Gavin M. Masuda

San Francisco
  • 505 Montgomery Street
  • Suite 2000
  • San Francisco, CA 94111-6538
  • USA
Profile Experience

Gavin Masuda is a partner in the San Francisco office of Latham & Watkins and a member of the firm’s Securities Litigation & Professional Liability, White Collar Defense & Investigations, and Complex Commercial Litigation Practices.

Mr. Masuda regularly advises the Big Four accounting firms and other market-leading companies on:

  • Civil securities class actions
  • Actions alleging professional negligence and breach of fiduciary duty
  • Shareholder derivative actions
  • Regulatory investigations and enforcement proceedings (including before the SEC and the PCAOB)
  • Implementation of regulatory guidance and auditing standards
  • Actions involving the alleged misappropriation of trade secrets

He draws on extensive experience representing Big Four accounting firms and their international affiliates in connection with some of the largest corporate failures, financial frauds, and restatements of the past decade.

Mr. Masuda is an advocate for diversity at Latham and in the legal profession. He is the partner in charge of recruiting for Latham’s San Francisco office, served as Global Leader of Latham’s Asian Lawyers Group, and is active with the California Minority Counsel Program. He also serves on Latham’s Ethics Committee.

Mr. Masuda’s experience includes representing:

  • Deloitte & Touche in connection with:
    • Numerous civil litigation and regulatory matters arising from the failure of Washington Mutual Bank, the largest bank failure in United States history. Matter resulted in a favorable settlement and no regulatory action.
    • Numerous civil litigation matters regarding Taylor, Bean & Whitaker Mortgage Company, involving claimed losses in excess of US$2 billion. Matter resulted in favorable settlements.
    • A putative securities class action and five separate “mass actions” pending in state and federal courts, alleging that Deloitte “participated or materially aided” certain securities sales by Aequitas Capital Management, in violation of the Oregon Securities Laws. Plaintiffs allege that Aequitas perpetrated a Ponzi-scheme upon investors and claim losses of up to US$650 million.
  • Representing Larry Ellison and Safra Catz in a shareholder derivative lawsuit pending in the Delaware Court of Chancery, alleging breach of fiduciary duty in connection with Oracle’s 2016 acquisition of NetSuite.
  • Ernst & Young in civil litigation related to comScore, Inc. Matter resulted in favorable settlement.
  • Ubiquiti Networks against allegations of securities fraud. Secured dismissal of fraud claims against the company’s CEO and CFO. Decision affirmed by the Ninth Circuit on appeal.
  • Pacific Gas & Electric Company in connection with a California shareholder derivative matter arising from the 2010 explosion in San Bruno. Obtained significant recovery on behalf of PG&E, while avoiding contentious litigation during the pendency of the federal criminal indictment against the company.    
  • National accounting firms against investigations by various federal agencies including the Department of Justice, the SEC, and the PCAOB.    
  • Former directors and officers of Frontier Bank against allegations of breach of fiduciary duty.    
  • A national accounting firm in civil actions alleging misappropriation of trade secrets and other intellectual property rights.
  • Western Digital against allegations of trade secrets misappropriation and breach of contract.
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