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About

Lock 39 Capital

At Lock 39 Capital, we make tax credit transactions straightforward and efficient, seamlessly integrating into your team to get deals done. We started with a clear vision: to reshape the experience for real estate developers and tax credit investors alike. With deep expertise in tax law, accounting, transaction structuring, lending, and direct tax credit equity investing, we don’t just navigate the complexities—we embrace them.

With over 25 years of combined industry experience and over $1 billion in tax equity closed, we know firsthand that tax credit deals can be highly structured, technical, and sometimes tough to close. That’s exactly why we’re here. At Lock 39, we take the friction out of the process, guiding our clients every step of the way with clarity, confidence, and a creative approach.

Our mission is simple: to provide smart, client-focused solutions that maximize opportunities while upholding the highest ethical standards. We believe in honest conversations, transparent transactions, and building long-term relationships that drive real success. Whether you’re a developer financing your next historic project or an investor looking for the right opportunity, Lock 39 Capital is the partner you can count on.

Let’s get deals done—efficiently, strategically, and with a team that truly understands this space.

Dan Bergrin | Managing Principal

 

As a trained and experienced tax attorney, Dan advises developers, investors, and capital partners on complex real estate and tax credit transactions. His work focuses on historic rehabilitation tax credits, transaction structuring, and tax-driven capital planning. Dan brings a tax, legal, and financial perspective to every engagement, with an emphasis on practical execution and long-term value creation.

 

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