"Sam is an exceptionally capable attorney who combines a broad strategic perspective with a deep working knowledge of corporate law."
Chambers USA 2023


Sam Gardiner is a partner in the Salt Lake City office of Mayer Brown and a member of the Emerging Companies & Venture Capital, Mergers & Acquisitions, and Capital Markets practices. Sam is also part of the Life Sciences and Technology industry groups. For over 24 years, Sam has been a trusted advisor to his clients in a full range of transactional matters. His M&A experience includes counseling buyers or sellers in financial or strategic transactions involving private or public companies in a wide variety of industries. Sam also advises companies and investors in early-stage, venture capital and other private equity financings, debt financings, registered public equity financings, PIPEs, recapitalizations, restructurings and strategic partnering transactions. In just the last decade, Sam has assisted clients in more than 100 mergers and acquisitions, financings, or similar transactions.

Clients value Sam’s counsel on corporate governance, executive compensation, securities regulation and other compliance and commercial issues. These clients range from startups and other emerging private companies to established public corporations. Sam also represents boards of directors, institutional and individual investors and lenders and entrepreneurs and investment banks.


Brigham Young University, BA, cum laude, Philosophy

Brigham Young University, J. Reuben Clark Law School, JD, cum laude


  • Utah


  • Member, Utah State Bar Association
  • Member, Utah Chapter, Association of Corporate Growth
  • Member, Board of Directors, Open Doors
  • Selected as one of “America’s Leading Lawyers for Business” (Utah) by Chambers USA (currently: Corporate/M&A), 2006–2023
  • Included in The Best Lawyers in America (Corporate Law, Securities/Capital Markets Law), 2010–2016, 2018–2022
  • Included in Utah Business Legal Elite (Corporate Law & Transactions), listed since 2006