The law firm of Eltman, Eltman & Cooper, P.C., a professional corporation with headquarters in New York City, has been a leading practitioner of credit and collections law since 1947. Since 1993, Eltman Eltman & Cooper has been a pioneer in using legal collections and judgment enforcement to maximize returns in the debt buying industry. The firm now has established a new collection niche that capitalizes on the latest innovations in modeling and investigation techniques to revolutionize judgment enforcement.