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Matthew O'Loughlin

Matthew O’Loughlin is a partner in the Corporate Department and is a member of the Mergers & Acquisitions Group. Matthew counsels clients on corporate, strategic and transactional matters, representing public and private companies, entrepreneurs, high-net worth families, investors, private equity groups and investment banks. He acts as outside corporate counsel, advises boards of directors and assists companies with their day-to-day legal needs. This includes public and private securities offerings, mergers and acquisitions, joint ventures, and other strategic and complex transactions and liquidity events. He also advises clients on SEC reporting matters and corporate governance.

Matthew’s clients are principally in the life science/healthcare, food and beverage, health and wellness, consumer products, technology and entertainment industries. He also has particular experience in cross border transactions.

On December 22, 2020, the staff of the Securities and Exchange Commission’s Division of Corporation Finance issued new guidance with disclosure considerations for special purpose acquisition companies (“SPACs”). The new guidance is reflected in CF Disclosure Guidance Topic No. 11 (“Topic No. 11”). SPACs, or “blank check companies,” become public reporting companies through initial public

On December 1, 2020, Nasdaq proposed new listing rules that, if approved by the SEC following a public comment period,[1] would require Nasdaq-listed companies either to have, or explain why they do not have, at least two diverse directors and disclose information about the diversity of their directors on an annual basis.  The new

On November 19, 2020, the Securities and Exchange Commission (SEC) adopted amendments to Regulation S-K that update and streamline its rules governing Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A) disclosure and related requirements to provide selected financial data and quarterly financial information.[1]  The rule changes are part of

On November 2, 2020, the Securities and Exchange Commission adopted amendments to facilitate the use of private, or “exempt,” offerings.  The changes will impact offerings structured pursuant to Section 4(a)(2), Regulation D and Regulation S, as well as offerings conducted under Regulation A and Regulation Crowdfunding. The stated purpose of the changes is to facilitate

The Securities and Exchange Commission (the “SEC”) recently adopted amendments to Regulation S-X and related rules and forms that will streamline and reduce the financial statements required to be filed in connection with significant business acquisitions by all SEC registrants.[1] As part of these amendments, the SEC overhauled Rule 3-14 of Regulation S-X, which


On May 21, 2020, the Securities and Exchange Commission (the “SEC”) amended the financial statement and other disclosure requirements that apply when public companies acquire or dispose of a business or real estate operations.[1] The amendments simplify and rationalize the current rules, and should on balance decrease the regulatory burdens on public companies.

As the COVID-19 virus disrupts businesses, public companies face both operational and compliance challenges as public disclosure has become a more complex and evolving task. Companies with calendar year-ends are beginning to prepare their quarterly reports on Form 10-Q, and companies with other fiscal year-ends may be preparing annual reports on Form 10-K, or on

On January 30, 2020, the Securities and Exchange Commission (“SEC” or “Commission”) published interpretive guidance (the “Guidance”) that companies should consider when disclosing key performance indicators (“KPIs”) and other metrics in Management’s Discussion and Analysis of Financial Condition and Results of Operations (“MD&A”). The Guidance, which is consistent with staff comments in this area, describes