Dear Clients, Colleagues, and Friends:

We are pleased to announce a significant milestone for our firm and our clients: Levin-Epstein & Associates, P.C. has been appointed Class Counsel in a high-stakes federal litigation pending in the Southern District of New York.

In a detailed opinion issued on March 13, 2026, the Court granted Plaintiffs’ motion for class certification under Rule 23(b)(3) and formally appointed our firm, alongside co-counsel, to represent a class pursuing claims exceeding $50 million. After extensive motion practice—including defeating dispositive motions—the case now proceeds as a certified class action focused on breach of contract claims. This result underscores our firm’s focus on litigating complex, high-value commercial disputes and delivering meaningful recoveries for our clients.

In addition to our recent appointment as class counsel in a $50+ million action, the firm is currently representing a class of plaintiffs in a significant action under the Fair Labor Standards Act, further reflecting our growing presence in high-impact, class-based litigation.

We have also recently resolved several high-value breach of contract matters on a contingency basis, delivering meaningful recoveries for our clients without requiring upfront legal fees. This results-driven, risk-sharing approach distinguishes our firm from more traditional models and aligns our interests directly with those of our clients.

Together, these matters underscore our continued focus on strategic, outcome-oriented litigation—whether through class actions, complex commercial disputes, or creative contingency structures designed to maximize recovery.

In parallel with our legal practice, we are actively developing a technology platform—JudgmentTrade.com (currently in beta)—designed to create a marketplace for the buying and selling of court judgments.

Across the United States, there are billions of dollars in unsatisfied judgments that remain uncollected due to inefficiencies in enforcement and a lack of liquidity options for judgment holders. JudgmentTrade is intended to address this gap by introducing greater transparency, accessibility, and market-driven pricing to the judgment enforcement space.

This initiative builds directly on our firm’s core focus: identifying, valuing, and monetizing legal claims and judgments. By combining legal expertise with technology, we aim to create new pathways for recovery and unlock value that would otherwise remain dormant.

Our practice continues to expand its contingency-based representation of high-value breach of contract claims. If you or your organization are evaluating a significant claim and are interested in a results-driven, risk-sharing approach, we would welcome the opportunity to connect and explore a potential partnership.

For more information about JudgmentTrade or to discuss potential matters, please feel free to reach out.

We want to thank you for contributing to our continued success. You know us, you know our experience, and you know the quality of our work. We would be most grateful to be retained in these areas, among others:

• litigation before trial or appellate courts or administrative bodies, especially matters involving real estate, partnership disputes, and creditors' rights;
• litigation avoidance - the crucial effort to negotiate agreements to resolve disputes before they cross the threshold of the courthouse;
• domestic and international arbitration and mediations;
• bankruptcy litigation and creditors' rights work, including avoidance actions, preference actions, discharge and dischargeability actions;
• employment litigation in all aspects of employment law, including issues involving restrictive covenants and trade secrets, wage-and-hour issues, Fair Labor Standards Act issues, and breach of contract issues;
• business divorce litigation, including contested stock valuations, derivative actions and other disputes between owners of closely held business corporations;
• counseling and strategic planning that defy easy categorization, requiring a deep understanding of the pertinent legal issues and also of the business (and sometimes personal) considerations that must be taken into account to reach a favorable outcome; and
• representing investors, restauranteurs, restaurant management companies, and chefs in New York City's hospitality sector. 

Sincerely yours,    

Josh Epstein and Jason Mizrahi