Melissa Lofing

Managing Director • United States

Melissa Lofing San Diego Managing Director
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4747 Executive Drive, 9th Floor
San Diego, CA 92121
United States

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Melissa Lofing

Managing Director • United States


Melissa M. Lofing is a Managing Director in the Financial Reporting Practice within the Valuation & Advisory (V&A) Group at Cushman & Wakefield. The Financial Reporting Practice is a specialty practice within V&A focusing on engagements involving real estate related consulting services, with a primary focus on valuation for financial reporting (GAAP & IFRS), including fair value measurements (ASC 820), purchase price allocations (ASC 805), capital leases (ASC 840), and reorganizations (ASC 852). Prior to joining Cushman & Wakefield, Melissa Lofing consulted with real estate clients in a variety of industries, including hospitality, healthcare, retail, residential development, manufacturing, and financial services.

Melissa has more than 20 years of valuation experience, primarily preparing valuations of tangible and intangible assets for financial reporting and tax reporting purposes. Prior to joining Cushman & Wakefield, Melissa was with KPMG LLP for close to 15 years, most recently as a Managing Director in its San Francisco office. While at KPMG, Melissa managed valuation teams in San Francisco, Chicago and San Diego and also completed a three-year rotation in Sydney, Australia. In addition, Melissa was with FMV Opinions for two years, preparing valuations for estate and tax purposes.

Significant consulting engagements include:

  • Analysis of a government entity’s property portfolio to identify sites with the highest potential for divestment
  • Advisor on the subdivision and subsequent sale of underutilized property, netting the client approximately $40m
  • Feasibility evaluation of projects submitted for rental affordability grant funding
  • Advisor on the divestment of an inner city transit orientated development site
  • Acquisition due diligence on a portfolio of more than 700 leased assets throughout Australia

Significant financial and tax reporting engagements include:

  • An allocation under ASC 805 related to the approximate $6.5 billion acquisition of a public company focused on multi-family development and management
  • An allocation under ASC 805 related to the approximate $1.5 billion acquisition of a for-profit childcare business by private equity
  • A fair value analysis of a portfolio of 100+ hotels 
  • Valuation of a loan portfolio with approximately $20b in collective collateral value at the peak over a seven year period for retroactive tax reporting purposes

Melissa is experienced across a wide variety of asset types and has managed both domestic and international engagements. Melissa’s area of specialization includes portfolio valuations, valuation of hotels, large planned developments, acquisition and vendor due diligence. Consulting engagements include financial viability evaluations, identification of key risks and advice on risk mitigating strategies with regard to projects proposed for government grants, and internal auditing of valuation procedures and controls. Clients served by Melissa include lending institutions, hospitality companies, REITS, government agencies, developers, corporations and attorneys.


  • Designated Member, Appraisal Institute
  • California Certified General Real Estate Appraiser
  • Bachelor of Science – Business Administration, Finance, University of Arizona