Kirkland & Ellis is tackling the fifth-largest bankruptcy ever as corporate restructuring counsel for UAL Corp. in its Chapter 11 filing. The world's second-largest airline filed for Chapter 11 after losses of $4 billion in the last two years. Kirkland partners James Sprayregen, Marc Kieselstein, David Seligman and Geoff Richards are representing United. Additionally, Kirkland partners Alex Dimitrief and Brian Sieve are advising on litigation; Scott Falk, Ken Morrison, Linda Myers on corporate; Todd Maynes on tax; and Vicki Hood on benefits. As of UAL's Chapter 11 filing on Dec. 10, the airline reported assets of $22.7 billion and liabilities of $21.2 billion.