Kirkland & Ellis LLP is an American multinational law firm headquartered in Chicago, Illinois. Founded in 1909, Kirkland & Ellis is the largest law firm in the world by revenue and the seventh-largest by number of attorneys, and was the first law firm in the world to reach US$4 billion in annual revenue.

Latham & Watkins LLP is an American multinational law firm. Founded in 1934 in Los Angeles, California, Latham is the second-largest law firm in the world by revenue. As of 2022, Latham is also one of the most profitable law firms in the world, with profits per partner exceeding US$5.7 million.