Gilmore & Bell, P.C., established in 1979, is one of the leading public finance law firms in the United States. The Firm primarily represents states, counties, cities, school districts and other governmental and quasi-governmental entities as bond counsel in municipal finance transactions. Complementing its core practice, Gilmore & Bell also acts as disclosure counsel and bank counsel in municipal debt issues and as corporate counsel in corporate securities financings. The Firm also has an extensive tax and arbitrage rebate compliance practice. Gilmore & Bell has offices in Kansas City, Missouri, St. Louis, Missouri, Wichita, Kansas, Lincoln, Nebraska and Omaha, Nebraska. While the Firm’s public finance practice is concentrated in the midwest, it often represents issuers and underwriters elsewhere in the United States in health care, housing, public power and municipal lease transactions. Gilmore & Bell consistently ranks in the top three firms nationally for the number of bond counsel opinions rendered on municipal bond issues and the Firm consistently ranks 1st in the midwest region, both in number and dollar volume of long-term state and local government bond issues.