<?xml version="1.0" encoding="UTF-8"?>
<!-- This sitemap was dynamically generated on June 3, 2026 at 6:19 pm by All in One SEO v4.9.1.1 - the original SEO plugin for WordPress. -->

<?xml-stylesheet type="text/xsl" href="https://www.graubard.com/default-sitemap.xsl?sitemap=root"?>
<urlset
	xmlns="http://www.sitemaps.org/schemas/sitemap/0.9"
	xmlns:xhtml="http://www.w3.org/1999/xhtml"
	xmlns:image="http://www.google.com/schemas/sitemap-image/1.1"
>
	<url>
		<loc><![CDATA[https://www.graubard.com/]]></loc>
		<lastmod><![CDATA[2024-02-21T22:05:22+00:00]]></lastmod>
		<changefreq><![CDATA[always]]></changefreq>
		<priority><![CDATA[1]]></priority>
		<image:image>
			<image:loc>
				<![CDATA[https://3812942.findlaw4.flsitebuilder.com/wp-content/uploads/sites/1403932/2023/07/AdobeStock_34966846-v5.jpg]]>			</image:loc>
		</image:image>
		<image:image>
			<image:loc>
				<![CDATA[https://3812942.findlaw4.flsitebuilder.com/wp-content/uploads/sites/1403932/2023/09/AdobeStock_145720483-new.jpg]]>			</image:loc>
		</image:image>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2026/05/key-contract-issues-can-occur-in-high-value-commercial-situations/]]></loc>
		<lastmod><![CDATA[2026-05-29T10:13:28+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2026/05/considerations-before-entering-into-a-new-market/]]></loc>
		<lastmod><![CDATA[2026-05-29T10:08:40+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/about-us/]]></loc>
		<lastmod><![CDATA[2026-05-20T05:49:07+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/attorneys/]]></loc>
		<lastmod><![CDATA[2026-05-20T05:46:22+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/attorney/kevett-mitchell/]]></loc>
		<lastmod><![CDATA[2026-05-20T05:45:01+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
		<image:image>
			<image:loc>
				<![CDATA[https://www.graubard.com/wp-content/uploads/sites/1403932/2026/05/kevett_mitchell.jpg]]>			</image:loc>
		</image:image>
		<image:image>
			<image:loc>
				<![CDATA[https://www.graubard.com/wp-content/uploads/sites/1403932/2023/07/AdobeStock_174172075.jpg]]>			</image:loc>
		</image:image>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/attorney/schwartz-peter-a/]]></loc>
		<lastmod><![CDATA[2026-05-20T05:34:49+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
		<image:image>
			<image:loc>
				<![CDATA[https://www.graubard.com/wp-content/uploads/sites/1403932/2026/05/schwartz_peter_a.jpg]]>			</image:loc>
		</image:image>
		<image:image>
			<image:loc>
				<![CDATA[https://www.graubard.com/wp-content/uploads/sites/1403932/2023/04/internal-banner.jpg]]>			</image:loc>
		</image:image>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/attorney/schwartz-eric-t/]]></loc>
		<lastmod><![CDATA[2026-05-20T05:34:44+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
		<image:image>
			<image:loc>
				<![CDATA[https://www.graubard.com/wp-content/uploads/sites/1403932/2025/03/schwartz_eric_t-1.jpg]]>			</image:loc>
		</image:image>
		<image:image>
			<image:loc>
				<![CDATA[https://www.graubard.com/wp-content/uploads/sites/1403932/2023/04/internal-banner.jpg]]>			</image:loc>
		</image:image>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/attorney/ross-brian-l/]]></loc>
		<lastmod><![CDATA[2026-05-20T05:34:41+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
		<image:image>
			<image:loc>
				<![CDATA[https://www.graubard.com/wp-content/uploads/sites/1403932/2026/05/ross_brian_l.jpg]]>			</image:loc>
		</image:image>
		<image:image>
			<image:loc>
				<![CDATA[https://www.graubard.com/wp-content/uploads/sites/1403932/2023/04/internal-banner.jpg]]>			</image:loc>
		</image:image>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/attorney/reich-elaine-m/]]></loc>
		<lastmod><![CDATA[2026-05-20T05:34:36+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
		<image:image>
			<image:loc>
				<![CDATA[https://www.graubard.com/wp-content/uploads/sites/1403932/2026/05/reich_elaine_m.jpg]]>			</image:loc>
		</image:image>
		<image:image>
			<image:loc>
				<![CDATA[https://www.graubard.com/wp-content/uploads/sites/1403932/2023/07/AdobeStock_174172075.jpg]]>			</image:loc>
		</image:image>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/attorney/pomeranz-edward-h/]]></loc>
		<lastmod><![CDATA[2026-05-20T05:34:32+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
		<image:image>
			<image:loc>
				<![CDATA[https://www.graubard.com/wp-content/uploads/sites/1403932/2026/01/pomeranz_edward_h.jpg]]>			</image:loc>
		</image:image>
		<image:image>
			<image:loc>
				<![CDATA[https://www.graubard.com/wp-content/uploads/sites/1403932/2023/04/internal-banner.jpg]]>			</image:loc>
		</image:image>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/attorney/miller-david-alan/]]></loc>
		<lastmod><![CDATA[2026-05-20T05:34:28+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
		<image:image>
			<image:loc>
				<![CDATA[https://www.graubard.com/wp-content/uploads/sites/1403932/2026/05/miller_david_alan.jpg]]>			</image:loc>
		</image:image>
		<image:image>
			<image:loc>
				<![CDATA[https://www.graubard.com/wp-content/uploads/sites/1403932/2023/07/AdobeStock_174172075.jpg]]>			</image:loc>
		</image:image>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/attorney/marcus-caryn-l/]]></loc>
		<lastmod><![CDATA[2026-05-20T05:34:24+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
		<image:image>
			<image:loc>
				<![CDATA[https://www.graubard.com/wp-content/uploads/sites/1403932/2026/05/marcus_caryn_l.jpg]]>			</image:loc>
		</image:image>
		<image:image>
			<image:loc>
				<![CDATA[https://www.graubard.com/wp-content/uploads/sites/1403932/2023/04/internal-banner.jpg]]>			</image:loc>
		</image:image>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/attorney/lucido-paul-a/]]></loc>
		<lastmod><![CDATA[2026-05-20T05:34:20+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
		<image:image>
			<image:loc>
				<![CDATA[https://www.graubard.com/wp-content/uploads/sites/1403932/2026/05/lucido_paul_a.jpg]]>			</image:loc>
		</image:image>
		<image:image>
			<image:loc>
				<![CDATA[https://www.graubard.com/wp-content/uploads/sites/1403932/2023/04/internal-banner.jpg]]>			</image:loc>
		</image:image>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/attorney/lessem-joseph-h/]]></loc>
		<lastmod><![CDATA[2026-05-20T05:34:15+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
		<image:image>
			<image:loc>
				<![CDATA[https://www.graubard.com/wp-content/uploads/sites/1403932/2026/05/lessem_joseph_h.jpg]]>			</image:loc>
		</image:image>
		<image:image>
			<image:loc>
				<![CDATA[https://www.graubard.com/wp-content/uploads/sites/1403932/2023/04/internal-banner.jpg]]>			</image:loc>
		</image:image>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/attorney/ingerman-steven-l/]]></loc>
		<lastmod><![CDATA[2026-05-20T05:34:11+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
		<image:image>
			<image:loc>
				<![CDATA[https://www.graubard.com/wp-content/uploads/sites/1403932/2020/08/ingerman_steven_l.jpg]]>			</image:loc>
		</image:image>
		<image:image>
			<image:loc>
				<![CDATA[https://www.graubard.com/wp-content/uploads/sites/1403932/2023/04/internal-banner.jpg]]>			</image:loc>
		</image:image>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/attorney/iden-mitchell-s/]]></loc>
		<lastmod><![CDATA[2026-05-20T05:34:07+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
		<image:image>
			<image:loc>
				<![CDATA[https://www.graubard.com/wp-content/uploads/sites/1403932/2026/05/iden_mitchell_s.jpg]]>			</image:loc>
		</image:image>
		<image:image>
			<image:loc>
				<![CDATA[https://www.graubard.com/wp-content/uploads/sites/1403932/2023/04/internal-banner.jpg]]>			</image:loc>
		</image:image>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/attorney/holth-anne-e/]]></loc>
		<lastmod><![CDATA[2026-05-20T05:34:03+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
		<image:image>
			<image:loc>
				<![CDATA[https://www.graubard.com/wp-content/uploads/sites/1403932/2026/05/holth_anne_e.jpg]]>			</image:loc>
		</image:image>
		<image:image>
			<image:loc>
				<![CDATA[https://www.graubard.com/wp-content/uploads/sites/1403932/2023/04/internal-banner.jpg]]>			</image:loc>
		</image:image>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/attorney/henner-lester-n/]]></loc>
		<lastmod><![CDATA[2026-05-20T05:34:00+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
		<image:image>
			<image:loc>
				<![CDATA[https://www.graubard.com/wp-content/uploads/sites/1403932/2026/05/henner_lester_n.jpg]]>			</image:loc>
		</image:image>
		<image:image>
			<image:loc>
				<![CDATA[https://www.graubard.com/wp-content/uploads/sites/1403932/2023/04/internal-banner.jpg]]>			</image:loc>
		</image:image>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/attorney/gallant-jeffrey-m/]]></loc>
		<lastmod><![CDATA[2026-05-20T05:33:56+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
		<image:image>
			<image:loc>
				<![CDATA[https://www.graubard.com/wp-content/uploads/sites/1403932/2026/05/gallant_jeffrey_m.jpg]]>			</image:loc>
		</image:image>
		<image:image>
			<image:loc>
				<![CDATA[https://www.graubard.com/wp-content/uploads/sites/1403932/2023/04/internal-banner.jpg]]>			</image:loc>
		</image:image>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/attorney/chill-c-daniel/]]></loc>
		<lastmod><![CDATA[2026-05-20T05:33:52+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
		<image:image>
			<image:loc>
				<![CDATA[https://www.graubard.com/wp-content/uploads/sites/1403932/2026/01/chill_c_daniel.jpg]]>			</image:loc>
		</image:image>
		<image:image>
			<image:loc>
				<![CDATA[https://www.graubard.com/wp-content/uploads/sites/1403932/2023/04/internal-banner.jpg]]>			</image:loc>
		</image:image>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/attorney/brown-alan-i/]]></loc>
		<lastmod><![CDATA[2026-05-20T05:33:47+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
		<image:image>
			<image:loc>
				<![CDATA[https://www.graubard.com/wp-content/uploads/sites/1403932/2026/05/brown_alan_i.jpg]]>			</image:loc>
		</image:image>
		<image:image>
			<image:loc>
				<![CDATA[https://www.graubard.com/wp-content/uploads/sites/1403932/2023/04/internal-banner.jpg]]>			</image:loc>
		</image:image>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/]]></loc>
		<lastmod><![CDATA[2026-05-20T04:02:31+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/employment-law-protecting-relationships-and-assets-at-the-business-core/]]></loc>
		<lastmod><![CDATA[2026-05-20T03:59:07+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2026/04/the-importance-of-a-human-capital-audit-during-an-acquisition/]]></loc>
		<lastmod><![CDATA[2026-04-22T11:10:23+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2026/03/3-board-level-blind-spots-that-trigger-fiduciary-duty-claims/]]></loc>
		<lastmod><![CDATA[2026-03-24T12:36:38+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2026/01/using-1031-exchanges-to-your-advantage/]]></loc>
		<lastmod><![CDATA[2026-01-27T15:47:51+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2026/01/when-ma-disclosures-could-lead-to-legal-risks-in-new-york/]]></loc>
		<lastmod><![CDATA[2026-01-27T10:07:47+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2025/12/the-critical-role-of-ndas-in-mergers-and-acquisitions/]]></loc>
		<lastmod><![CDATA[2025-12-24T14:46:01+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2025/11/legal-risks-in-cross-border-deals-for-new-york-companies/]]></loc>
		<lastmod><![CDATA[2025-11-11T03:20:00+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2025/11/why-are-more-joint-ventures-in-new-york-ending-up-in-court/]]></loc>
		<lastmod><![CDATA[2025-11-06T14:05:45+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2025/09/ipo-disclosure-requirements-what-ny-businesses-must-get-right/]]></loc>
		<lastmod><![CDATA[2025-09-29T14:18:35+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2025/09/3-forms-of-liability-to-address-during-mergers-and-acquisitions/]]></loc>
		<lastmod><![CDATA[2025-09-05T01:16:35+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2025/07/how-good-guy-guarantees-work-in-new-york-commercial-leases/]]></loc>
		<lastmod><![CDATA[2025-07-10T07:36:14+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2025/06/new-york-restrictive-covenant-stay-compliant-and-be-protected/]]></loc>
		<lastmod><![CDATA[2025-07-10T07:21:21+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2025/05/what-kind-of-property-qualifies-for-a-1031-exchange/]]></loc>
		<lastmod><![CDATA[2025-05-13T19:33:45+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2025/04/the-benefits-and-drawbacks-of-public-offerings/]]></loc>
		<lastmod><![CDATA[2025-04-12T16:08:07+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/privacy/]]></loc>
		<lastmod><![CDATA[2025-03-31T13:21:20+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2025/02/whats-ahead-for-mergers-and-acquisitions-in-2025/]]></loc>
		<lastmod><![CDATA[2025-03-03T20:47:38+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2025/02/who-invented-spacs/]]></loc>
		<lastmod><![CDATA[2025-02-19T21:58:14+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2025/01/rescission-can-end-a-b2b-relationship-marred-by-contract-breaches/]]></loc>
		<lastmod><![CDATA[2025-01-15T12:11:34+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2024/12/important-steps-to-take-when-changing-a-companys-form/]]></loc>
		<lastmod><![CDATA[2024-12-31T21:12:19+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2024/12/3-ways-a-business-partner-might-breach-their-fiduciary-duty/]]></loc>
		<lastmod><![CDATA[2024-12-24T01:35:05+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2024/10/primary-legal-considerations-when-taking-a-company-public/]]></loc>
		<lastmod><![CDATA[2024-10-05T10:50:19+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2024/08/3-common-commercial-lease-disputes/]]></loc>
		<lastmod><![CDATA[2024-08-29T12:35:10+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2024/07/what-are-security-exchange-over-the-counter-markets/]]></loc>
		<lastmod><![CDATA[2024-07-19T14:50:13+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2024/06/2-business-problems-that-litigation-can-help-de-escalate/]]></loc>
		<lastmod><![CDATA[2024-06-18T11:22:52+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2024/05/how-startups-can-effectively-acquire-capital/]]></loc>
		<lastmod><![CDATA[2024-05-31T00:39:25+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2024/05/ensuring-compliance-with-new-yorks-business-record-laws/]]></loc>
		<lastmod><![CDATA[2024-05-30T10:29:11+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2024/05/taking-action-after-a-copyright-violation/]]></loc>
		<lastmod><![CDATA[2024-05-19T23:29:09+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2024/05/the-impact-of-the-new-federal-ban-on-non-compete-agreements/]]></loc>
		<lastmod><![CDATA[2024-05-14T23:22:49+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2024/05/how-derivative-actions-help-shareholders-protect-their-investments/]]></loc>
		<lastmod><![CDATA[2024-05-12T22:48:56+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2024/05/the-ftc-shuffles-the-deck-with-a-non-compete-ban/]]></loc>
		<lastmod><![CDATA[2024-05-08T00:54:27+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2024/05/how-common-ownership-disputes-can-affect-a-business/]]></loc>
		<lastmod><![CDATA[2024-05-05T17:38:45+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2024/05/how-the-sec-recently-changed-rules-for-spacs/]]></loc>
		<lastmod><![CDATA[2024-05-02T14:06:42+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2024/05/3-risks-to-address-when-planning-a-merger-or-acquisition/]]></loc>
		<lastmod><![CDATA[2024-05-01T13:24:04+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2024/04/creditors-rights-when-a-debtor-files-for-bankruptcy/]]></loc>
		<lastmod><![CDATA[2024-04-30T13:26:34+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2024/04/securing-funding-for-a-new-business-via-venture-capital/]]></loc>
		<lastmod><![CDATA[2024-04-30T13:04:33+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2024/04/3-of-the-most-important-elements-of-business-formation/]]></loc>
		<lastmod><![CDATA[2024-04-29T13:00:53+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/litigation/]]></loc>
		<lastmod><![CDATA[2024-02-22T07:37:41+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/real-estate/]]></loc>
		<lastmod><![CDATA[2024-02-22T05:39:45+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/litigation/real-estate-litigation/]]></loc>
		<lastmod><![CDATA[2024-02-22T05:39:20+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/corporate-securities/corporate-counseling/]]></loc>
		<lastmod><![CDATA[2024-02-22T05:31:46+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/corporate-securities/]]></loc>
		<lastmod><![CDATA[2024-02-22T05:30:18+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/trusts-and-estates/]]></loc>
		<lastmod><![CDATA[2024-02-22T04:09:12+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/taxation-domestic-and-international/]]></loc>
		<lastmod><![CDATA[2024-02-22T04:09:04+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/real-estate/rent-regulation/]]></loc>
		<lastmod><![CDATA[2024-02-22T03:05:48+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/real-estate/landlord-tenant/]]></loc>
		<lastmod><![CDATA[2024-02-22T03:01:55+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/real-estate/cooperatives-and-condominiums/]]></loc>
		<lastmod><![CDATA[2024-02-22T02:58:29+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/litigation/surrogates-court-litigation/]]></loc>
		<lastmod><![CDATA[2024-02-22T02:57:13+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/litigation/securities-and-futures-litigation/]]></loc>
		<lastmod><![CDATA[2024-02-22T02:57:13+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/litigation/intellectual-property-litigation/]]></loc>
		<lastmod><![CDATA[2024-02-22T02:24:58+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/litigation/complex-commercial-litigation/]]></loc>
		<lastmod><![CDATA[2024-02-22T02:23:22+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/litigation/creditors-rights/]]></loc>
		<lastmod><![CDATA[2024-02-22T02:23:19+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/litigation/employment-litigation/]]></loc>
		<lastmod><![CDATA[2024-02-22T02:23:17+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/corporate-securities/venture-capital-investment-banking-private-fund-and-private-equity-transactions/]]></loc>
		<lastmod><![CDATA[2024-02-22T02:12:08+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/corporate-securities/pipes-and-rdos/]]></loc>
		<lastmod><![CDATA[2024-02-22T02:11:27+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/corporate-securities/mergers-and-acquisitions/]]></loc>
		<lastmod><![CDATA[2024-02-22T02:10:22+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/practice/]]></loc>
		<lastmod><![CDATA[2024-02-21T22:16:44+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2024/02/3-things-to-know-about-commercial-real-estate-funding-in-nyc/]]></loc>
		<lastmod><![CDATA[2024-02-13T01:17:01+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/site-map/]]></loc>
		<lastmod><![CDATA[2024-02-05T20:57:34+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/]]></loc>
		<lastmod><![CDATA[2024-02-05T20:43:38+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2023/12/what-are-the-legal-needs-of-startups/]]></loc>
		<lastmod><![CDATA[2023-12-09T01:33:03+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/blog/2023/12/should-you-choose-a-spac-over-an-ipo-to-take-your-company-public/]]></loc>
		<lastmod><![CDATA[2023-12-03T19:01:29+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/corporate-securities/spacs-and-other-blank-checktransactions/]]></loc>
		<lastmod><![CDATA[2023-07-19T17:04:11+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/real-estate/real-estate-transactions/]]></loc>
		<lastmod><![CDATA[2023-07-19T13:35:29+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/disclaimer/]]></loc>
		<lastmod><![CDATA[2023-07-18T22:53:46+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/corporate-securities/public-offerings/]]></loc>
		<lastmod><![CDATA[2023-07-18T21:47:29+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/new-york-law-office/]]></loc>
		<lastmod><![CDATA[2023-07-11T18:30:50+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/dad-pal-press-release/]]></loc>
		<lastmod><![CDATA[2023-07-07T21:09:17+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/spac-2r/]]></loc>
		<lastmod><![CDATA[2023-07-07T20:41:29+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/resources/]]></loc>
		<lastmod><![CDATA[2023-07-07T20:28:01+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/contact/]]></loc>
		<lastmod><![CDATA[2023-07-05T21:14:22+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/real-estate/commercial-leasing/]]></loc>
		<lastmod><![CDATA[2023-05-31T04:30:05+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/search/]]></loc>
		<lastmod><![CDATA[2020-08-12T10:14:06+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/client-memo-regarding-spacs-and-rankings-for-initial-public-offerings/]]></loc>
		<lastmod><![CDATA[2020-08-12T06:43:55+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/chip-press-release-regarding-major-victory-of-owners-august-16-2018/]]></loc>
		<lastmod><![CDATA[2020-08-12T06:43:52+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/chip-news-02-2008/]]></loc>
		<lastmod><![CDATA[2020-08-12T06:43:48+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/capitol-acquisition-corp-to-merge-with-lindblad-expeditions/]]></loc>
		<lastmod><![CDATA[2020-08-12T06:43:44+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/cambridge-capital-completes-initial-public-offering/]]></loc>
		<lastmod><![CDATA[2020-08-12T06:43:36+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/bre-2005/]]></loc>
		<lastmod><![CDATA[2020-08-12T06:43:31+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/audit-orindep/]]></loc>
		<lastmod><![CDATA[2020-08-12T06:43:27+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/audit-committees/]]></loc>
		<lastmod><![CDATA[2020-08-12T06:43:23+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/apartment-law-insider-august-2012/]]></loc>
		<lastmod><![CDATA[2020-08-12T06:41:58+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/andina-acquisition-completes-merger-with-tecnoglass/]]></loc>
		<lastmod><![CDATA[2020-08-12T06:41:51+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/8k-reporting/]]></loc>
		<lastmod><![CDATA[2020-08-12T06:41:47+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/2009-graubard-miller-spac-ipo-ranking/]]></loc>
		<lastmod><![CDATA[2020-08-12T06:41:43+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/2008-graubard-miller-spac-ipo-ranking/]]></loc>
		<lastmod><![CDATA[2020-08-12T06:41:39+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/wsj-21207/]]></loc>
		<lastmod><![CDATA[2020-08-12T06:35:08+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/wsj-092208c5/]]></loc>
		<lastmod><![CDATA[2020-08-12T06:33:46+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/the-pipes-report-spac-ipo-dollar-volume-doubles-in-2015/]]></loc>
		<lastmod><![CDATA[2020-08-12T06:32:34+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/the-new-deal-club/]]></loc>
		<lastmod><![CDATA[2020-08-12T06:31:16+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/the-deal-spac-deal-flow-slows-but-bigger-players-are-chasing-the-market/]]></loc>
		<lastmod><![CDATA[2020-08-12T06:29:57+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/the-deal-financial-sponsors-go-on-a-spac-attack/]]></loc>
		<lastmod><![CDATA[2020-08-12T06:28:48+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/the-deal-arrowwana/]]></loc>
		<lastmod><![CDATA[2020-08-12T06:24:59+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/spac-report-jan-2009/]]></loc>
		<lastmod><![CDATA[2020-08-12T06:23:46+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/spac-quartet-merger-plans-84m-ipo/]]></loc>
		<lastmod><![CDATA[2020-08-12T06:22:31+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/spac-october-2008-pg20/]]></loc>
		<lastmod><![CDATA[2020-08-12T06:21:17+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/spac-may-2008/]]></loc>
		<lastmod><![CDATA[2020-08-12T06:16:47+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/spac-march-c/]]></loc>
		<lastmod><![CDATA[2020-08-12T06:15:06+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/spac-march-b/]]></loc>
		<lastmod><![CDATA[2020-08-12T06:12:44+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/spac-march-a/]]></loc>
		<lastmod><![CDATA[2020-08-12T06:11:33+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/spac-jul-2008/]]></loc>
		<lastmod><![CDATA[2020-08-12T06:10:25+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/spac-info/]]></loc>
		<lastmod><![CDATA[2020-08-12T06:09:24+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/spac-feb-2008f/]]></loc>
		<lastmod><![CDATA[2020-08-12T06:08:09+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/spac-dec-2008/]]></loc>
		<lastmod><![CDATA[2020-08-12T06:06:55+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/spac-business-combination-list-august-2012/]]></loc>
		<lastmod><![CDATA[2020-08-12T06:05:13+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/spac-business-combination-list-2010-feb/]]></loc>
		<lastmod><![CDATA[2020-08-12T06:04:14+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/spac-1/]]></loc>
		<lastmod><![CDATA[2020-08-12T05:58:56+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/sox-memo-financial-expert-definition-etc/]]></loc>
		<lastmod><![CDATA[2020-08-12T05:52:05+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/sox-internal-financial-control-reports/]]></loc>
		<lastmod><![CDATA[2020-08-12T05:50:46+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/sox-16-a-reportelectronicfiling/]]></loc>
		<lastmod><![CDATA[2020-08-12T05:49:43+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/sfdj-article/]]></loc>
		<lastmod><![CDATA[2020-08-12T05:48:33+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/secrules/]]></loc>
		<lastmod><![CDATA[2020-08-12T05:47:29+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/sec-memo/]]></loc>
		<lastmod><![CDATA[2020-08-12T05:45:58+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/sec-gov-rules-proposed-200633-8731/]]></loc>
		<lastmod><![CDATA[2020-08-12T05:44:57+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/sarbanes-oxley-act/]]></loc>
		<lastmod><![CDATA[2020-08-12T05:43:04+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/rollup-king-returns-to-spac-market/]]></loc>
		<lastmod><![CDATA[2020-08-12T05:07:46+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/real-estate-weekly-2808/]]></loc>
		<lastmod><![CDATA[2020-08-12T05:06:52+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/quinpario-acquisition-corp-and-jason-incorporated/]]></loc>
		<lastmod><![CDATA[2020-08-12T05:05:52+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/quartet-merger-corp-completes-initial-public-offering/]]></loc>
		<lastmod><![CDATA[2020-08-12T04:58:44+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/quartet-merger-corp-and-pangaea-agree-to-merge/]]></loc>
		<lastmod><![CDATA[2020-08-12T04:57:19+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/parkervision-closes-sale-of-common-stock/]]></loc>
		<lastmod><![CDATA[2020-08-12T04:55:20+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/off-balance-sheet/]]></loc>
		<lastmod><![CDATA[2020-08-12T04:53:56+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/ny-mag-top-law-firms-2013/]]></loc>
		<lastmod><![CDATA[2020-08-12T04:52:58+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/ny-law-journal-new-city-law-limits-use-of-criminal-background-in-employment-process/]]></loc>
		<lastmod><![CDATA[2020-08-12T04:52:05+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/new-york-daily-news-peter-schwartz-represents-grammy-winning-trumpter/]]></loc>
		<lastmod><![CDATA[2020-08-12T04:51:14+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/martindale-hubbell-2015-top-ranked-law-firms-northeast/]]></loc>
		<lastmod><![CDATA[2020-08-12T04:50:13+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/magic-of-blank-check-firms/]]></loc>
		<lastmod><![CDATA[2020-08-12T04:49:19+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/lindbland-expeditions-goes-public-via-spac-deal/]]></loc>
		<lastmod><![CDATA[2020-08-12T04:48:23+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/ladenburg-thalmann-to-acquire-securities-service-network/]]></loc>
		<lastmod><![CDATA[2020-08-12T04:47:04+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/ladenburg-thalmann-to-acquire-kms-financial-services/]]></loc>
		<lastmod><![CDATA[2020-08-12T04:46:01+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/ladenburg-thalmann-acquires-highland-capital-brokerage/]]></loc>
		<lastmod><![CDATA[2020-08-12T04:44:19+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/kitara-media-corp-and-future-ads-llc-agree-to-merge/]]></loc>
		<lastmod><![CDATA[2020-08-12T04:43:01+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/issuer-counsel-league-table-2014-pipe-market/]]></loc>
		<lastmod><![CDATA[2020-08-12T04:42:04+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/ipo-week-in-review-2015-overall-ipo-leadership-jan-2015-dec-2015/]]></loc>
		<lastmod><![CDATA[2020-08-12T04:40:32+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/ipo-vital-signs-volvi-is12/]]></loc>
		<lastmod><![CDATA[2020-08-12T04:39:34+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/ipo-vital-signsv8/]]></loc>
		<lastmod><![CDATA[2020-08-12T04:38:40+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/ipo-vital-signs-v30/]]></loc>
		<lastmod><![CDATA[2020-08-12T04:35:10+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/ipo-vital-signs-1015-1019-2007/]]></loc>
		<lastmod><![CDATA[2020-08-12T04:28:07+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/ipo-power-ranking-memo/]]></loc>
		<lastmod><![CDATA[2020-08-12T04:26:37+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/ipo-feb-2009/]]></loc>
		<lastmod><![CDATA[2020-08-12T04:25:10+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/ipo-article/]]></loc>
		<lastmod><![CDATA[2020-08-12T04:24:01+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/insights/]]></loc>
		<lastmod><![CDATA[2020-08-12T04:22:46+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/infinity-cross-border-and-glori-energy-inc-to-merge/]]></loc>
		<lastmod><![CDATA[2020-08-12T04:20:23+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/harmony-press-release-january-2017/]]></loc>
		<lastmod><![CDATA[2020-08-12T04:05:28+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/graubard-miller-named-in-fortune-as-one-of-the-countrys-2014-top-law-firms/]]></loc>
		<lastmod><![CDATA[2020-08-12T04:04:40+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/graubard-miller-ipo-issuers-counsel-ratings/]]></loc>
		<lastmod><![CDATA[2020-08-12T03:49:59+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/graubard-miller-2015-highlights/]]></loc>
		<lastmod><![CDATA[2020-08-12T03:48:26+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/gm-2012-update/]]></loc>
		<lastmod><![CDATA[2020-08-12T03:46:37+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/garnero-group-updates-terms-with-grupo-colombo/]]></loc>
		<lastmod><![CDATA[2020-08-12T03:45:11+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/garnero-group-to-merge-with-grupo-colombo/]]></loc>
		<lastmod><![CDATA[2020-08-12T03:44:38+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/garnero-group-to-acquire-majority-ownership-in-wisekey/]]></loc>
		<lastmod><![CDATA[2020-08-12T03:42:29+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/fredericks-of-hollywood-group-enters-agreement-for-going-private/]]></loc>
		<lastmod><![CDATA[2020-08-12T03:40:40+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/financier-world-wide-round-table/]]></loc>
		<lastmod><![CDATA[2020-08-12T03:38:14+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/financierworldwidearticle122010-pdf/]]></loc>
		<lastmod><![CDATA[2020-08-12T03:33:33+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/financier-world-wide-2007/]]></loc>
		<lastmod><![CDATA[2020-08-12T03:32:40+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/financier-worldwide-012009-1/]]></loc>
		<lastmod><![CDATA[2020-08-12T03:31:44+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/financier-wordwide-february-2010/]]></loc>
		<lastmod><![CDATA[2020-08-12T03:30:21+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/financier-roundtable-may-08/]]></loc>
		<lastmod><![CDATA[2020-08-12T03:29:26+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/fexperts/]]></loc>
		<lastmod><![CDATA[2020-08-12T03:28:18+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/dam-superlawyer-2007/]]></loc>
		<lastmod><![CDATA[2020-08-12T03:27:27+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/completed-ipos-2016/]]></loc>
		<lastmod><![CDATA[2020-08-12T03:26:22+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/completed-business-combination-stabloid/]]></loc>
		<lastmod><![CDATA[2020-08-12T03:25:20+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
	<url>
		<loc><![CDATA[https://www.graubard.com/articles/code-of-ethics/]]></loc>
		<lastmod><![CDATA[2020-08-12T03:24:26+00:00]]></lastmod>
		<changefreq><![CDATA[weekly]]></changefreq>
		<priority><![CDATA[0.7]]></priority>
	</url>
</urlset>
