The Dewey Trial Guide to New York City Dining

The lawyers and executives at fallen law firm Dewey & LeBoeuf LLP sure knew how to eat.

That’s one conclusion we’ve reached so far in the criminal trial against three former Dewey leaders, now entering its third month.

Through emails and witness testimony, jurors have been told about several fine-dining experiences that prosecutors say played a key role in an alleged conspiracy that precipitated Dewey’s 2012 collapse.

As close followers of the trial know, the Manhattan district attorney’s office has accused Dewey’s former chairman, Steven Davis, ex-chief financial officer, Joel Sanders, and former executive director, Stephen DiCarmine, of conspiring to defraud Dewey’s banks, auditors and creditors by hiding the true nature of the firm’s financial condition. The three deny wrongdoing, and a lawyer for Mr. Davis has already said he plans to ask the judge to dismiss the case against his client once the prosecution finishes presenting its evidence.

The trial is likely to last until October. In the meantime, here’s a handy guide to help you take a tour of Dewey’s old haunts.

Del Frisco’s — Prosecutors allege the Dewey conspiracy started after a Dec. 30, 2008, dinner at this midtown Manhattan steakhouse, attended by Mr. Sanders and two employees from the finance and billing departments. After going to dinner, prosecutors say, Mr. Sanders and others created a document called the “Master Plan” that detailed accounting adjustments that would help them meet a crucial bank covenant. The defense says there was nothing improper with the adjustments they made to the books. Del Frisco’s also played host to Dewey holiday parties.

Circo — A favorite dining spot of Dewey’s former leaders, Circo made an appearance in the trial through a 2011 email in which Mr. DiCarmine asks Frank Canellas, Dewey’s former finance director, to meet at the bar of this high-end Italian joint to discuss the firm’s bank covenants. Mr. Canellas, who has pleaded guilty to second-degree grand larceny, testified for several days last month as a key prosecution witness. When Dewey filed for bankruptcy in 2012, Circo submitted a claim saying it was owed $800.

Grand Havana Room — Much has been made over the years about Dewey’s $150 million bond offering, which refinanced existing bank debt. The idea for the offering came about during a meeting at a Manhattan cigar club, Mr. Canellas told the jury, when one of the firm’s J.P. Morgan Chase & Co. bankers made the suggestion. A credit card bill shown during the trial included several charges at the Grand Havana, a members-only penthouse cigar club with panoramic views of New York.

Le Bernardin — One of the more colorful days of the trial came during the testimony of former Dewey partner Ralph Ferrara, now with Proskauer Rose LLP in Washington, D.C. The securities lawyer testified that he once came to New York in 2010 to dine at this Michelin-starred French seafood restaurant with firm leaders. At the dinner, he said, he thought he rebuffed an offer by Mr. Davis to take the title of vice chair. But weeks later, he said, an announcement went out naming him to the unwanted position.

da Umberto — Lori Cuneo, a J.P. Morgan Securities executive director, testified that she dined in April 2010 at this Italian restaurant with Dewey leaders and a group of institutional investors, according to Law360. A Dewey defense lawyer asked her if she recalled requesting Grey Goose vodka at dinner, Law360 reported, to which she replied, “Grey Goose is a popular drink for me.”