Mike Rowe is an associate in the Houston office of Latham & Watkins and a member of the Tax Department.

Mr. Rowe focuses his practice on U.S. federal income taxation as it applies to financings, in-court and out-of-court restructurings, mergers, acquisitions, dispositions, and capital markets transactions. Mr. Rowe regularly advises clients in the energy sector including corporations, private equity firms, investment banks, and master limited partnerships (MLPs). 


Mr. Rowe has offered tax advice with respect to the following transactions: 
  • Occidental Petroleum Corporation – deconsolidation of Western Midstream Partners, LP 
  • Citizen Energy Operating, LLC – US$1 billion acquisition of Roan Resources, Inc.
  • Energy Transfer, L.P. – US$5.1 billion acquisition of SemGroup Corporation
  • Monitronics International Inc. – pre-packaged chapter 11 bankruptcy proceedings
  • Phillips 66 Partners LP – US$5.4 billion sale of incentive distribution rights and general partner economic interests to Phillips 66 Partners GP
  • Conflicts Committee to the Board of Directors of MPLX LP – MPLX LP’s US$14 billion acquisition of Andeavor Logistics LP
  • Kayne Anderson Acquisition Corp.  – US$3.5 billion agreement with Apache Corporation to create Altus Midstream Company 
  • Energy Transfer Equity, L.P. – US$62 billion acquisition of Energy Transfer Partners, L.P.
  • Layne Christensen Company – US$565 million acquisition by Granite Construction Inc. 
  • Andeavor Logistics LP – US$1.8 billion acquisition of Western Refining Logistics LP 
  • Counsel to both lenders and borrowers in various commercial lending and financing transactions 
  • Counsel to both issuers and investment banks in numerous equity and debt offerings and liability management transactions

Bar Qualification

  • Texas


  • JD, University of Texas School of Law, 2016
    With Honors, Order of the Coif
  • Bachelor of Business Administration, University of Arizona, 2012
    With Honors, summa cum laude