Mark Zafrin is a Partner at Lucosky Brookman’s Corporate Finance & Lending Practice Group. Mark brings a wealth of experience and expertise in Health Care M&A and Financings, HUD financings, U.S. Federal Housing Authority (FHA) matters, general healthcare lending, alternative financings, and private fund formation. His specialized knowledge and proven track record make him a valuable asset to both Lucosky Brookman and our clients. Mark Zafrin has a broad multi-disciplinary practice with over thirty (30) years of experience handling complex negotiated mergers and acquisitions, focusing on long-term care and other healthcare companies and investors. In addition, he counsels owners and developers of healthcare properties ranging from nursing homes to assisted living centers and clinics (including primary care clinics and free-standing renal dialysis centers), as well as acting as a personal advisor to many of those clients;  Mr. Zafrin possesses in-depth knowledge of FHA and conventional mortgage financing, mezzanine and private equity financing and health care Certificate of Need applications. He has significant expertise in arranging finance for acquisitions, renovations, and construction and routinely assists with loan preparations, equity securitization transactions (such as REITs), equity funds, and partnership syndications of healthcare facilities. He regularly handles HUD-insured, conventional, and tax credit financing transactions, mezzanine loan originations, restructurings, debt securitization transactions, and real estate mortgage investment contracts. He adroitly structures transactions to maximize benefits to tax planning and financing promoters.

  • Represented Xusom, in its purchase of the Xavier School of Medicine in Oranjestad, Aruba which we financed using an exempt offering of membership interests in Xusom
  • Representation of Xavier School of Medicine in its purchase of the of acreage in Oranjestad, on the ocean in order to build a campus which was accomplished by a second private raise to finance a merger with the Brazilian Corporation that owned the land.
  • Representation of Xavier School of Medicine in a private fund raising which we mixed with Bank Financing of the campus construction with new classrooms, dorms, and a hotel | Fourth State in progress for the construction of the student center
  • Representation of Alpha Innovations a Bermuda Based platform for fund formation.
  • Represented Cassena Care in the sale of three Nursing Homes the proceeds of which were used in 1031 Exchanges to purchase two larger nursing homes for the same client.
  • Represented Cassena Care in the purchaser of the Workmen’s Circle Nursing Home where the first time a Delaware Statutory Trust was used to be an eligible borrower by HUD in a 120 million Dollar Transaction
  • Represented Cassena Care in purchasing the DeWitt Nursing Home the single largest transaction for a Single NH Building insured by HUD for over 120 million Dollars
  • Represented the HBL SNF, the applicant for the last CON issued in New York for the construction of Epic at White Plains a 59,000,000.00 project for a newly constructed 160 Bed Skilled Nursing Facility in New York state.   This is the only such CON issued in the last ten years in New York
  • Successfully led the reorganization of Parkway Hospital out of bankruptcy.
  • Participated in the formation and financing of Herald National Bank a community-based bank in New York City through a private equity raise.
  • Representation Herald as regular counsel in their lending until the Bank was sold to Bank United
  • Representation of North Fork Bank and Capital One in numerous Health Care Financing transactions
  • Representation of Metropolitan Commercial Bank in numerous Health Care Financing transactions
  • Financing or the purchase of three commercial condominium units for the construction and licensing of Midtown Surgery Center an Ambulatory Surgery Center on 47th Street in Manhattan
  • Sale of Midtown Surgery Center’s physical plant while maintaining the license so that it could be moved to share space with New York Center for Ambulatory Surgery in a joint location.


  • New York Law School
    J.D. cum laude
  • St. Johns University
    B.A. Cum Laude

Bar & Court Admissions

  • New York
  • New Jersey-Inactive
  • USDC New Jersey
  • Third Circuit Court of Appeals