Mock Friedman, Abigail E.

Abigail E. Friedman

Associate

abigail.friedman@lw.com
    Mock Friedman, Abigail E.

    Abigail E. Friedman

    Associate

    abigail.friedman@lw.com

    Profile

    Abigail Friedman advises clients on a full spectrum of tax matters, particularly involving strategic cross-border and private equity M&A.

    Abigail draws on a sophisticated understanding of the ever-evolving tax landscape to represent public and private companies, partnerships, investors, and financial institutions on:

    • Public and private mergers, acquisitions, and divestitures, including spin-offs, joint ventures, and internal restructurings
    • Complex capital markets offerings
    • Financing and financial instrument matters

    Abigail has significant experience advising on all aspects of special purpose acquisition company (SPAC) offerings and transactions and has presented to a New York State Bar Association Committee and lectured to a New York University graduate tax class on SPACs and related tax issues.

    Abigail maintains an active pro bono practice, representing nonprofit organizations.

    Before joining Latham, Abigail was a tax associate in the New York office of another global law firm.

    Experience

    Abigail’s experience includes advising:

    Strategic Transactions

    • CyberArk on its US$25 billion acquisition by Palo Alto Networks
    • Bunge on acquiring Viterra, creating a US$100 billion global agribusiness company
    • Aon on selling its cybersecurity and IP litigation consulting groups to LevelBlue
    • Boston Scientific on:
      • Acquiring SoniVie
      • Its US$1.16 billion acquisition of Silk Road Medical
    • phData on an investment by Gryphon Investors
    • Omnicom on:
      • Acquiring Interpublic Group
      • Acquiring Flywheel
    • EssilorLuxottica on its US$1.5 billion acquisition of the Supreme brand from VF
    • NVIDIA on acquiring Run:ai
    • SLB on acquiring ChampionX
    • Watts Water Technologies on:
      • Acquiring Josam Company
      • Its US$303 million acquisition of Bradley
    • The Houston Rockets on acquiring AT&T Sportsnet Southwest with the Houston Astros
    • Ironwood Pharmaceuticals on acquiring VectivBio
    • Above Food on its de-SPAC business combination with Bite Acquisition Corp. 
    • Mercato Partners Acquisition Corporation, a SPAC, on its de-SPAC business combination with Nuvini Holdings
    • Otonomo on its merger with Urgently
    • KAR Auction Services on its spin-off of IAA*
    • IQHQ, a life science-focused real estate investment trust (REIT), on multiple equity and debt refinancings, restructurings, strategic transactions, and REIT matters
    • Spectaire on its de-SPAC business combination with Perception Capital Corp. II

    Private Equity

    • KKR on:
      • Its US$105 million investment in Qventus
      • Acquiring Marmic Fire & Safety
    • Carlyle Group portfolio company StandardAero on acquiring Aero Turbine from Gallant Capital
    • Permira on its US$6.9 billion take-private acquisition of Squarespace
    • Silver Lake on its investment in ProService

    Capital Markets and Financings

    • Innoviz Technologies on its:
      • US$40 million registered direct offering
      • Upsized public offering of ordinary shares
    • A global medical device leader on the US$50 million series D financing round of TriCares
    • Omada Health on growth financing comprising a US$60 million term loan and US$20 million in asset-based revolving credit facilities

    *Matter handled prior to joining Latham

    Qualifications

    Bar Qualification

    • California
    • District of Columbia
    • New York

    Education

    • LLM in Taxation, New York University School of Law, 2019
    • JD, University of Virginia School of Law, 2014
      Order of the Coif
    • BA, Wellesley College, 2010
      magna cum laude

    Practices

    News & Insights

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