Abigail Smith

Practice Areas

Abigail serves as a trusted advisor to senior executives and boards of directors in transactional, corporate governance, and disclosure matters. She represents clients in their highest stakes capital markets transactions, with a primary focus on the real estate investment trust (REIT), financial services, and hospitality industries.

Drawing on two decades of experience in corporate and securities matters, she has substantial experience guiding issuers and underwriters on SEC-registered and exempted capital markets transactions. Such transactions include:

- Initial public offerings (IPOs)

- Preferred and common equity offerings

- Debt offerings, including investment grade, high yield, and green bonds

She also represents clients in spinoff transactions. Beyond the transactional context, Abigail cultivates trusted relationships with her public company executives and boards of directors to advise on ongoing disclosure, SEC reporting, NYSE and Nasdaq compliance, and broader corporate governance matters.

Abigail speaks at industry conferences regarding securities regulations and corporate governance matters. She is also a recognized thought leader in the capital markets space and has co-authored each of LexisNexis’ “Real Estate Investment Trust (REIT) Guide for Capital Markets” and “Equity Capital Markets in the USA.”

She serves as a member of the board of directors of 826DC, a nonprofit organization that supports students ages six to 18 with developing their creative and expository writing skills and helps teachers inspire their students to write.

Abigail serves as a member of Latham’s Corporate Department Opinions & Confirmations Committee. She also serves on Lateral Partner Integration Committee for Latham’s Washington, D.C. office. Before joining Latham, she was a partner at another global law firm, where she served on the firm’s US Opinions Committee and frequently contributed to client publications related to securities law developments.