Sarah S. Mallett

While at Kirkland, Sarah has worked on the following selected matters:

Government Defense

• Defense of a large eCommerce company in parallel investigations by the SEC and DOJ regarding financial reporting.
• Defense of a transportation and logistics company in parallel investigations by the SEC and DOJ related to accounting practices and financial reporting.
• Defense of a Fortune 50 company in an SEC investigation.
• Defense of a global chemical and materials company in an SEC investigation relating to financial disclosures and accounting practices.
• Defense of a global technology company in parallel investigations by the SEC and DOJ.
• Defense of a pharmaceutical company in an SEC investigation concerning potential insider trading.
• Defense of a major technology firm in a False Claims Act investigation by the DOJ.
• Representing a public relations firm in connection with an SEC investigation related to cryptocurrency.
• Defense of a former senior officer in an SEC investigation related to accounting and disclosure practices.
• Defense of a large eCommerce company in an investigation by the New York Attorney General’s office related to financial reporting and consumer protection issues.

Internal Investigations

• Conducted an internal investigation and advised on governance issues for a Fortune 50 company regarding certain vendor practices.
• Conducted an internal investigation and advised on governance issues for a Fintech company regarding compliance with various FTC and NYDFS requirements.
• Conducted an internal investigation and advised on governance issues for a multinational software provider regarding accounting practices at a subsidiary.
• Conducted an internal investigation and advised on governance issues for a Fintech company related to corporate compliance and vendor practices.
• Conducted an internal investigation and advised on governance issues for a large software company.
• Advising an infrastructure company on cybersecurity framework and enhancements and crisis response.

While at the SEC, Sarah worked on the following selected matters:

• Supervised SEC investigation and settled enforcement action of registered investment advisers in connection with more than $50 million in undisclosed fees and other alleged conflicts of interest.
• Supervised SEC investigation and litigated action alleging certain entities and individuals operated as unregistered broker-dealers that facilitated more than $1.2 billion of securities trading.
• Co-supervised SEC investigation and settled enforcement action against international audit firm, firm CEO, and engagement quality review partner for professional misconduct, reporting violations, and proxy fraud violations in connection with de-SPAC transaction.
• Supervised SEC investigation and settled enforcement action in connection with international Fortune 500 company's violation of Rule 21F-17 under the Dodd-Frank Whistleblower Rules.
• Supervised SEC investigation and litigated action against international entities and an individual alleged to have fraudulently raised more than $1 billion of crypto asset securities.
• Co‐lead counsel in SEC complex fraud investigation of battery-electric and hydrogen-powered vehicle transportation company resulting in settled enforcement action against the company and litigated action and parallel criminal prosecution of former founder and CEO.
• Supervised numerous investigations regarding public company issuers, executives, and their auditors, regarding alleged violations of antifraud, internal accounting controls, disclosure controls and procedures, and internal control over financial reporting provisions of federal securities laws.

Government Investigations & Securities Litigation Associate, Haynes and Boone LLP, 2011–2016