Lorraine S. McGowen is an American lawyer. She is the lead restructuring partner at Orrick, Herrington & Sutcliffe in the New York office. McGowen works with financial institutions, lender groups and creditor committees who want to maximize recoveries in complicated bankruptcies, out-of-court restructurings and rights controversies. She also works with investors and acquirers of distressed companies. McGowen is a fellow of the American Bar Foundation.