Sarah Espinoza-Ulloa Gallegos is an associate in Mayer Brown’s Mexico City office and a member of the Global Energy group and the Banking & Finance practice. She is a native of Mexico City and a Mexican-trained lawyer. Sarah’s experience includes oil and gas and infrastructure project development and various financings matters. In addition to oil and gas contracts, Sarah’s work includes preparing and negotiating financing agreements, structuring the security trust or repayment trust agreements, credit agreements, factorings, maritime mortgages, promissory notes, assignment rights and legal guarantees of payment. She has extensive experience with real estate transactions, purchase and sales transactions, mortgages, bank loans, trusts, contracts awarded by inheritance, court awards, incorporations, powers of attorney, modification of statutes scriptures legal acts, consultation on tax issues, foreign investment, corporate and registry law. Sarah is familiar with ISA standards and the accounting aspects of certain US taxes and VAT-generated revenue because of the operations of transfer of ownership. She is fluent in English and Spanish (native).