King & Spalding is an international law firm that represents a broad array of clients, including half of the Fortune Global 100, with 800 lawyers in 17 offices in the US, Europe, the Middle East and Asia. The firm has handled matters in over 160 countries on six continents and is consistently recognized for the results it obtains, uncompromising commitment to quality and dedication to understanding the business and culture of its clients. King & Spalding has earned an international reputation for its creative structuring of our clients' transactions, from property acquisitions and development to mergers and acquisitions and complex equity and debt financing. Our Real Estate practice includes multi-state portfolio acquisitions, dispositions and financings, US and European regulatory advice, equity investments, formation of institutionally advised opportunity funds, formation of public and private real estate investment trusts and "roll-ups" and other tax-efficient ventures involving contributions to real estate investment trusts or their related umbrella partnerships. King & Spalding's representation of developers and owner-operators includes significant involvement in the planning, acquisition, financing, construction, leasing, and management of office buildings, shopping centers, hotels, apartments, cutting edge mixed-use developments, industrial and business parks. Our lawyers have been actively involved in transactions throughout the United States on behalf of both US and foreign-based developers. Approximately 70 lawyers in the firm's Atlanta, New York, San Francisco, Charlotte, Houston, Frankfurt, Paris, London, Abu Dhabi and Dubai offices are actively engaged in this practice.