Matthew J. Smith

Matt Smith spent six years handling complex commercial litigation in New York before joining James, McElroy & Diehl in 2022.  He is a licensed New York attorney and is pending admission by comity in North Carolina.  His practice includes complex commercial litigation, as well as employment related disputes and discrimination.  

Prior to becoming an attorney, Matt served in the U.S. Navy where he specialized in anti-terrorism and qualified as an Expeditionary Warfare Specialist.  He balanced earning his undergraduate degree with numerous deployments, including with a Joint Special Operations Task Force for which he was awarded a medal by a foreign nation.  He attributes his success to grit – a character trait honed by military service and leveraged on behalf of his clients.  He believes that a well-thought-out plan followed by swift and decisive action is key to his client’s success whether it be in negotiations or litigation.  

Academic Background

  • J.D., University at Buffalo Law School, 2016
  • B.A., Accounting, Ashford University, 2013
  • Mugel National Tax Moot Court Chair
  • Journal of Gender Law and Social Policy

Bar & Court Admissions

  • New York State Bar
  • United States District Court, Western District of New York
  • United States District Court, Northern District of New York


  • Erie County Bar Association

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