Elliot M. de Carvalho
  1. Counsel

Mr. de Carvalho is counsel in Davis Polk’s Corporate Department. He practices in the São Paulo office and worked for several years in the New York office. He represents both corporate and financial institution clients across a broad range of capital markets transactions, including SEC-registered and Rule 144A / Regulation S initial public offerings, as well as secondary offerings, high-yield and investment-grade debt offerings, and liability management transactions. He also advises corporate clients primarily based in Latin America on general corporate matters, including with respect to corporate governance, SEC reporting and other compliance matters. Mr. de Carvalho is a native Portuguese speaker.

Bar Admissions

  • State of New York
  • São Paulo (Foreign Legal Consultant)


  • B.A., Cognitive Science, New York University, 2006
  • J.D., University of Michigan Law School, 2012
    • cum laude
    • Rakow Scholar
    • Emmett E. Eagan Award

Professional History

  • Davis Polk since 2012

Practice Focus


  • Portuguese
  • Italian
  • Spanish