Matthew L. Elkin


Matthew is a seasoned litigator with first-chair trial and arbitration experience. He focuses his practice on complex commercial litigation, including securities, financial services, accountants’ liability, health care, real estate, and contracts and business torts. Matt handles both individual and class action litigation.

Matt also defends clients in white collar government and enforcement investigations by the U.S. Securities and Exchange Commission (SEC), U.S. Department of Justice (DOJ), and Financial Industry Regulatory Authority (FINRA). His clients include public companies, officers and directors, investment banks, broker-dealers, investment advisers, and securities industry professionals.

Matt previously practiced at an AmLaw 200 firm representing accounting firms and professionals in all aspects of their practice. He advised clients on malpractice litigation, government investigations, AICPA and state ethics proceedings, and risk management. Before practicing law, he provided accounting litigation support and regulatory/compliance services as a senior associate at a Big Four accounting firm.

Matt is a cum laude graduate of the Benjamin N. Cardozo School of Law, where he was elected to the Order of the Coif and awarded the Jacob Burns Medal.



Cozen O'Connor Attorneys Secure Early Release for Pro Bono Client

March 29, 2023

Matthew Elkin and Emily Shorr have secured the release of their pro bono client under New York’s landmark Domestic Violence Survivors Justice Act (DVSJA).

How Cozen O'Connor Scored A Win For Investors In Ponzi Case

October 07, 2021

Matthew Elkin and Martin Bloor were quoted in a Law360 article that discusses Cozen O'Connor's victory for investors in a Ponzi case.

Cozen O'Connor Attorneys Win Securities Fraud Case in Del. Federal Court's First In-Person Trial

October 04, 2021

Martin Bloor and Matthew Elkin were quoted in an article published by the Delaware Court Insider, which discusses a securities fraud case victory.

Super Lawyers Recognizes 21 Cozen O’Connor Attorneys in New York

September 29, 2020

Super Lawyers has named 21 Cozen O’Connor attorneys to its 2020 New York Super Lawyers and Rising Stars list.

Cozen O'Connor Promotes 27 to Membership

May 01, 2019

Cozen O'Connor is pleased to recognize 27 attorneys with the promotion to member: Dylan Alper, Philip J. Berens, Alison Weintraub Berson, Evan Berquist, Alexandra Campau, Alissa K. Christopher, Matthew D. Clyde, Rachel Collins Clarke, Michael A. Corgan, Matthew L. Elkin, Nicole M. Ellis, Alex H. Hayden, David S. Huard, Haryle Kaldis, David Kirchblum, Matthew Evan Lewitz, Jesse Ryan Loffler, Samantha L. Mazo, Lindsey A. Miller, Jeffrey M. Monhait, Jonathan Nase, Jacqueline Promislo, Shelby K. Riney, Kelly Shinn, Terri A. Sutton, Daniel P. Thiel, and Laura Zulick.


Asserting 'Presence-Of-Counsel' Defense In Securities Trials [Law360]

December 01, 2023

Joseph Dever and Matthew Elkin contributed an article to Law360 discussing the presence-of-counsel defense, which was raised and limited in scope in the criminal trial of FTX founder Sam Bankman-Fried.

Navigating Consumer Refund Demands on Account of the COVID-19 Pandemic [Alert]

May 08, 2020

Adam Schlatner and Matthew Elkin discuss the various state statutes and other issues facing sports teams, third-party ticket sellers, and other businesses that sell season passes and advance tickets.

A Rare Statute-Of-Limitations Victory Against The SEC [Law360]

July 30, 2018

Joseph Dever, a member in the firm's Commercial Litigation Department, and Matthew Elkin, an associate in the firm's Commercial Litigation Department, co-authored, "A Rare Statute-Of-Limitations Victory Against The SEC' for Law360.

NJ Case Bolsters The Limitations Defense Against SEC

January 02, 2018

Joseph Dever and Matthew Elkin, of Cozen O'Connor's Commercial Litigation Practice, co-authored, " NJ Case Bolsters The Limitations Defense Against SEC," for Law360.

The Business Side of Justice Scalia [Corporate Counsel]

May 13, 2016

Michael de Leeuw and Matthew Elkin, both of Cozen O'Connor's Commercial Litigation department, discuss the business side of Justice Scalia in Corporate Counsel.


  • Benjamin N. Cardozo School of Law, Yeshiva University, J.D., cum laude, 2010
  • University of Michigan, B.A., 2007

Awards & Honors

New York Super Lawyers "Rising Star" 2020. This award is conferred by Super Lawyers. A description of the selection methodology can be found here. No aspect of this advertisement has been approved by the Supreme Court of New Jersey.

  • New York
  • New Jersey
  • U.S. District Court -- Southern District of New York
  • U.S. District Court -- Eastern District of New York
  • U.S. Court of Appeals for the Second Circuit
  • U.S. Court of Appeals for the Third Circuit
  • U.S. District Court -- New Jersey