Sandra L. Flow is a partner based in the New York office. Ms. 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. Ms. Flow's corporate governance practice includes advising companies on their disclosure obligations and 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. Ms. Flow frequently speaks on corporate governance and capital markets matters.

Ms. Flow joined the firm in 1995 and became a partner in 2004. From May 1997 to December 1999, she was resident in the Frankfurt office.

Ms. Flow's native language is English, and she is fluent in German and proficient in French.

Ms. Flow is a member of the Bar in New York. She is Chair of the Committee on Securities Regulation of the New York City Bar Association and is Chair of the Board of the Public Interest Law Foundation at Columbia, Inc.

Ms. Flow received a J.D. degree from Columbia Law School in 1995, and an M.B.A. degree from Columbia Business School in the same year. She received an undergraduate degree, honours, from the University of Toronto (Trinity College) in 1990. From 1989 to 1991, Ms. Flow worked at The First Mercantile Corporation, a boutique investment banking firm in Toronto, Canada specializing in foreign exchange instruments.