Sales Law Task Force, Business Law, Real Property and Tax Sections; Member of Title 15 Task Force and Legal Opinions Committee of the Business Law Section; Member of Title 15 Committee Revising Pennsylvania Association New Statues; Task Force on Standard LLC Forms
  • Pennsylvania Bar Association — Was founding Co-Chair of the Pennsylvania Bar Association’s former Shale Energy Law Committee
  • Luzerne County Bar Association (Wilkes-Barre Law & Library Association)
  • Volunteers of America of Pennsylvania — Past Chair
  • King’s College Family Business Forum — Advisory Board
  • Wilkes University Accountants Continuing Education Planning Committee
  • Luzerne County Community College, Wilkes-Barre Learning Center — Advisory Board
  • Fellowship Church — Elder Board
  • Wyoming County Community Health Foundation —Board of Directors and Chair of Nominating Committee

Personal Interests

  • Family
  • Running


“A very accomplished lawyer who has handled matters and clients I have referred to him. The clients have been completely satisfied,” -5-Star Peer Review of Lee S. Piatt on Lawyers.com

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