O’Melveny Worldwide

Dawn Lim is a counsel in O'Melveny's New York office advising on federal tax aspects of corporate and partnership transactions, including mergers and acquisitions, bankruptcy and restructurings, debt financings, investment funds, aviation finance, capital market offerings, and federal renewable energy credits and related tax equity investments.

Dawn previously assisted MNCs with U.S. international tax structuring and planning opportunities at a large public accounting firm, where she was part of the international tax practice in its Philadelphia, New York, and Singapore offices.

In addition to client work, Dawn is committed to supporting pro bono matters and regularly represents clients with respect to nonprofit entity formations and federal tax-exempt status applications.

Selected Renewable Energy Representations

  • Leading financial institutions in their tax equity financings of solar, wind and energy storage power projects developed by NextEra Energy, Inc., D. E. Shaw Renewable Energy Investments, and other significant renewable energy project developers.

Selected Mergers and Acquisitions Representations

  • Genius Sports Ltd. (NYSE: GENI) on its US$200 million acquisition of software company Second Spectrum, a leading provider of cutting-edge data tracking and visualization solutions. Alex advised on transaction structuring alternatives, qualification as a tax-free reorganization, and multi-jurisdictional tax issues.
  • Genstar Capital on its acquisition of Brook + Whittle, a leading provider of sustainable labeling solutions serving growth-oriented consumer end markets, from private equity firm TruArc Partners
  • Diversis Capital in its sale of cloud-based software company ArrowStream, Inc. to private equity company Tailwind Capital
  • Palladium Equity Partners, LLC in its acquisition of Envoy Global, a tech-enabled employment immigration services provider. Alex led tax-related matters on the acquisition, structuring, rollover terms, and post-closing governance structure.
  • Platinum Equity Advisors, LLC in its acquisition of Paramount Global Surfaces, Inc., a developer, importer, and distributor of premium porcelain and other tile surfaces
  • PMC Capital Group, LLC, a Los Angeles-based private equity firm, in its acquisition of StyroChem Canada, Ltd. from WinCup, Inc. StyroChem is a leading manufacturer of expandable polystyrene grades used in food service, packaging, construction, casting, and specialty applications with over US$100 million of revenue.
  • Private investment firm in various acquisitions, including of gym franchises, a software solutions company, and a wine and spirits company
  • Todd Boehly, Co-Founder, Chairman and CEO of the Eldridge holding company, in his acquisition of a minority interest in the Los Angeles Lakers NBA franchise
  • Atlanta Braves and SWB Investors on their sale of four minor league baseball teams

Selected Securities Offerings, Financings and Other Transaction Representations

  • TTM Technologies, Inc. (NASDAQ: TTMI), a leading global printed circuit board (PCB) manufacturer, on the execution of a definitive agreement to divest four manufacturing plants comprising substantially all of the assets of its Mobility business unit as a separate enterprise for US$550 million in cash consideration
  • Major financial services institution as administrative agent in a US$500 million syndicated secured revolving credit facility for entertainment production company
  • Global investment firm on its purchase of a portfolio of more than US$500 million in prime fixed-rate consumer automobile loans secured by new and used cars and light trucks, and on the financing of the assets via a secured term loan
  • Financial services institution on a US$70 million secured credit facility to renowned production company, to finance streaming films and episodic content
  • Entertainment brand management company in creation of, and multiple draw-downs under, a securitization facility to acquire and hold music rights from notable artists
  • Underwriters in HK IPO of Shanghai HeartCare Medical Technology Corporation Limited
  • Rainmed Medical with its HK $146 million IPO on HK Stock Exchange
  • B. Riley Securities on private placement financing of $55 million Series A Preferred Stock of Ribbon Communications
  • B. Riley Securities on the $1,025 billion public offering of Bed Bath & Beyond (Nasdaq: BBBY) Series A convertible preferred stock and warrants.  

Selected Restructuring Representations

  • Ad hoc group of term lenders in the Chapter 11 case of Belk, Inc. in a deal supported by all major lender groups to consensually restructure through a one-day prepackaged Chapter 11 filing
  • Specialty retailer Francesca’s Holdings Corporation in its Chapter 11 proceeding, which includes its sale to TerraMar Capital LLC
  • First lien lenders to gym chain 24 Hour Fitness in the financial restructuring of over US$1.2 billion of funded debt through which the group became majority owners of the reorganized company


  • Korean


Bar Admissions

  • New York


  • University of Pennsylvania Law School, J.D.: Editor (vol. 35) and Executive Technology Editor (vol. 36), University of Pennsylvania Journal of International Law; Pamela Daisy Award
  • University of Rochester, B.A., Economics: cum laude