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Varnum Welcomes Banking and Finance Attorney Susan Kowal

October 12, 2026

Varnum is pleased to announce that Susan Kowal has joined the firm as counsel on its Banking and Finance Practice Team.

Kowal brings nearly three decades of experience advising lenders and borrowers on commercial financing transactions, including loan origination, documentation, restructuring, and workouts. Her practice includes commercial real estate, asset-based, equipment, and business loans, as well as SBA financing and syndicated transactions. As part of her SBA practice, she is certified as designated counsel for the U.S. Small Business Administration’s 504 Loan Program.

“Susan’s experience on both sides of commercial financing transactions will strengthen our team as we strategically expand our banking and finance capabilities,” said Michael Romaya, lead partner of Varnum’s Birmingham office. “She understands the needs of lenders and borrowers and brings a strong real estate and business practice that will serve our clients well.”

In addition to her banking and finance practice, Kowal represents developers, property owners, and investors in commercial real estate matters, including acquisitions and sales, development, financing, and leasing. She also advises businesses on formation, acquisitions and divestitures, shareholder agreements, and other corporate matters.

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