Securities offerings and listings in the US: an ... - Latham & Watkins

SECURITIES OFFERINGS AND LISTINGS INTHE UNITED STATES: AN OVERVIEW FORNON-US ISSUERSAlexander F CohenGay BronsonBryant EdwardsMark StegemoellerLatham & WatkinsAlexander F Cohen, Gay Bronson and Bryant Edwards are partners in the London office of Latham & Watkins, and MarkStegemoeller is a partner in the Los Angeles office of Latham & Watkins LLP. The authors would like to thank the followingpartners and associates of the firm for their assistance in preparing this Overview and their comments on various drafts: Kirk ADavenport and Adam B Cohen of the New York office (co-authors of the chapter entitled “Required Financial StatementDisclosure”); Olof Clausson, Aino Bunge, Scott Colwell, Michael Dunn, Jonathan Nunes, Ulrik Pedersen, and JamalQaimmaqami of the London office; Christopher T Burt of the Los Angeles office; Laurie B Smilan of the Northern Virginiaoffice; and William R Baker, III and Thomas J Kim of the Washington DC office. The authors would also like to thank RaviRao, a director in the London office of PricewaterhouseCoopers LLP, for his helpful comments on the chapter entitled “RequiredFinancial Statement Disclosure.” Any errors or omissions are, of course, solely the responsibility of the authors.Latham & Watkins operates as a limited liability partnership worldwide with affiliates in the United Kingdom and Italy, where the practice isconducted through an affiliated multinational partnership.© Euromoney Institutional Investor and Latham & Watkins 2003. All rights reserved. All or part of this document has been or may be used inother materials published by the authors or their colleagues at Latham & Watkins and may be updated or changed in other materials. Theinformation contained in this document is published by Latham & Watkins as a service and should not be construed as legal advice. Should furtheranalysis or explanation of the subject matter of this document be required, please contact any of the authors or the Latham & Watkins attorney withwhom you normally consult.www.iflr.comUS SECURITIES OFFERINGS: A GUIDE FOR NON-US ISSUERS