Gayle is a partner of Thompson Coburn LLP, practicing in the firm’s Real Estate and Commercial Finance practice areas. Gayle's practice is concentrated in the areas of commercial real estate acquisition and development as well as commercial finance. She has represented real estate developers, financial institutions, including both bank and non-bank institutional lenders and corporate clients in a variety of complex real estate transactions throughout the United States. Transactions in which Gayle has been involved routinely include financing arrangements such as low income housing tax credits, tax increment financing, brownfield tax credits, new market tax credits and historic tax credits.