Skip to Content Facebook Feature Image

MACCO Restructuring Group Adds Two Managing Directors and Senior Financial Analyst as Firm Builds Bench for Larger Engagements

Business

MACCO Restructuring Group Adds Two Managing Directors and Senior Financial Analyst as Firm Builds Bench for Larger Engagements
Business

Business

MACCO Restructuring Group Adds Two Managing Directors and Senior Financial Analyst as Firm Builds Bench for Larger Engagements

2026-11-12 20:03 Last Updated At:20:30

HOUSTON--(BUSINESS WIRE)--Nov 12, 2026--

MACCO Restructuring Group, an award-winning national business restructuring and financial advisory firm, today announced the appointment of Mark Alley and John Gorman as Managing Directors, both based in Houston, and Mason Gavilan as Senior Financial Analyst, based in New York. The appointments follow the recent addition of Senior Managing Director Walt Brown and continue the firm’s next phase of growth, adding cross-border operating experience, a lender’s perspective on distressed credit, and analytical depth to support larger engagements.

This press release features multimedia. View the full release here: https://www.businesswire.com/news/home/20261112279767/en/

“When you’re deep in a restructuring and hit a question no one on the team has faced, you want to call someone who has been there before,” said Drew McManigle, Founder and CEO of MACCO. “John has global experience and spent years on the lender and borrower sides of troubled credits. Mark has run companies and restructured portfolios from Houston to Central Europe. Mason gives our senior people the analytical support to stay focused on fixing the business.”

John Gorman, Managing Director, is a veteran financial executive with operating and workout experience across 53 countries. As a senior officer at two major Texas bank holding companies, he held commercial lending and restructuring positions, managed the valuation and liquidation of more than $1 billion in non-real estate assets taken in settlement or foreclosure, and served on secured creditor committees. As CFO of an independent exploration and production company, he led negotiations on more than $500M in farmout transactions across several African countries. He has raised more than $50M in private equity, served as an expert and fact witness in a Stockholm-based international arbitration, and, as an interim board member, led the reorganization of a fourth-generation U.S. drilling company. He earned a BBA in Finance from the University of Texas at Austin.

Mark Alley, Managing Director, is a hands-on executive, entrepreneur, and technologist whose work spans oilfield services, energy, software, manufacturing, private equity, and international investment. He led the transformation of a $140M company through cost reductions and product-line changes adding about $13M to earnings, and grew another company’s sales from $40M to $58M while cutting labor costs by more than $7M. As Managing Director of a privatization investment fund in Central Europe, he consolidated a portfolio from 61 companies to 17 while restructuring operations across the portfolio. He most recently served as CEO of an oilfield technology company. Alley earned a JD and European Legal Practice Certificate from Tulane Law School and bachelor’s degrees in economics and Russian from Vanderbilt University. He is a member of the Texas Bar and is fluent in Russian and Ukrainian.

Mason Gavilan, Senior Financial Analyst, joins MACCO in New York with experience on both sides of the Chapter 11 process, from debtor-side financial advisory to claims and case administration. He has led debtor engagements across Chapter 11, Chapter 7, and Subchapter V cases, receiverships, and wind downs, and supported nationally recognized Chapter 11 cases in retail pharmacy, restaurants, consumer products, and digital assets. He specializes in 13-week cash flow forecasting, variance reporting, monthly operating reports, and the Statements of Financial Affairs and Schedules required in every filing, and helped build a dedicated team for that work from the ground up. He earned an MS in Finance from Sacred Heart University, where he received the Gold Medal of Excellence, and is a member of the Turnaround Management Association and the American Bankruptcy Institute.

“Strong restructuring work depends on the people building the cash forecasts and the schedules as much as on the people at the head of the table,” said Walt Brown, Senior Managing Director at MACCO. “Adding Mason lets our managing directors spend their time where clients need them most.”

The appointments add New York to MACCO’s national footprint, deepen the firm’s cross-border operating experience across Latin America, Africa, and Central and Eastern Europe, and expand the analytical bench supporting its senior professionals as the firm takes on more and larger engagements.

With professionals in Houston, New York, Kansas City, Chicago, Los Angeles, Philadelphia, and Florida, MACCO serves debtors, lenders, private equity, and creditors nationwide. The firm’s integrated offering spans interim management, operational improvement, financial advisory, fiduciary services, and crisis communications.

For more information about MACCO Restructuring Group, visit www.macco.group.

About MACCO Restructuring Group

MACCO Group is an award-winning national middle-market restructuring and turnaround advisory firm serving debtors, lenders, private equity, and creditors. The firm delivers tailored, practical solutions that stabilize distressed companies, preserve value, and protect stakeholders, both in and out of court, backed by a team of seasoned CEOs, COOs, CFOs, CROs, and senior business leaders. MACCO Founder and CEO Drew McManigle was awarded the M&A Advisor's Lifetime Achievement Award for his contributions to the restructuring industry.

No company is too big to fall, but some are built to rise again. On Reviving Giants, MACCO Restructuring Group’s podcast, veteran turnaround expert Drew McManigle takes you behind closed doors where billion-dollar fates are decided: the late-night crisis calls, the courtroom showdowns, the boardroom gambles. Top restructuring attorneys, battle-tested advisors, and even a rock-and-roll bankruptcy judge trade war stories. You’ll hear about bank runs during the 1980s Texas oil bust, creditor brawls inside Enron, and today’s lender-on-lender fights. Along the way they ask the hard questions: why giants stumble, what it really costs to go broke, and who’s next. Sharp, candid, and never dull, Reviving Giants is your front-row seat to the art of the corporate comeback.

No company is too big to fall, but some are built to rise again. On Reviving Giants, MACCO Restructuring Group’s podcast, veteran turnaround expert Drew McManigle takes you behind closed doors where billion-dollar fates are decided: the late-night crisis calls, the courtroom showdowns, the boardroom gambles. Top restructuring attorneys, battle-tested advisors, and even a rock-and-roll bankruptcy judge trade war stories. You’ll hear about bank runs during the 1980s Texas oil bust, creditor brawls inside Enron, and today’s lender-on-lender fights. Along the way they ask the hard questions: why giants stumble, what it really costs to go broke, and who’s next. Sharp, candid, and never dull, Reviving Giants is your front-row seat to the art of the corporate comeback.

LEXINGTON, S.C. (AP) — An 11-month-old South Carolina boy who authorities say was buried alive in a dog crate by his father was found by rescuers after about 24 hours, crying and covered in dirt, his grandfather said about the dramatic rescue.

But soon after, little Koah Sharp stopped crying, John Comer told The Associated Press on Wednesday night as he recalled the events that played out the day before in the woods on his neighbor's property. The infant was put on the back of a truck and sat up, Comer said.

“I became ecstatic, my hands straight in the air. I’m looking in the sky, jumping up and down, praising God,” Comer said. “And at the same time I hit my knees and I’m just crying.”

Koah was released from a hospital Tuesday night and is expected to make a full recovery, Sheriff Jay Koon said.

The boy’s father, Michael Comer, 25, has been charged with attempted murder. John Comer said he'd opened his home to his son and grandson on Monday after Michael Comer said they needed a place to stay.

Michael Comer has been in custody since Monday, when Koah disappeared. Authorities haven’t revealed anything about Comer’s motive. He was sentenced to probation in October after pleading guilty to domestic violence.

Koah’s parents “have had some situations,” the sheriff said.

“Children,” he said, “sometimes get caught in the middle.”

Dozens of first responders scoured the countryside looking for the boy with reddish blond hair. After a full day of searching, authorities found freshly disturbed soil and heard cries from below ground, the sheriff said.

“As you can imagine, the race was on. Everyone was trying to get him out,” Koon said.

The boy likely survived because of cool temperatures and an air pocket created by a towel that was wrapped around the crate below ground, he said.

Koah was soon freed and “clinging to life,” the sheriff told reporters.

Comer was arrested while hiding in a building in Batesburg-Leesville. It wasn’t immediately known if he has a lawyer who could respond to the charges. A court hearing was planned for Thursday.

“We’re better now that we know that Koah is safe,” his great-aunt, Amber Hammond, told The Associated Press. She was watching as he was freed from the crate.

Authorities said Koah had been in the care of Michael Comer’s mother. She had to run an errand and left the boy in Comer’s care while another caregiver was on the way.

“By the time the caregiver got there, Michael was gone, and Koah was gone with him,” the sheriff said.

Surveillance video from several businesses in the area showed Comer without the baby on Monday afternoon, Koon said.

John Comer said he feels like he was taken advantage of by his son when he asked for a place to stay. But, he said, he is also thankful that he agreed because if they had gone somewhere else they may not have found the boy in time.

“It just seems like he already had this planned out, and he knew what he was doing,” Comer said. “And he took the opportunity to do what he did. And if it hadn’t have been here, I don’t think anybody would have known where he would have went, and this would be a completely different story.”

Hammond said her nephew had talked about taking the baby to New York because “he didn’t want to be in the same state as the mom.” When Koah vanished, she and others assumed that Comer had given the boy to someone.

“We had no idea something like this would happen at all,” Hammond said.

Comer was sentenced to probation in October after pleading guilty to domestic violence and aggravated breach-of-peace charges related to an arrest in July, Lexington County online court records show. Prosecutors dropped a gun charge as part of the plea deal. He also got credit for spending more than two months in jail.

At nearly a year old, Koah has been trying to stand on his own, said Hammond, who cared for him last weekend. And he loves watching Mickey Mouse cartoons.

John Comer said he'd never heard his grandson cry before he was found underground.

“He's always been happy,” he said. “The kid's always got a smile on his face.”

Breed reported from Wake Forest, North Carolina, and McCormack reported from Concord, New Hampshire. Associated Press writers Ed White in Detroit, Michael R. Sisak in New York and Dave Collins in Hartford, Connecticut, contributed.

John Comer, the grandfather of 11-month-old Koah Sharp, shows the area where his grandson was found buried alive near his home in Leesville, S.C., Wednesday, Nov. 11, 2026. (AP Photo/Erik Verduzco)

John Comer, the grandfather of 11-month-old Koah Sharp, shows the area where his grandson was found buried alive near his home in Leesville, S.C., Wednesday, Nov. 11, 2026. (AP Photo/Erik Verduzco)

Amber Hammond shows a video of her great-nephew, 11-month-old Koah Sharp, on the porch at her home in West Columbia, S.C., on Wednesday, Nov. 11, 2026. (AP Photo/Erik Verduzco)

Amber Hammond shows a video of her great-nephew, 11-month-old Koah Sharp, on the porch at her home in West Columbia, S.C., on Wednesday, Nov. 11, 2026. (AP Photo/Erik Verduzco)

Amber Hammond, the great aunt of 11-month-old Koah Sharp, poses on the porch at her her home in West Columbia, S.C., on Wednesday, Nov. 11, 2026. Her nephew is accused of burying his son, 11-month-old Koah Sharp, alive. (AP Photo/Erik Verduzco)

Amber Hammond, the great aunt of 11-month-old Koah Sharp, poses on the porch at her her home in West Columbia, S.C., on Wednesday, Nov. 11, 2026. Her nephew is accused of burying his son, 11-month-old Koah Sharp, alive. (AP Photo/Erik Verduzco)

Amber Hammond shows a photo of her great-nephew, 11-month-old Koah Sharp, and her nephew, Michael Comer, at her home in West Columbia, S.C., on Wednesday, Nov. 11, 2026. (AP Photo/Erik Verduzco)

Amber Hammond shows a photo of her great-nephew, 11-month-old Koah Sharp, and her nephew, Michael Comer, at her home in West Columbia, S.C., on Wednesday, Nov. 11, 2026. (AP Photo/Erik Verduzco)

This photo provided by the Lexington County Sheriff's office in Lexington, S.C. shows Michael Comer on Nov. 10, 2026. (Lexington County Sheriff's Office via AP)

This photo provided by the Lexington County Sheriff's office in Lexington, S.C. shows Michael Comer on Nov. 10, 2026. (Lexington County Sheriff's Office via AP)

Recommended Articles