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Sheth, Manisha M.

Manisha M. Sheth

Direct Tel: +1 212-849-7441, Direct Fax: +1 212-849-7100
New York
Tel: +1 212 849 7000 Fax: +1 212 849 7100

Manisha M. Sheth is Co-Chair of the firm’s Government and Regulatory Litigation Practice and its Sexual Harassment and Employment Discrimination practice.  Ms. Sheth is a seasoned trial lawyer with twenty years of experience in both private practice and government prosecutions.  Her practice focuses on complex civil litigation, white collar criminal defense, and internal investigations.  Ms. Sheth recently served as the Executive Deputy Attorney General for the Division of Economic Justice at the Office of the New York Attorney General, where she supervised all of the Office’s complex commercial investigations and enforcement actions in the areas of antitrust, securities fraud, cybersecurity and data privacy, consumer frauds, and government contracts fraud.  Ms. Sheth was also a federal criminal prosecutor in the Eastern District of Pennsylvania. 

Ms. Sheth has extensive experience in a wide range of complex commercial disputes, involving issues such as breach of contract, securities fraud, antitrust, government contract fraud, privacy and data security, and other business frauds and torts.  She also has served as lead trial counsel on over a dozen civil and criminal trials in federal and state court, including jury and bench trials. 

As the Executive Deputy Attorney General, Ms. Sheth led the Division of Economic Justice which consists of 250 attorneys and staff in six affirmative litigation bureaus: Antitrust, Investor Protection (Securities), Internet & Technology, Taxpayer Protection, Consumer Frauds & Protection, and Real Estate Finance.  She developed enforcement priorities for individual bureaus and the Division as a whole.  Ms. Sheth was the lead attorney on several high-profile investigations and litigations, including a trial against former AIG CEO Hank Greenberg, a trial against FedEx Ground, and settlements of RMBS and LIBOR investigations.  Under her leadership, the Division obtained the following victories, among others:

  • a $65 million settlement against Wells Fargo in connection with its cross-selling practices;
  • a record-breaking $42 million settlement against Bank of America/Merrill for fraudulent electronic trading practices;
  • a $10 million settlement against Credit Suisse for fraudulent electronic trading practices;
  • a $500 million and a $230 million settlement against RBS and UBS in connection with its sale of RMBS;
  • settlements against Deutsche Bank for $220 million, Barclays for $100 million, Citi for $100 million, and UBS for $68 million in connection with their LIBOR practices;
  • a record $330 million settlement with Sprint in ground breaking False Claims Act litigation involving unpaid sales tax;
  • a $30 million settlement against New York based investment manager for evading New York State and City taxes; and
  • a record-breaking $174.2 million settlement against Charter Communications f/k/a Time Warner after commencing an enforcement action against it for misrepresenting internet speeds and access to content.

As a federal prosecutor in Philadelphia, Ms. Sheth indicted over thirty-five cases, conducted numerous trials, and argued several appeals before the Third Circuit.  During her tenure at the United States Attorney’s Office, Ms. Sheth conducted numerous long-term grand jury investigations and prosecutions for a wide variety of federal crimes, including health care fraud, financial institution fraud, money laundering, tax fraud, and regulatory crimes.  Ms. Sheth was nominated for the Attorney General’s Award for Outstanding Service by a New Employee in 2005, the Executive Office of the U.S. Attorneys Director’s Award for Superior Performance as an AUSA in 2006, and the Federal Bar Association’s Younger Federal Lawyer Award in 2008.  She also has been a speaker at numerous seminars and conferences regarding health care fraud prosecutions.

Ms. Sheth was named in The Best Lawyers in America, "Women in the Law", 2022; Crain’s New York Business 2020 Notable Women in Law; The Best Lawyers in America® in securities litigation, 2020-2021; Lawdragon’s 500 Leading Plaintiff Financial Lawyers Guide in business litigation, 2019-2020; Crain’s New York Business “40 Under 40” list in 2013; and The National Law Journal’s “Minority 40 Under 40” list in 2011.

  • Gilead Sciences, Inc.
  • Novartis Pharmaceuticals Corporation
  • AstraZeneca plc
  • Accenture, LLP
  • Square, Inc.
  • Dentsu Inc.
  • McDonald’s Corporation
  • Federal Housing Finance Agency as Conservator of Fannie Mae and Freddie Mac
  • Fannie Mae
  • Freddie Mac
  • MassMutual
  • MBIA Insurance Corporation
  • Assured Guaranty Corp./Assured Guaranty Municipal Corp.
  • SemGroup, L.P., et al.: Counsel to Official Committee of Unsecured Creditors/Litigation Trust
  • Lead trial lawyer in estimated 6-week jury trial against FedEx Ground for illegal cigarette shipments, and negotiated $35 mm settlement one week before trial after winning summary judgment on liability.
  • Led trial team in case against former AIG CEO Hank Greenberg and negotiated $9 mm settlement, which included admissions of liability.
  • Represented the Federal Housing Finance Agency in its landmark RMBS litigation against numerous financial institutions arising from its Conservatorship for Fannie Mae and Freddie Mac, resulting in a total recovery of approximately $23 billion. 
  • Co-lead trial lawyer representing Federal Housing Finance Agency in three-week trial against Nomura and RBS, resulting in an $806 million judgment that was affirmed on appeal.
  • Representing Gilead Sciences, Inc. in litigation arising under the False Claims Act in the United States District Court in the Eastern District of Pennsylvania.
  • Representing Gilead Sciences, Inc. in litigation arising under the Texas Medicare Fraud Prevention Act in the Texas State Court.
  • Prevailed on a motion to dismiss on behalf of Gilead Sciences, Inc. in litigation arising under the New Jersey False Claims Act in New Jersey State Court.
  • Represented Crestview Partners, a prominent private equity firm, in connection with a litigation against William Koch and his controlled company, Oxbow in Delaware Chancery Court.
  • Represented Novartis Pharmaceuticals Corporation in a civil action commenced by the U.S. Attorney’s Office for the Southern District of New York alleging violations of the False Claims Act arising from market share rebate agreements with specialty pharmacies.
  • Represented monoline bond insurer MBIA Insurance Corporation against Bank of America, Countrywide Financial Corporation, Countrywide Home Loans, Inc., and various subsidiaries and affiliates in an action arising out of fraudulent misrepresentations and breaches of contract in connection with $22 billion of residential mortgage backed securitizations in New York State Court.  Obtained a settlement with Bank of America for consideration including $1.6 billion plus the commutation of $7.4 billion in swaps.
  • Represented The Litigation Trust stemming from SemGroup bankruptcy in pursuing claims against various entities and individuals involving fraudulent transfer, breach of fiduciary duties, and other financial claims in Delaware bankruptcy court.
  • Represented pharmaceutical manufacturer in class action lawsuit alleging that series of patent infringement actions against generic pharmaceutical manufacturers violated the antitrust laws in federal district court in New York.
  • Represented pharmaceutical manufacturer in nationwide multidistrict litigation and various state cases involving Medicare and Medicaid pricing and reimbursement practices.
  • Represented international pharmaceutical company in connection with class action lawsuit alleging securities violations in federal district court in New Jersey.
  • Georgetown University Law Center
  • (J.D., magna cum laude, 1998)
    • The Georgetown Law Journal:
      • Primary Articles Editor
    • Order of the Coif
    • John M. Olin Fellowship in Law & Economics
    • John M. Olin Prize for Outstanding Written Work in Law & Economics
    • Student Commencement Speaker
  • University of Pennsylvania
  • (B.S., Wharton School of Business, Economics, magna cum laude, 1995)
  • (B.A., College of Arts and Sciences, Economics, magna cum laude, 1995)
    • Joseph Wharton Scholar
    • Benjamin Franklin Scholar
  • The State Bar of New York
  • United States District Courts:
    • Southern District of New York
    • Eastern District of New York
  • Office of the New York Attorney General:
    • Executive Deputy Attorney General, Division of Economic Justice, 2016-2019
  • United States Attorney’s Office, Eastern District of Pennsylvania:
    • Assistant United States Attorney, Criminal Division, 2003-2008
  • Davis Polk & Wardwell, New York, NY:
    • Associate, Litigation Department, 1999-2003
  • Law Clerk to the Hon. William H. Pauley III:
    • United States District Court for the S.D.N.Y., 1998-1999
  • Recognized by The Best Lawyers in America, “Women in the Law", 2022
  • Leading Plaintiff Financial Lawyer in America by Lawdragon 500, 2021
  • Named as one of Crain’s New York Business 2020 Notable Women in Law.
  • The Best Lawyers in America® in securities litigation, 2020-2022.
  • Listed in Lawdragon’s 500 Leading Plaintiff Financial Lawyers Guide in business litigation, 2019-2020.
  • Named to Crain’s New York Business “40 Under 40” list in 2013.
  • Named to The National Law Journal’s “Minority 40 Under 40” list in 2011.
  • Manisha M. Sheth and Toby E. Futter, The Journal of Structured Finance Fall 2020, 26 (3) 77-91; DOI:
  • IMS Insights Podcast: Episode 7- How is #MeToo Changing the Landscape of Corporate Responsibility and Commercial Litigation? in January 2020.
  • IMS Insights Podcast: Episode 6-Why have Quinn Emanuel and Manisha Sheth Launched the first BigLaw #MeToo Practice Group? ​in December 2019.
  • Recent Developments in the Application of the Noerr Doctrine, ABA Spring Meeting Program, Section of Antitrust Law, April 2003 (co-author).
  • Presentation to Abington Memorial Hospital regarding health care fraud sponsored by the Montgomery Bar Association, Medical/Legal Community.
  • Presentation to group of prosecutors from China at Temple University Law Center regarding plea bargaining.
  • Key note speaker at American Health Information Management Association conference regarding computer assisted coding and health care fraud prosecutions.
  • Presenter on panel discussion on “Anatomy of a Health Care Fraud Trial” sponsored by the Pennsylvania Association of Criminal Defense Lawyers.
  • Speaker on the SABANY Women in Litigation Panel on April 25, 2012 and May 7, 2013.
  • Speaker on the NASALSA Litigation Panel at Columbia Law School on February 16, 2013.
  • Served on the Joint Diverse Bar Judicial Screening Committee in December 2012.
  • Speaker on panel presentation entitled “Big Law Demystified” targeted to law school students on September 6, 2012.
  • Director, Legal Services NYC
  • Member of the Georgetown Law New York Alumni Council
  • Member of Federal Bar Council
  • Past Member of NationSwell Council
  • Past Director and current member of the Asian American Bar Association of NY
  • Past Director and current member of the South Asian Bar Association of NY