David M. Lynn

Partner | Washington, D.C.

dlynn@mofo.com | (202) 778-1603 dlynn@mofo.com
(202) 778-1603
No two situations or clients are alike. My work at the SEC and in private practice has given me the experience to deal with a myriad of circumstances.

David M. Lynn is co-chair of the firm’s Corporate Finance | Capital Markets practice. He served as Chief Counsel of the Division of Corporation Finance at the U.S. Securities and Exchange Commission.

Dave provides guidance to companies, underwriters, boards of directors, and other market participants on corporate finance and governance matters, as well as best practices for disclosure and compliance. In addition to being a leading authority on SEC issues, Dave is particularly well known in the area of executive compensation disclosure, having co-authored “The Executive Compensation Disclosure Treatise and Reporting Guide.”

While serving as Chief Counsel of the Securities and Exchange Commission’s Division of Corporation Finance, Dave led the rulemaking team that drafted significant revisions to the SEC’s executive compensation and related party disclosure rules. Dave rejoined the SEC as Chief Counsel shortly after adoption of the Sarbanes-Oxley Act of 2002, and served in that position until 2007 providing interpretive advice, formulating policy decisions, and publishing the Division’s Compliance and Disclosure Interpretations. Dave initially served on the SEC staff from 1995-2000 as an Attorney-Advisor, and subsequently as a Special Counsel in the Division of Corporation Finance. While in private practice from 2000-2003, he advised clients on SEC investigations, securities transactions, mergers and acquisitions, and corporate governance.

Dave is co-editor of TheCorporateCounsel.net, The Corporate Counsel, CompensationStandards.com, and The Corporate Executive, which are widely read sources on securities, governance, executive compensation, and corporate law matters. Dave also has served as chair of the American Bar Association Business Law Section’s Federal Regulation of Securities Committee, co-chair of the Practising Law Institute’s Annual Institute on Securities Regulation, and chairman of the Board of Trustees of the Securities and Exchange Commission Historical Society.

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