Sam Gill image

Sam M. Gill

Partner | Dallas

Sam M. Gill is a Partner in the Dallas office of McCall, Parkhurst & Horton L.L.P., where he represents cities, counties, public school districts and hospital districts as bond counsel. Sam also provides services to investment banking institutions as underwriters’ counsel in connection with general obligation and revenue bond financings throughout the United States.

Prior to joining McCall, Sam was a member of the Public Finance Department of a large international law firm in Boston, Massachusetts.  Sam’s prior legal experience includes working on public finance transactions in Texas, New Mexico, Arizona, Vermont, Maine, Massachusetts, New Hampshire and New York. Prior to attending law school, Sam worked as an analyst at Morgan Stanley, where he held Series 7 and Series 63 securities licenses.

Highlights & Notable Transactions

  • Since joining McCall, Parkhurst & Horton L.L.P. in November of 2015, Sam has worked on transactions aggregating approximately $10 billion of total principal amount issued.
  • Represents fast growing public school districts in financings throughout Texas.
  • Represents distressed entities which have undertaken complex restructurings of outstanding debt in default, including the issuance of limited tax bonds while in bankruptcy.
  • Represents cities and river authorities implementing financing programs for water and wastewater utility systems, including creation of commercial paper note and direct bank purchase note interim financing programs.
  • Represents cities implementing public/private partnerships (P3) and economic development projects including financings for hotels, convention centers, and multipurpose event centers.
  • Represents counties undertaking transactions to finance, jails, expo centers, rodeo coliseums and arenas.

Recent Speaking Engagements

  • Panelist: Preparing to Deliver the Bond Opinion: Tax Due Diligence and Documentation Issues, National Association of Bond Lawyer’s Bond Attorneys Workshop, Chicago, Illinois.
  • Speaker: Roles of Legal Counsel in Municipal Finance Transactions, International Municipal Lawyers Association Annual Conference, Houston, Texas.

Professional & Community Affiliations

Member, State Bar of Texas

Member, State Bar of New Mexico

Member, State Bar of Massachusetts

Member, National Association of Bond Lawyers



University of New Mexico School of Law, J.D.

University of New Mexico, B.A.