Kramer Levin Naftalis & Frankel LLP (known as Kramer Levin) is an American law firm headquartered in New York City. The firm is composed of 325 lawyers in 60-plus practice areas, with branch offices in Silicon Valley and Paris, France. Many of the firm's attorneys have served as directors of nonprofit legal service providers, such as the Legal Aid Society, as well as other community-based nonprofits.