SEC Rulemaking for SPACs, ESG, Cybersecurity and More – The Impact on Issuers and Regulated Entities

David Zhou is an Assistant Regional Director in the SEC’s San Francisco Regional Office.

Luke Tenery, a Partner with StoneTurn, brings nearly 20 years of experience helping leading organizations mitigate complex cybersecurity, data privacy and data protection risks. He applies extensive expertise in cyber investigations, threat intelligence, incident response, and information risk management to assist clients across the threat and risk continuum—from prevention to detection, mitigation through to remediation and transformation. Luke specializes in situational corporate cyber risks. He helps organizations across a range of industries align robust information security risk management with high- impact initiatives including remediation, M&A due diligence and integration, cyber cost analyses, digital transformation, and Secure Operations Center (SOC) and threat intelligence program development. Luke also assists public companies and their Boards in remediating the long-standing control issues that lead to cyber incidents.

Prior to joining StoneTurn, Luke founded the global cyber practice and led the cyber response, investigations, and intelligence practice of an international consulting firm, handling a range of active and emergent cybersecurity threats. Earlier in his career, Luke rose to Deputy Cyber Practice Leader over a 15-year tenure with a global risk management and investigations firm.

Luke is a certified chief information security officer (C/CISO). He has performed interim technology and information security leadership functions for his clients. Luke has also advised on cyber issues at the intersection of risk and compliance, as well as those related to financial fraud and data integrity He is a thought leader and frequent author and speaker on topics including incident response, security data analytics, incident remediation, and cybersecurity compliance in the context of payment card industry (PCI) and CFIUS compliance, among other regulatory enforcement issues.

Clients rely on Susan Resley’s guidance to counsel and defend them in regulatory matters concerning accounting and disclosure issues, insider trading, Foreign Corrupt Practices Act (FCPA) (including due diligence and compliance), internal controls, cybersecurity concerns, whistleblower-related issues, and Securities and Exchange Commission (SEC) or Financial Industry Regulatory Authority (FINRA) rules related to broker-dealers and investment advisors. She has represented clients in international regulatory and internal investigations, including in the United Kingdom, France, China, Japan, Korea, and India.
Susan has been recognized as one of the Top Women Lawyers in California in 2019 by the Daily Journal and recommended by Chambers for Securities Litigation and by The Legal 500 US in White Collar Criminal Defense, Corporate Investigations, and Securities Litigation.
Susan has obtained favorable results for her clients, including dismissals in litigation involving regulators and private plaintiffs. On numerous occasions, the SEC, US Department of Justice (DOJ), and Public Company Accounting Oversight Board (PCAOB) have declined to pursue actions against her clients, including after informing Susan of their intent to do so. Her clients include private and public companies, boards and their committees, accounting firms, brokerage and investment advisory firms, and other financial institutions. Individual directors, senior company officers, and employees also look to Susan to represent them in regulatory and private litigation where their reputations are at stake.
Before joining Morgan Lewis, Susan was a securities litigation partner with an international law firm. Prior to that, she held a partnership role at the global firm. She brings government experience to her clients, as she worked for the SEC before starting in private practice. At that agency’s Division of Enforcement in its Los Angeles Regional office, Susan oversaw and took part in investigations into insider trading, broker-dealer practices, municipal bond offerings, accounting practices, and market manipulation. She lectures frequently on such legal topics as conducting internal investigations, SEC enforcement trends, accounting and controls matters, and the FCPA. She also comments on media outlets including National Public Radio (NPR) and Fox News, and several news and legal publications often quote her.
Susan holds multiple leadership positions at Morgan Lewis. She is the leader of Morgan Lewis’s San Francisco litigation practice and is the firm’s securities trade clearance partner. She also serves on the firm’s Audit, Sarbanes-Oxley, and Investment Committees.

Dr. Hemma R. Lomax is a passionate ethics and compliance professional focused on effective risk management at scale and coaching for compliance. She is the VP, Associate General Counsel, Compliance at Zendesk, where she leads the Global Integrity and Compliance function. Prior to Zendesk she served as a senior corporate counsel in the Integrity & Compliance team at Snap, Inc. and as a Director in the Global Ethics and Compliance Management team at the Walt Disney Company. Hemma also served for just over a decade prosecuting financial fraud and corruption with the United States Securities and Exchange Commission.
Hemma is also a British trained barrister (trial attorney) and has previously worked as Parliamentary Counsel for the UK government and as an advisor at the United Nations for the government of Guyana. Hemma is a strong advocate for integrity at work, active bystandership and diversity, equity, and inclusion, and she has a PhD in human rights and the laws of war.