Abigail Smith

Practice Areas

Abigail C. Smith 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.

Abigail draws on substantial experience to guide issuers and underwriters on SEC-registered and exempted capital markets transactions, including:

- Initial public offerings (IPOs)

- Preferred and common equity offerings

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

Beyond the transactional context, Abigail cultivates trusted relationships with her clients to advise on ongoing disclosure, reporting, and broader corporate governance matters.

Abigail is a recognized thought leader in the capital markets space and has co-authored 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 6 to 18 with developing their creative and expository writing skills and helps teachers inspire their students to write.

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.