K&L Gates comprises multiple affiliated entities: a limited liability partnership named K&L Gates LLP qualified in Delaware and maintaining offices in certain states throughout the United States, and in Beijing (K&L Gates LLP Beijing Representative Office), Berlin, Doha, Dubai, Frankfurt, Munich, Seoul, Shanghai (K&L Gates LLP Shanghai Representative Office), and Singapore; a Delaware general partnership (K&L Gates GP) maintaining an office in Brussels; a limited liability partnership (also named K&L Gates LLP) incorporated in England and Wales and maintaining offices in London and Paris; a multi-disciplinary partnership under the laws of the Commonwealth of Australia (K&L Gates) maintaining offices in Brisbane, Melbourne, Perth and Sydney; a Hong Kong general partnership (K&L Gates, Solicitors) maintaining an office in Hong Kong; a professional association established and organized under the laws of Italy (Studio Legale Associato) maintaining an office in Milan; a general partnership organized under the laws of Brazil (K&L Gates LLP – Consultores em Direito Estrangeiro/Direito Norte-Americano) maintaining an office in São Paulo; a Taiwan general partnership (K&L Gates) maintaining an office in Taipei; a joint enterprise formed in accordance with Japanese regulations (K&L Gates Gaikokuho Joint Enterprise) maintaining an office in Tokyo; and a Polish limited partnership (K&L Gates Jamka sp.k) maintaining an office in Warsaw.

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