Matthew L. Elkin


New York

(212) 453-3786

(917) 521-5869

Matthew focuses his practice on complex commercial litigation, including securities, accountants’ liability, financial services, real estate, and contracts and business torts. He handles both individual and class actions. He also represents public companies, broker-dealers, directors and officers, and other securities industry professionals in SEC, DOJ, and FINRA enforcement investigations.

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.

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. Before practicing law, he provided accounting litigation support and regulatory/compliance services as a senior associate at a Big Four accounting firm.



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.


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

  • New York
  • New Jersey
  • U.S. District Court -- Southern District of New York
  • U.S. District Court -- Eastern District of New York