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Samuel T. Cooper, III

Primary Office
Penn National Insurance Plaza
2 North 2nd Street
Suite 1101
Harrisburg, PA 17101
Direct(717) 213-4115
Fax(717) 236-7811


Karen Reinhart
Direct(717) 213-4103

Samuel Cooper has a multi-dimensional practice with focus on municipal finance, real estate, land use, municipal government, and business law and estates. Mr. Cooper represents clients in real estate development, commercial and residential acquisitions involving conventional mortgage financing, debt and equity financing, industrial development authority financing, and financing involving state and local governmental entities as participating lenders.

Sam’s public finance practice entails serving as bond counsel, co-bond counsel, underwriter's counsel, project counsel, and special project counsel in various publicly and privately-financed projects, including new construction, renovation, and refinancing. He regularly counsels clients on strategic planning for public and private financings and has ongoing contact with banks, mortgage companies and other financial sources.  He advises governments, non-profits and a variety of for-profit entities. More specifically, his transactional experience includes infrastructure financing, education and other 501(c)(3) financings, revenue and general obligation bonds, distressed municipalities and economic development project financings and derivative transactions,

His municipal government work involves the representation of state and local public entities and political subdivisions including municipalities, municipal authorities, school districts and other public entities where he has served as general counsel, solicitor, and special counsel.

Sam’s real estate work involves many aspects of transactional commercial real estate, where he regularly counsels clients in the acquisition, sale, development, construction, financing, and leasing of mixed-use, office, residential and retail projects. His clients include realtors and real estate developers, private real estate investment funds, and construction companies. He has represented landlords and tenants, lenders and borrowers, contractors and owners, and sellers and purchasers of real estate.

Additionally, Sam has lengthy experience in governmental procurement matters, including structuring and reviewing requests for proposals, invitations to bid, and contracts for governmental authorities and agencies. Sam is also well versed in women, minority and disadvantaged business creation, certification and procurement.

Sam continues to represent for-profit and non-profit entities with a particular emphasis on faith based organizations regarding formation, structure, finance, real estate development and other matters.

Representative Experience

  • Represented the City of Allentown, PA in the development and financing of a sports arena and convention facility and associated economic development projects in a Neighborhood Improvement Zone established under new state legislation. 
  • Represented Pennsylvania municipalities and municipal authorities, including the City of Harrisburg, the Harrisburg Authority, the City of York, and the York General Authority in the financing and refinancing of infrastructure and other facilities and debt.
  • Worked on Pennsylvania Turnpike financings.
  • Worked on financing for Commonwealth of Pennsylvania construction of a State correctional facility in Greene County.
  • Served as special counsel to the City of Harrisburg on land acquisition for a street widening project.
  • Served as Co-Bond Counsel on City of Harrisburg funding of unfunded pension fund liability.
  • Served as Co-Bond Counsel on City of York funding of unfunded pension fund liability.
  • Served as special counsel to the Harrisburg Authority on creation of financing pool for political subdivisions.
  • Served as Solicitor to the Harrisburg School District.
  • Served as special counsel to the Harrisburg School District on land acquisition for a middle school.
  • Served as Solicitor to Susquehanna Township.
  • Served as Solicitor to the Susquehanna Township Planning Commission.
  • Served as Solicitor to the Tri-County Commission for Community Action (Dauphin, Cumberland and Perry Counties).
  • Served as Counsel to the Harristown Development Corporation.
  • Served on arbitration panel for Dauphin County Court of Common Pleas.
  • Served as lecturer on subdivision, land use and zoning law for Widener Law School in Harrisburg.
  • Served as lecturer on real estate law for the Pennsylvania Bar Institute.

Professional & Community Activities

  • Member, Pennsylvania Bar Association
  • Member, Dauphin County Bar Association
  • Member, District of Columbia Bar Association
  • Member of the Dean’s Diversity Forum for Widener Law School in Harrisburg
  • Former Member, Pennsylvania Bar Association Board of Governors
  • Former President of Pennsylvania Bar Association Conference of County Bar Leaders.
  • Former Member of the Dauphin County Bar Association Board
  • Former President of Dauphin County Bar Association
  • Former Member, Continuing Legal Education Board
  • Former Member, Interbranch Commission for Gender, Racial and Ethnic Fairness Board
  • Co-founder of Pennsylvania Par Association Diversity Summit
  • Former Member, Holy Spirit Hospital Board of Directors
  • Former Member, Harrisburg Area NAACP
  • Former Member, Harrisburg Area United Way
  • Member of the Elihu Society at Yale University
  • Member of Kappa Alpha Psi Fraternity
  • Member of Delta Kappa Epsilon Fraternity

Professional Recognition

  • Selected to The Best Lawyers in America® in the area of Corporate Law, 2021-2022
  • The Legal Intelligencer, Lifetime Achievement Award, 2015
  • The Legal Intelligencer, one of the “Diversity Attorneys of the Year,” 2009
  • Recipient, The Pennsylvania Bar Association Lifetime Achievement Award
  • United Postal Service Legacy Award, 2004
  • Professional Achievement Award, National Organization of Black Law Enforcement Executives, 2002

Further information on methodologies is available via these links.

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Alternate Biographies





  • J.D., Dickinson School of Law, 1975
  • B.A., Yale University, 1971

Bar Admissions

  • Pennsylvania
  • District of Columbia
  • United States District Court Middle District of Pennsylvania