David Mittelman is partner in the San Francisco office of the international law firm of Reed Smith LLP. His practice involves counseling public companies and related ersons on the interpretation and application of disclosure and compliance issues under the federal securities laws. David previously served as legal branch chief in the division of Corporation Finance at the Securities and Exchange Commission. His seven-year tenure at the SEC spanned the implementation of the Sarbanes-Oxley Act and its various rulemakings, and included service on the Shareholder Proposal Task Force and in the Office of Mergers & Acquisitions. David is a graduate of Boston College and Suffolk University Law School, and holds an LLM in taxation from NYU.