Paul Dudek is a partner in the Washington, D.C. office of Latham & Watkins. Mr. Dudek joins Latham after 23 years as Chief of the Office of International Corporate Finance in the US Securities Exchange Commission’s (SEC) Division of Corporation Finance. His practice covers all aspects of cross-border capital market transactions involving non-US companies and sovereigns, as well as related regulatory matters.

In his previous role, Mr. Dudek oversaw the Office’s efforts to develop and implement rulemaking initiatives and interpretive policies pertaining to US public and private offerings, listings and other transactions and periodic reporting by foreign private issuers in the US and multinational offerings by foreign and domestic issuers, especially with respect to Regulation S, Rule 144A, Form 20-F and Securities Act and Exchange Act filings by foreign private issuers, the Multijurisdictional Disclosure System (MJDS), American depositary receipts (ADRs) and International Financial Reporting Standards (IFRS).

Mr. Dudek has deep and rich experience in SEC registrations. During his tenure as Office Chief, more than 2000 foreign private issuers completed their initial registrations with the SEC, including through traditional global or US-only IPOs, privatizations, spin-offs, straight listings and M&A transactions, and many sovereign issuers completed their initial US registered debt offerings. Similarly in that time, numerous foreign corporate and governmental issuers effected a wide range of follow-on capital markets transactions in SEC registered offerings.

Among his recent efforts, Mr. Dudek led various initiatives relating to IFRS, and he helped implement rulewriting and other projects under the Dodd-Frank Act of 2010 and the JOBS Act of 2012, including projects relating to cross-border derivatives transactions, the extra-territorial application of the anti-fraud provisions of the federal securities laws and amendments to Rule 144A.

Mr. Dudek also served as the Commission’s representative to the Corporate Governance Committee of the Organization for Economic Co-operation and Development (OECD). He completed significant work relating to international organizations, including the International Organization of Securities Commissions (IOSCO) and the Financial Stability Board.

Prior to joining the SEC, Mr. Dudek was in private practice in New York, where he advised a range of foreign and US companies and financial intermediaries on capital markets transactions.

Mr. Dudek was an adjunct professor at Georgetown University Law Center.

Thought Leadership

Mr. Dudek is frequently asked to speak and write on emerging industry topics, including:

  • Panelist, “Key Developments in Capital Formation, Disclosure and Financial Reporting,” SEC Regulation Outside the United States (2018)
  • Sole speaker, “Public Offerings in the United States,” China Securities Regulatory Commission (2014)
  • Keynote Speaker, Practising Law Institute – Annual Securities Law Institutes (2013)
  • Lead Presenter, SEC International Technical Assistance Programs in Turkey (2010-2011)
  • Testified, Congressional US-China Security and Economic Review Commission (2010)
  • Co-Moderator, “Practical Issues Surrounding the Use of IFRS in the US in Recent Years,” SEC Public Roundtable (2007)
  • “From Ducklings to Swans: More Companies Will Qualify as a ‘Smaller Reporting Company’,” Latham & Watkins Client Alert (2018)
  • “Spotify Case Study: Structuring and Executing a Direct Listing,” Latham & Watkins Client Alert (2018)
  • “Easing the Burden,” Capital Markets Non-GAAP Rules Compliance (2017)
  • “Public Company Summer/Fall To-Do List: 5 Steps Toward CEO Pay Ratio Disclosure,” Latham & Watkins Client Alert (2017)
  • “Hail, Hail Freedonia: Frequently Asked Questions About SEC Registration on Schedule B by Foreign Governments,” Latham & Watkins Client Alert (2017)
  • “When Acronyms Collide: 20 FAQs for FPIs as IFRS Meets XBRL,” Latham & Watkins Client Alert (2017)
  • “XBRL for Foreign Private Issuers: Coming Next Year,” Latham & Watkins Client Alert (2017)
  • “Defining Foreign Private Issuers: Are You a Wizard or a Muggle?” Latham & Watkins Client Alert (2017)
  • “Applying Morrison to American Depositary Receipts,” Insights (2017)  
  • “The SEC and Foreign Private Issuers,” US Securities Laws and Foreign Private Issuers (2007)
  • “SEC Disclosure Requirements,” Zugang zum US-Kapitalmarkt für Deutsche Aktiengesellschaften (1998)

Bar Qualification

  • District of Columbia
  • New York


  • JD, New York University School of Law
    cum laude, Order of the Coif
  • BA, Fordham University
    summa cum laude, Phi Beta Kappa

Languages Spoken

  • English