Grace M. Lee

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

Grace M. Lee is a tax partner in the San Francisco office of Latham & Watkins and focuses on US federal income taxation.

Ms. Lee advises clients on US federal income tax matters relating to mergers and acquisitions, investments, and other transactions. She has substantial experience representing strategic and financial buyers and sellers, public and private companies, and investors in connection with US and cross-border mergers and acquisitions, joint ventures and partnerships, reorganizations, and financing transactions. Prior to joining Latham in 2007, she practiced in New York.

Ms. Lee clerked for Judge Susan Oki Mollway, US District Court for the District of Hawaii, from 2002 to 2003.

Ms. Lee has substantial experience advising clients in mergers and acquisitions, joint ventures, and other transactions. Her clients in recent matters include: 

  • ABRY Partners 
  • Adventist Health
  • Genstar Capital 
  • HCA
  • Hippo Enterprises
  • Intuit
  • KKR 
  • GreyLion Capital
  • Prospect Hill Growth
  • Square
  • System1 
  • WestView Capital Partners

Selected M&A representations include:

  • Aimmune Therapeutics in its US$2.6 billion sale to Nestle
  • CH2M Hill Companies, Ltd. in its US$3.27 billion sale to Jacobs Engineering Group
  • Cloudera in its US$5.3 billion sale to affiliates of Clayton, Dubilier & Rice and KKR
  • Cradlepoint in its US$1.1 billion sale to Ericsson
  • Five9 in its US$14.7 billion acquisition by Zoom
  • Hippo Enterprises in its US$5 billion business combination with Reinvent Technology Partners Z
  • Honey Science in its US$4 billion acquisition by PayPal
  • Intuit in its: 
    • US$7.1 billion acquisition of Credit Karma
    • US$12 billion acquisition of Mailchimp
    • US$340 million acquisition of TSheets
  • OpenTable in its US$2.6 billion sale to Priceline
  • Pipedrive in its majority investment by Vista Equity Partners
  • Planet Labs in its US$2.8 billion business combination with dMY Technology Group IV
  • Postmates in its US$3 billion sale to Uber
  • Safeway in its: 
    • Spinoff of Blackhawk Network Holdings
    • US$9 billion sale to Albertsons
  • Slack Technologies in its US$27.7 billion sale to Salesforce
  • Thoratec in its approximately US$3.48 billion sale to St. Jude Medical
  • Twitch Interactive in its US$970 million sale to Standard Chartered in (i) the Series A financing for, the Middle East’s largest online marketplace and (ii) the sale of to a multi-national technology company 
  • Virgin America in its approximately US$4.43 billion sale to Alaska Airlines

Ms. Lee also frequently represents issuers and underwriters in equity, debt, and convertible note offerings and investors and companies in connection with investments, financings, and restructurings

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