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Gates Capital provides a full range of investment banking and advisory services to a growing number of corporations, tax-exempt municipal bond issuers, and not-for-profit organizations. An important part of these activities as been on behalf of manufacturers and 501(c) (3) non-profit entities.

Gates Capital Corporation was formed in 1992 as the successor to Langdon P. Cook & Co., Incorporated, founded in 1974. Gates derived its name from an acronym for Government And Tax Exempt Securities.