Estelle F. Comay

Estelle F. Comay

Estelle Comay’s corporate practice encompasses a broad range of corporate transactions, including incorporation and organization of new companies; commercial bank and private-lender financing; negotiating franchiser and franchisee agreements; and advising public and private corporate clients on internal operations (such as shareholder agreements, executive employment contracts, stock-option agreements, deferred-compensation arrangements, and severance agreements). She has extensive knowledge in the area of choice-of-entity issues, including subchapter S corporations and limited liability companies.

In the area of commercial real estate, Estelle has represented both developers and tenants in negotiating commercial leases for offices, shopping centers, industrial parks, and warehouses, including regional, national, and international retail chains. She has headed multi-million-dollar sale/leasebacks for manufacturing and warehouse facilities and has worked extensively in the areas of land acquisitions for subdivision and construction financing.

Estelle has participated in public and private offerings of both debt and equity securities, tender offers, mergers, and private placements.
She also represents a number of nonprofit corporations and trade organizations from formation to qualification for tax-exempt status federally and locally, and advising trustees and boards of directors on property acquisitions, governance and regulatory matters, and donor issues. She actively serves on the boards of small and major local and national nonprofits and foundations, including religions, arts, and community-development organizations.

Estelle has lectured regularly to Bar Association groups, served as Chair of the Real Property Section of the Allegheny County Bar Association, and has chaired the Judicial Campaign Advertising Subcommittee of the Pennsylvania Bar Association.

  • Corporate Transactions
  • Mergers and Acquisitions
  • Commercial Real Estate
  • Securities Law
  • Pennsylvania
  • U.S. District Court, Western District of Pennsylvania
  • United States Tax Court
  • U.S. Court of Appeals, Third Circuit
  • University of Pittsburgh, School of Law, J.D., 1975
  • University of Pittsburgh Graduate School of Public and International Affairs, Economics, 1962-63
  • Vassar College, B.A. in English and Economics, 1960
  • The Honorable Herbert Sorg, Chief Judge, U.S. District Court, Western District of Pennsylvania
  • Editorial Board, Law Review, 1974-1975
  • Moot Court Oral Argument Award
  • Senior Thesis
  • Awarded Ford Foundation Fellowship, 1962-63