Kate Vera, P.C.

Bain Capital-backed Diversey (NASDAQ: DSEY), a provider of hygiene, infection prevention and cleaning solutions, in its pending $4.6 billion sale to Solenis.

PurposeBuilt Brands in its sale of a 48% stake to a group led by Rock Mountain Capital and The Olayan Group.

Carlyle Global Credit in its $3 billion acquisition of iStar Inc.’s net lease business.

Nordic Aviation Capital in the largest Chapter 11 filing of 2021.

Spark Orthodontics in its acquisition of Children’s Dental Management.

Welsh, Carson, Anderson & Stowe in its investment in LINQ.

Katerra Inc. and its subsidiaries in their Chapter 11 cases in the United States Bankruptcy Court for the Southern District of Texas.

Chantecaille on its acquisition by Beiersdorf.

L&F Acquisition Corp. on $1.4 billion business combination with ZeroFox and IDX.

Mondee Inc. on its business combination with ITHAX Acquisition Corp., the combined company is valued $1 billion.

Special Committee of the Board of Directors of Verso Corporation on its sale to BillerudKorsnäs for $825 million.

Intelsat on its confirmation of a plan of reorganization.

Engineered Controls on its $631 million acquisition by Dover.

Summit Partners in its $120 million growth investment in Mavrck.

ABRY and portfolio company Portfolio Group on investments in Cardiff Insurance Group.

Cinven in its investment in BioAgilytix.

Cinven in its significant investment in Nitel.

TPG Capital in its significant strategic investment in Troon.

Arxada, Bain Capital and Cinven in its combination with Troy Corporation.

BayPine in its acquisition of Pinnacle Dermatology.

Cint Group AB in its $1.07 billion acquisition of Lucid.

Summit Partners on its sale of Harvey Performance Company to Berkshire Partners.

ABRY Partners in its acquisition of Best Lawyers

Parthenon in its majority investment in Kroll Bond Rating Agency 

Blue Owl Capital Inc. in its acquisition of Oak Street Real Estate Capital, LLC.

GI Partners and Genstar Capital in the recapitalization of Daxko.

Summit Partners in its $625 million growth investment in Invicti Security.

Summit Partners in its sale of Teaching Strategies to KKR.

Vector Solutions in its acquisition of Envisage Technologies.

Vector Solutions in its $100 million acquisition of EVERFI’s higher education and Campus Prevention Network business.

Penn Foster on its combination with Carrus.

Thoma Bravo in its sale of a majority stake in Nintex to TPG Capital. 

Barings in its recapitalization of Milestone Equipment Holdings. 

Summit Partners and a.k.a. Brands Holding Corp. on Fashion IPO. 

Thoughtworks Holding, Inc. on its $840 million initial public offering.

Array Canada and its affiliates in a comprehensive out-of-court restructuring.

L Catterton and its portfolio company Airxcel in the $750 million sale of Airxcel’s RV Group to THOR Industries.

GLP Capital Partners in its $2.3 billion formation of GLP Capital Partners IV.

Apax Funds in its acquisition of SavATree.

Nordic Capital-led consortium in its $7.3 billion acquisition of Inovalon.

ABB in its $2.9 billion divestiture of its mechanical power transmission business to RBC Bearings.

TPG Capital and Transplace in the $2.25 billion sale of Transplace to Uber Freight.

Abry Partners in its acquisition of Socius Insurance Services.

Bain Capital in its strategic investment in Carson Group. 

Genstar Capital Partners in its acquisition of 2020 Technologies.

Azentio Software in its acquisition of Beyontec.

Celanese Corp. in its $1.15 billion acquisition of Exxon Mobil Corp.’s Santoprene™ TPV elastomers business.

Fort Dearborn, a portfolio company of Advent International, in its sale to funds managed by Clayton, Dubilier & Rice and merger with Multi-Color Corporation.

InnovaCare Health, a portfolio company of Summit Partners, in its sale of MMM Holdings and its Medicare Advantage plan MMM Healthcare to Anthem.

TPG in its growth investment in EIS.

Apax Funds in its acquisition of Infogain.

Coalfire Systems, a portfolio company of funds advised by Apax Partners, in its acquisition of Denim Group. 

Owl Rock Capital Group in its business combination agreement with Dyal Capital Partners and Altimar Acquisition Corporation, a special purpose acquisition company, to form Blue Owl Capital Inc., an alternative asset management firm.

AbbVie in its acquisition of Soliton.

Genstar Capital Partners in its acquisition of majority stake in Vector Solutions.

Wynn Resorts in the proposed $3.2 billion combination of Wynn Interactive Ltd. with Austerlitz Acquisition Corporation I.

Redwood Capital Investments in its acquisition of the occupational portion of the Work segment of VF Corporation.

The Carlyle Group in its $435 million acquisition of Unchained Labs.

Extreme Reach in its acquisition of Adstream.

Nordic Capital in its acquisition of United Veterinary Care.

Rock Mountain Capital in its recapitalization of Spark Orthodontics.

Hellman & Friedman in its acquisition of Enverus.

The Carlyle Group in its acquisition of a majority stake in Beautycounter. 

Bain Capital Private Equity portfolio company Diversey Holdings, Ltd. on its initial public offering reflecting a valuation of $6.4 billion.

Audax in its sale of AI Fire to private equity firm Snow Phipps.

MSD Partners on its investment in Woolpert.

Hellman & Friedman in its $1 billion carve-out acquisition of Cordis from Cardinal Health.

Appfire and TA Associates in TA Associates’ $100 million investment in Appfire.

BayPine-led investor group on its acquisition of Mavis Tire Express Services.

Innovage Holding Corp. in its $400 million healthcare initial public offering.

TPG Growth in its acquisition of People 2.0. 

AssuredPartners in its acquisition of Murray Insurance Associates. 

Hellman & Friedman and MultiPlan, Inc. in the acquisition of Discovery Health Partners.

Sycamore Partners in its acquisition of Azamara Club Cruises.

Sycamore Partners in its acquisition of the Pacific Princess, the vessel featured in the TV show “The Love Boat," from Carnival Corporation.

Two Sigma Impact and BayPine in the acquisition of Penn Foster.

ThoughtWorks in its $720 million investment by GIC, Siemens AG, Fidelity Management and Research LLC, and Mubadala Investment Company. 

Incline Equity Partners in its acquisition of BBG, Inc. 

Incline Equity Partners in its acquisition of Jon-Don, LLC. 

Nordic Capital and Astorg in their acquisition of Cytel. 

Apax Partners on the sale of a majority stake in Boats Group, to a company backed by the Permira funds.

Ideal Image, an L Catterton portfolio company, on a refinancing and related corporate reorganization and leveraged recap transactions.

Owl Rock Capital Group in a definitive business combination agreement with Dyal Capital Partners to form Blue Owl Capital Inc.

Parthenon in the sale of its portfolio company Allworth Financial Group to Lightyear Capital LLC and Ontario Teachers’ Pension Plan Board.

Katerra Inc. and certain of its subsidiaries in a comprehensive out-of-court recapitalization.

Cinven and its portfolio company Bioclinica in Bioclinica's merger with ERT.

Silversmith Capital Partners in its $60 million minority investment in Microblink.

Syndigo and The Jordan Company in the recapitalization of Syndigo by Summit Partners.

J.C. Penney Company, Inc. and its affiliate entities their Chapter 11 reorganization including the sale, to Simon Property Group and Brookfield Property Group, of the company’s operating business with roughly 650 owned and leased go-forward retail locations and 11 owned and leased distribution centers, as well as the formation of an OpCO/PropCo structure with 160 of the retail locations and 6 of the distribution centers being transferred to the Company’s first lien creditors and leased back to the emerged operating company.

L Catterton on its $800 million sale of Cholula to McCormick & Company, Inc.

Nautic Partners and portfolio company CarepathRx in its partnership with University of Pittsburgh Medical Center’s (UPMC) Chartwell Specialty Pharmacy and Home Infusion Subsidiary.

Audax Group in its investment in Jitterbit.

The Carlyle Group in its acquisition of Every Man Jack.

Summit Partners in it significant investment in Redzone Production Systems.

MultiPlan in its $140 million acquisition of HST.

The Carlyle Group in its acquisition of Manna Pro Products. 

LLamasoft in its $1.5 billion sale to Coupa Software.

Leslie's, Inc. in its initial public offering of common stock.

Genius Sports Group Limited in its $1.5 billion business combination with dMY Technology Group, Inc. II.

Lexitas in its acquisition of Registered Agent Solutions Inc.

Madison Dearborn Partners in its investment in Carnegie Learning.

Bain Capital Credit in the formation of a strategic partnership with Open Road Capital and InterPrivate.

CapVest Partners in its acquisition of Datasite Global Corporation. 

Barentz International, a portfolio company of Cinven, in its acquisition of Maroon Group,

Solum Partners in its spinout from Harvard Management Company. 

Bristol-Myers Squibb in its $13.1 billion acquisition of MyoKardia.

L Catterton in its $200 million investment in ICON Health & Fitness.

Windjammer Capital in its sale of Advanced Instruments to Patricia Industries, Inc., a part of Investor AB.

Murray Energy Holdings Co. and certain of its subsidiaries in their Chapter 11 cases in the U.S. Bankruptcy Court for the Southern District of Ohio. Murray is the largest privately-owned coal company in the United States, headquartered in St. Clairsville, Ohio, and has operations primarily in Ohio, West Virginia, Kentucky, Alabama, Illinois, Utah, and Colombia, South America. Murray employs nearly 5,500 people, including approximately 2,400 active union members. Murray entered Chapter 11 with approximately $2.7 billion in prepetition funded debt and more than $8 billion in actual or potential pension and employee benefit obligations.

Intelsat on its $400 million acquisition of the commercial aviation business of Gogo for $400 million.

Private equity firm in its simultaneous acquisitions of pharmacy solutions entities.

PGX Holdings, Inc. and its subsidiaries (“PGX”), a leading credit-repair service provider, in an out-of-court restructuring transaction that extended the maturity of PGX’s funded debt by three years, raised new capital, and maintained the equity stake of its sponsor. This amend-and-extend transaction was executed with 100% lender consent and will give PGX runway to navigate uncertainties concerning general macroeconomic trends and ongoing high-stakes litigation.

Silversmith Capital Partners in its strategic investment in Appfire Technologies.

California Pizza Kitchen, Inc. (“CPK”) and its affiliates in their prearranged Chapter 11 restructuring in the United States Bankruptcy Court for the Southern District of Texas. CPK is an iconic restaurant brand that specializes in California-style pizza with locations internationally and throughout the United States. CPK’s plan received near unanimous approval from all voting classes and allowed CPK to emerge from Chapter 11 in November 2020, reducing its debt obligations by over $225 million.

Madison Dearborn Partners in its acquisition of IPL Plastics, Inc.

Ascena Retail Group, Inc. and its affiliates in their prearranged Chapter 11 cases in the U.S. Bankruptcy Court of the Eastern District of Virginia. Ascena is a leading specialty retailer for women and girls with a collective of seven brands, including Ann Taylor, LOFT, Lou & Grey, Lane Bryant, Cacique, Catherines, and Justice, and over 2,800 stores, approximately 37,000 employees, and $1.6 billion in funded debt. Ascena filed for Chapter 11 with a restructuring support agreement that proposes to equitize over $1 billion of prepetition term loans and includes $150 million in committed new money DIP-to-exit financing to fund the Debtors’ business in and upon emergence from Chapter 11.

Pier 1 Imports, Inc. and its subsidiaries in their Chapter 11 cases in the United States Bankruptcy Court for the Eastern District of Virginia. Pier 1 is a publicly-traded omnichannel retailer specializing in home furnishings and décor with 923 stores in the United States and Canada.

Jason Industries, Inc. and its subsidiaries in their Chapter 11 cases in the United States Bankruptcy Court for the Southern District of New York. Jason is a publicly-traded global industrial manufacturing company that provides mission critical components and manufacturing solutions—including brushes, polishing buffs, compounds, and seating products—to customers across a wide range of end markets, industries, and geographies. On June 24, 2020, Jason solicited and filed its prepackaged Chapter 11 cases with the support of over 87% of its first lien lenders under a restructuring support agreement. If approved, the prepackaged plan will deleverage Jason’s balance sheet by approximately $250 million and leave general unsecured claims unimpaired.

Windstream Holdings, Inc., and its debtor subsidiaries in their Chapter 11 restructuring in the U.S. Bankruptcy Court for the Southern District of New York. Windstream is a leading provider of advanced network communications, technology, broadband, entertainment and security solutions to consumers and small businesses in 18 states. In bankruptcy, Windstream commenced litigation to recharacterize a $3.5 billion spin-off and master lease of certain telecommunications network assets. That litigation resulted in an innovative settlement that provided over approximately $1.2 billion in net present value and billions of dollars of improvement to Windstream’s telecommunications infrastructure. Windstream also confirmed a Chapter 11 plan or reorganization that addresses more than $5.6 billion in funded debt obligations, provides for a $750 million equity rights offering, and positions Windstream to achieve its long-term goals.

Silversmith Capital Partners in its strategic investment in Appfire Technologies 

Clearhaven Partners LP in its acquisition of TimeTrade Systems, Inc. 

Hornbeck Offshore Services, Inc. and its affiliates, in its Chapter 11 restructuring in the U.S. Bankruptcy Court for the Southern District of Texas. The Hornbeck Chapter 11 cases were filed with a prepackaged plan of reorganization that contemplates a $75 million in debtor-in-possession (DIP) financing and a fully backstopped $100 million rights offering.

J. C. Penney Company, Inc. and 17 of its affiliates in their pre-arranged Chapter 11 cases. With approximately $4.9 billion in debt, JCPenney entered bankruptcy with a Restructuring Support Agreement that carries broad first lien stakeholder support and is expected to substantially de-lever the company’s balance sheet.

Intelsat S.A. and certain of its affiliates in connection with their Chapter 11 cases in the U.S. Bankruptcy Court for the Eastern District of Virginia. Intelsat had approximately $14.7 billion in funded debt as of its Chapter 11 filing.

Stage Stores, Inc. (NYSE: SSI) and its affiliate Specialty Retailers, Inc. in their Chapter 11 cases before the United States Bankruptcy Court for the Southern District of Texas. Stage operates in 42 states through 437 department stores under the Bealls, Palais Royal, Peebles, Stage and Goody’s brands and 289 off-price stores under the Gordmans brand. Stage had $1.6 billion in revenue in 2019

Dura Automotive Systems, LLC and certain of its subsidiaries (“Dura”), a leading independent designer and manufacturer of automotive systems, including mechatronic systems, exterior systems, and lightweight structural systems, in their Chapter 11 cases. As of its Chapter 11 filing, Dura and its affiliates had operations in thirteen countries with sales from its three main product segments generating approximately $1.1 billion in 2018

TPG Capital in its investment in LifeStance Health

Huntsman Corporation in its $300 million acquisition of CVC Thermoset Specialties

L Catterton’s recent strategic minority equity investment in FYidoctors

L Catterton’s investment in the Series E funding round of ClassPass

Acosta, Inc., a multinational full-service sales, marketing, and retail merchandising agency with 30,000 employees, serving 1,200 blue chip companies across the globe, in its prepackaged restructuring of $3 billion of indebtedness. Acosta’s Chapter 11 plan was confirmed by the United States Bankruptcy Court for the District of Delaware just 15 days after the bankruptcy filing

Partners Group on its significant equity investment in EyeCare Partners, the largest vertically integrated medical vision services provider in the U.S.

Huntsman Corporation in its $350 million acquisition of Icynene-Lapolla

Apax Partners in its acquisition of Coalfire

Apax Partners in its $400 million investment in Verint® Systems Inc.

Apax Funds in their acquisition of Lexitas

An ad hoc group of unsecured noteholders (the “Unsecured Ad Hoc Group”) in the Chapter 11 cases of Bristow Group Inc. and its affiliated debtors (collectively, “Bristow”) in the U.S. Bankruptcy Court for the Southern District of Texas. Bristow is a publicly-traded helicopter services company with funded debt obligations exceeding $1.7 billion. Following the filing of Bristow’s cases, Kirkland assisted the Unsecured Ad Hoc Group in negotiating an amended restructuring support agreement with Bristow and its secured creditors that contemplates a restructuring led by the Unsecured Ad Hoc Group that includes a $400 million rights offering to be consummated through a Chapter 11 plan

One Call Corporation, a leader in ancillary services for the workers’ compensation industry, in a successful out-of-court recapitalization that reduced One Call’s debt through a consensual equitization of nearly $1 billion of junior debt, reduced its annual interest expense by approximately $90 million, and eliminated all near-term maturities. The restructuring was facilitated by a $375 million investment led by existing lenders KKR and GSO Capital Partners

Windjammer Capital and Summit Partners in the $2 billion combination of Parts Town and Heritage Foodservice Group

Nordic Capital and other stakeholders in the partial sale and co-investment in eResearchTechnology, Inc.

Windjammer Capital and Summit Partners in the combination of Parts Town and Heritage Foodservice Group

L Catterton in its acquisition of Cholula

L Catterton in its $100 million investment in Boll & Branch

The Simply Good Foods Company in its $1 billion acquisition of Quest Nutrition, LLC.

Huntsman Corporation in its $2.1 billion sale of its chemical intermediates and surfactants businesses to Indorama Ventures

Company management team of LandCare in its acquisition of LandCare from Aurora Resurgence

Del Frisco's Restaurant Group in its $650 million sale to L Catterton

AbbVie in its $63 billion acquisition of Allergan

GLP in the $18.7 billion sale of its U.S. logistics business to Blackstone, the largest-ever private real estate transaction globally

Capital Vision Services, LP in its sale to West Street Capital Partners VII, a fund managed by the Merchant Banking Division of Goldman Sachs

iHeartMedia, Inc. and certain subsidiaries, one of the world’s leading global multi-platform media, entertainment, and data companies, in their Chapter 11 restructuring. iHeart is the largest radio broadcaster in the United States and specializes in radio, digital, outdoor, mobile, social, live events, on-demand entertainment and information services for local and national communities. The Company had consolidated debts of over $20 billion and the Chapter 11 cases, which are the largest of 2018 based on outstanding debt, restructured over $16 billion of that debt. In connection with its restructuring, iHeart reached an agreement with holders of more than $11 billion of its debt and its financial sponsors, reflecting widespread support across the capital structure, regarding a comprehensive balance sheet restructuring that reduced iHeartMedia’s debt by more than $10 billion

WellCare Health Plans in its $17.3 billion acquisition by Centene Corporation

Aegean Marine Petroleum Network Inc. and certain subsidiaries (“Aegean”), a leading international marine fuel logistics company with approximately $900 million of funded indebtedness, in their Chapter 11 cases filed in the United States Bankruptcy Court for the Southern District of New York. Aegean operates in more than 20 countries worldwide with headquarters in Athens, Greece and a corporate office in New York, New York. In connection with its restructuring, Aegean has reached agreements with certain key stakeholders to deleverage its balance sheet by more than $700 million and continue as a going concern

Bristol-Myers Squibb on the offer from Taisho Pharmaceutical to purchase the UPSA consumer health business for $1.6 billion

GlobalLogic and Apax Funds in the sale of Apax Funds’ ownership stake in GlobalLogic to Partners Group

Wyndham Worldwide in its $1.95 billion acquisition of La Quinta Inns & Suites’ franchise and management businesses

Bain Capital Private Equity in its acquisition of Varsity Brands

GTCR in its £1.0 billion sale of Callcredit Information Group Limited to TransUnion

American Securities in its acquisition of Prince International

L Catterton and Ainsworth Pet Nutrition in the $1.9 billion sale of Ainsworth Pet Nutrition to The J.M. Smucker Company

Wyndham Worldwide in its approximately $1.3 billion sale of its European vacation rental business to Platinum Equity

OmniClaim, a healthcare cost containment and payment integrity solutions provider, in its sale to Equian, a portfolio company of New Mountain Capital

Avaya Inc., and certain of its affiliates in their Chapter 11 cases. Avaya is a leading multinational technology company that specializes in telephony, wireless data communications, customer relationship management software, and networking. Avaya and its debtor-affiliates had more than $6 billion in funded debt obligations as of the commencement of their Chapter 11 cases, with annual revenues in excess of $3 billion

GTCR LLC in its $975 million acquisition, with The Carlyle Group, of Albany Molecular Research, Inc.

TPG Capital in its acquisition of Transplace

Wyndham Worldwide in its separation via spin-off into two separate publicly traded hospitality companies valued at approximately $11 billion, Wyndham Hotels & Resorts, Inc. and Wyndham Destinations, Inc.

Avista Corporation in its $5.3 billion sale to Hydro One Limited

Conyers Park Acquisition Corp. in its acquisition of Atkins Nutritionals, Inc. to form Simply Good Foods Company

Sycamore Partners in its $6.9 billion acquisition of Staples, Inc.

Pamplona Capital Management in its $5 billion acquisition of PAREXEL International

Celanese Corporation in its joint venture with Blackstone to create a global acetate tow supplier

GTCR in its acquisition of GreatCall Inc.

Hamilton Insurance Group in the sale of Hamilton USA and expansion of its strategic partnership with AIG and Two Sigma Insurance Quantified

TPG Capital in its investment in LLamasoft

Centerbridge Partners L.P. in its acquisition of Industrial Container Services, Inc. from Aurora Capital Group

DiversiTech and The Jordan Company in the sale of DiversiTech to Permira

Bain Capital Private Equity in its sale of Apple Leisure Group

Bain Capital Private Equity in its $3.2 billion carve-out acquisition of Diversey Care from Sealed Air

The Carlyle Group in its acquisition of Arctic Glacier Group Holdings, Inc. from H.I.G. Capital

Cision, Inc. in its $2.4 billion merger with Capitol Acquisition Corp. III

WGL Holdings in its $6.4 billion sale to AltaGas, Ltd.

L Catterton in its acquisition of Leslie’s Holdings, Inc.

Bain Capital Private Equity in its acquisition of Epic Health Services

Blackstone in its acquisition of SESAC Holdings, a leading music rights organization, from Rizvi Traverse Management

Clearlake Capital Group, L.P. in its acquisition of LANDESK Software from Thoma Bravo

Bain Capital and Bow Street in their $500 million acquisition of leading online jeweler Blue Nile

Ad hoc committee of bondholders, composed of Clearlake Capital Group and Avenue Capital Group, in connection with the prepackaged chapter 11 plan of reorganization of Light Tower Rentals, Inc. (LTR), with respect to executive compensation matters

Energy Future Holdings Corp. and 71 of its affiliates (collectively, “EFH”) in their Chapter 11 cases in the U.S. Bankruptcy Court for the District of Delaware, with respect to executive compensation matters

Oaktree Capital Management, L.P. in its $85 million PIPE investment in SunOpta Inc.

LINN Energy, LLC, a leading independent oil and natural gas exploration and production company with operations in 12 states and eight discrete U.S. regions., and its affiliates in its Chapter 11 cases filed in the United States Bankruptcy Court for the Southern District of Texas, with respect to executive compensation matters

SandRidge Energy, Inc., an oil and natural gas company headquartered in Oklahoma City, Oklahoma, in its prearranged Chapter 11 cases, with respect to executive compensation matters

Micro Focus International plc in its $8.8 billion “Reverse Morris Trust” acquisition of Hewlett Packard Enterprise Company’s software business

The Blackstone Group in its $1 billion capital commitment to Jetta Permian, LP, a Delaware basin-focused oil and gas exploration and production company

Advent International in its acquisition of Fort Dearborn Company

Apax Partners in its acquisition of Dominion Marine Media

KKR in its strategic investment in UFC

Vector Capital in its acquisition of Sizmek Inc.

Versa Capital Management in its recently completed out-of-court acquisition of oilfield services provider U.S. Shale Solutions, Inc.

MWH Global Inc. in sale to Stantec for $793 million

WOW! and Avista Capital Partners in Sale of Stake in WOW! to Crestview Partners

Teva Pharmaceutical Industries in its $500 million acquisition of the Anda distribution business

GTCR and Cision in the $841 million acquisition of PR Newswire from UBM plc

Penn Virginia Corporation in its Chapter 11 case in the U.S. Bankruptcy Court for the Eastern District of Virginia

MultiPlan, Inc. and Starr Investment Holdings, LLC in the sale of MultiPlan to Hellman & Friedman

Baxalta in connection with Shire plc’s unsolicited takeover bid resulting in a $32 billion stock-and-cash sale

Nordic Capital, a large cap Swedish private equity sponsor, and its co-investors in connection with its acquisition of eResearch Technology (ERT) for $1.8 billion in cash

Thoma Bravo LLC in its acquisition of network monitoring software maker SolarWinds, Inc. for approximately $4.6 billion in cash

The Blackstone Group in its $820 million investment in NCR Corporation

Summer Associate, Cleary, Gottlieb, Steen & Hamilton

Summer Associate, Paul, Hastings, Janofsky & Walker

Paralegal, Fragomen, Del Rey, Bersen & Loewy