MATTHEW MATSUNAGA, a Member of the firm, advises clients in the areas of government affairs, real estate, finance and corporate law with an emphasis on lobbying and commercial leasing. He is a former State Senator and a former certified public accountant. Mr. Matsunaga is extremely active in a wide variety of social welfare and public service organizations.

Some examples of his recent work include:

  • Honolulu Seawater Air Conditioning: Spearheaded legislative lobbying team that convinced State Legislators to authorize $100 Million in Special Purpose Revenue Bonds for downtown project, exempted company from Public Utilities Commission regulation, facilitated the fast-tracking of governmental permits and allowed government to avoid time-consuming auctions for needed project easements.
  • Timeshare Investors: Guided and effected a strategy to pass legislation alleviating costly and unnecessary developer registration requirements.
  • American Express: Monitored and helped defeat unfavorable gift card bills.
  • Real Estate: Leasing, purchase and sale transactions for shopping centers, office buildings, industrial and warehouse facilities and residential properties. Representative clients and projects include:
    • Waikiki Beach Walk,
    • Outrigger Hotels Hawaii,
    • Victoria Ward, Limited/General Growth Properties,
    • MacNaughton Group, Kapolei Commons and Kona Commons
  • Kaheka Professional Center: Represented developer in purchase of professional office center. Drafted and negotiated purchase agreement, conducted due diligence, including review of tenant leases, coordinated closing, reviewed and negotiated management agreement.
  • Waikoloa: Represented developer in purchase of interest in partnership owning approximately 18,000 acres for $50 million. Reviewed and negotiated development agreements, advised client on Hawaii corporate and real property laws, and assisted in due diligence and closing.
  • Corporate Structuring and Formation: Represented numerous individuals and groups of shareholders/members in the structuring and formation of s- and c-corporations and limited liability companies. Prepared articles of incorporation, bylaws, and filed documents with the Department of Commerce and Consumer Affairs (DCCA).
  • Golf Course Development: Assisting in negotiations with the City and County of Honolulu for relief from impact fees for a golf course. Original fees set at $25 million. Case is one of the first involving a renegotiation of a land use impact fee of this magnitude.
  • Hotel: Represented developer in purchase of a majority interest in 1,250 acres for $30 million. Drafted and negotiated letter of intent, purchase agreement, management agreement, coordinated due diligence, and advised client on multiple aspects of Hawaii law.
  • Financial Regulations: Represented financial services loan company in interpreting federal regulations under the Federal Deposit Insurance Corporation Improvement Act (FDICIA). Involved complex reading of federal banking regulations concerning Audit Committee regulations for depository financial institutions.
  • Campbell Estate: Represented trust property management company in negotiations with Motorola for use of property for telecommunications relay stations. Stations are part of Motorola’s Iridium project to provide international communications capabilities. Also drafted/negotiated approximately 50 other telecommunication site licenses.
  • Orix Corporation: Represented major Japanese finance company as lender to Gentry Development in total loan package of $25 million for development of property in Waiawa and as lender to Amfac/JMB Hawaii in total loan package of $20 million for a golf course development.
  • Kakaako MP Development: Represented owner in luxury condominium high rise development. Negotiated architectural agreement in excess of $2.5 million.
  • Ko Olina Resort: Represented contractor in $120 million construction agreement for resort development on Oahu.
  • Foreign Investment: Have performed reporting requirements for foreign entities to the U.S. Departments of Commerce in compliance with their reporting requirements.
  • Hotel: Represented contractor in development of hotel on Maui. Negotiated $600 million loan agreement with two large financial institutions.
  • Sports Agreements: Represented Japanese owner of baseball, volleyball and soccer teams in Japan in negotiating sports agreements with American and European athletes and coaches contracted to play or coach for their teams. Contracts valued as high as $2 million annually.
  • Insurance Dispute: Represented commercial real estate developer in dispute with insurance carrier over breach of contract disagreement. Negotiated favorable resolution saving client over $410,000 in insurance premiums.
  • Eastman Kodak Company: Represented Kodak in purchase of raw land in Mililani High Tech Park for warehouse facilities. Deal was structured as a reverse 1031 exchange.
  • Loans: Represented lenders in numerous loan closings, most of which were secured by real property and corporate letters of credit. Also, drafted documents and loan officer manual to establish an asset based financing program for a financial services loan company.
  • Construction Agreement: Represented owners and contractors on numerous construction agreements. In each case, drafted and reviewed the negotiation process and saw the agreement through to closing.
  • Au’s Plumbing: Represented owner in purchase of plumbing company stock. Assisted mainland counsel with due diligence, advised client on matters of Hawaii law.
  • Residential Development: Represented developer in purchase of raw land on Maui for $6 million for residential real estate development. Coordinated due diligence and closing.
  • Kahala: Represented buyer in purchase of residence constructed for $3 million. Drafted addendum to Deposit Receipt Offer Acceptance (DROA), advised client on real property, construction, and other areas of the law.
  • Restaurant: Represented buyer of an Italian restaurant for $3 million. Performed due diligence, advised client on Hawaii law, negotiated consent of assignment of lease with fee owner, drafted guaranty and mortgage.


  • Certified Public Accountant
  • Former State Senator


  • Sigma Chi


  • Georgetown University Law Center, Washington D.C. - J.D.
  • Bucknell University, Lewisburg, Pennsylvania - B.S.

    Major: Business Administration

Professional Activities

  • Hawaii State Bar Association
  • National Kidney Foundation


  • Hawaii Society of Certified Public Accountants
  • Moiliili Community Center
  • United Japanese Society
  • Palolo Lions
  • Georgetown Club of Hawaii
  • Salvation Army Board of Advisors
  • American Judicature Society
  • Kaimuki Business and Professional Association