MEGAN N. GATES is a member in the Boston firm of Mintz Levin Cohn Ferris Glovsky and Popeo, PC, practicing in the business and finance section. She concentrates her practice on providing counsel to companies in public and private equity and debt financings, and with respect to compliance obligations under the Securities Exchange Act of 1934. Ms. Gates has extensive experience with tender offers, exchange offers, and going-private transactions, including preparation of offering documents and related materials. She also frequently advises clients with respect to corporate governance matters, including compliance with the Sarbanes-Oxley Act of 2002. Prior to joining the firm, Ms. Gates served as associate general counsel for a Fortune 100 corporation, where she was responsible for securities offerings and compliance for the corporation and its numerous publicly traded subsidiaries. Ms. Gates received her B.A. in Japanese studies, magna cum laude, from Wellesley College in 1990, where she was elected to Phi Beta Kappa, and received her J.D. from Boston College Law School in 1994. (October 2008)