Nicholas Low (1739-1826) was a prominent merchant with the firm Low & Wallace. He was also a real estate developer in New York City and upstate New York, including the town of Lowville, which was named for him. Low was a supporter of the revolution and served as a member of the New York constitutional convention in 1788, and later in the state assembly. He was also a director of the Bank of New York, and a long-time financial advisor to the statesman Rufus King. He was born in New Brunswick, New Jersey to Cornelius Low, Jr. and Johanna Gouverneur Low, and married Alice Halliburton. Their daughter, Henrietta Liston Low, married Rufus King's son Charles. Low died in New York City in 1826.