Manchester-based Rowe Cohen saw its revenue dip by nearly 40 per cent since the firm split in February this year. Total revenue for 2006-07 was £5m, down 39 per cent from £8.2m. This followed the departure of three partners, who left to launch Lewis Hymanson Small. The firm split due to strategic differences, according to Rowe Cohen managing partner Simon Cohen. Rowe Cohen's future strategy will see it focus on regulatory work relating to health and safety prosecutions, personal injury, civil litigation and property disputes and transactions. Lewis Hymanson Small targets small and medium-sized businesses and owner-managed businesses in the commercial sector.