Mary Beth Breslin is the Legal Branch Chief in the Office of Healthcare and Insurance in the Division of Corporation Finance at the U.S. Securities and Exchange Commission. Ms. Breslin manages and supervises attorneys engaged in the analysis and review of filings made under the Securities Act of 1933 and the Securities Exchange Act of 1934. Previously, she worked in the Office of Electronics and Machinery and served as Special Counsel in the Office of Chief Counsel, both in the Division of Corporation Finance. Prior to law school, Ms. Breslin was an emerging markets derivatives trading assistant at J.P. Morgan and Merrill Lynch. She received her law degree cum laude from Villanova University School of Law and her B.S.F.S. from the School of Foreign Service at Georgetown University.