Masuda, Funai, Eifert & Mitchell, Ltd. is a U.S. law firm headquartered in Chicago, Illinois, with additional offices in suburban Chicago and Los Angeles, California.

Masuda was a general practitioner, with significant ties to the Japanese community and government of Japan, having been honored with Order of the Sacred Treasure Fourth Class in 1981, currently known as "The Order of the Sacred Treasure, Gold Rays with Rosette", by the country of Japan.

Masaru Funai concentrated his practice on advising foreign enterprises entering the U.S. market on all phases of business commencement and he was also honored with The Fourth Class of the Order of the Sacred Treasure by the Japanese government in 2001.

Masuda Funai has a broad range of practice areas, including corporate, finance and acquisitions, commercial and trade, employment, labor and benefits, immigration,[1] litigation and real estate practices.

Alliott Group is an international law firm network.