Samantha Leavitt is a partner at Willkie, based in the Firm’s New York office. 

Samantha focuses her practice on the development and financing of renewable energy projects. She represents financial institutions, corporate investors, project sponsors and developers in complex project financings for renewable and clean energy matters, including acquisition financings, debt financing, tax equity investments, back-leverage financings, and other types of secured and unsecured financings.


  • Represented project developers, lenders, strategic and tax equity investors with respect to the development and financing of utility-scale solar projects utilizing a variety of structures, including partnership flip, sale-leasebacks and back-leverage financings. Transactions include: California Flats 1 and 2; Cuyama Solar; Central Rosamond; Galloway Solar; Hickory Solar; Lapetus Solar; Midway Solar; Northstar; Palmer Solar; Pamplin Solar; Prospero Solar; Ramsey; Rives Road; Shoreham Solar Commons; and Titan Solar.
  • Represented parties acquiring and divesting various energy assets on both a single project and portfolio basis, including an independent power producer and a financial institution in connection with the sale of a gas fired facility in Michigan.
  • Represented sponsors, lenders and investors with respect to the development and financing (including tax equity) of solar facilities and windpower projects on both a single project and portfolio basis, including with respect to the tax equity financing of a wind portfolio consisting of approximately 600 MW in Kay County, Oklahoma and Nolan County, Texas.
  • Represented project developers, sponsors, lenders and tax equity investors in connection with a number of distributed generation financings. Transactions include portfolios across the U.S. developed by Duke Energy (REC Solar) and others financed by financial institutions.
  • Represented tax equity investors and developers with respect to a number of residential solar portfolio transactions.
  • Representation of a technology company making a tax equity investment (and procuring RECs) from a ~$500M solar project – which was structured to take advantage of a solar hedge and a passive investment from a foreign pension fund (and upper-level debt related to the same).
  • Represented of an investment bank in connection with its tax equity investment in an approximately 200 MW utility-scale solar generating facility located in Kern County, California.

*Samantha advised on some of these matters prior to joining Willkie.




University of Virginia School of Law, J.D. University of Miami, B.S.

Bar Admissions

New York