K&L Gates is a law firm firm based in Pittsburgh, United States that k&l gates is a us-headquartered international law firm formed in 2007 through the merger of kirkpatrick & lockhart and preston gates & ellis, with roughly 1,800 lawyers across offices in the americas, europe, the middle east, asia and australia. its digital assets, blockchain technology and virtual currencies practice advises token issuers, exchanges, marketplaces, payment platforms and institutional investors on regulation, token and equity financings, structuring and m&a. the team works with agencies including the sec, cftc, ofac, fincen and doj, plus uk and eu regulators. They serve clients in United States, United Kingdom, European Union, Asia, Australia, Middle East. K&L Gates is listed on The Token Playbook's vetted provider registry at thetokenplaybook.com/registry/k-and-l-gates.