Sandra L. Flow’s practice focuses on capital markets and corporate governance.

She has represented both U.S. and international issuers, as well as underwriters, in a variety of SEC-registered and private securities offerings, as well as domestic and cross-border listings. She has also participated in the development of new financial instruments and related offerings. Sandra’s corporate governance practice includes advising companies on a wide range of governance and disclosure issues, including compliance with the Sarbanes-Oxley Act and listing standards of the NYSE and Nasdaq. She has also advised a number of companies on issues relating to financial statement restatements.

Sandra joined the firm in 1995 and became a partner in 2004. From 1997 to 1999, she was resident in the Frankfurt office. Prior to her legal career, Sandra worked at The First Mercantile Corporation, a boutique investment banking firm in Toronto, Canada, specializing in foreign exchange instruments.

Sandra speaks frequently on capital markets and corporate governance matters and is the author of numerous publications. She is also the Co-Chair of the Honoree Committee of DirectWomen, an organization that works to increase the representation of women lawyers on corporate boards.


Selected Activities

  • Co-Chair, Practicing Law Institute’s Program on Annual Disclosure Documents
  • Board Chair, Public Interest Law Foundation at Columbia, Inc.
  • Former Chair, Committee on Securities Regulation, New York City Bar Association

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Events