Mari Foster
  1. Associate

Ms. Foster is an associate in Davis Polk’s Corporate Department, practicing in the New York office, in the Mergers & Acquisitions Group. A native English and fluent Japanese speaker, she spent several years in the Tokyo office advising Japanese and international companies and financial institutions on global capital markets transactions, including SEC-registered and exempt securities offerings, and cross-border M&A transactions. She also advises Japanese companies in connection with their SEC and stock exchange reporting obligations and corporate governance requirements.

Work Highlights

Ms. Foster’s recent experience includes the following representations:


  • Underwriters on SoftBank Corp.’s IPO
  • Sushiro Global Holdings on its IPO


  • Underwriters on Shinsei Bank’s secondary offering of shares by J.C. Flowers and its affiliates
  • Underwriters on Mizuho Financial Group’s SEC-registered notes offerings
  • ORIX Corporation on its SEC-registered notes offerings
  • Underwriters on Seven & i Holdings Co., Ltd.’s senior notes offering
  • Underwriters on Mitsui Sumitomo Insurance Company, Limited’s step-up callable perpetual subordinated notes offering
  • Nippon Life Insurance Company on its subordinated notes offering
  • Underwriters on Invincible Investment Corporation’s investment units offerings
  • Underwriters on Nippon REIT Investment Corporation’s investment units offering


  • Mitsubishi Tanabe Pharma on its acquisition of NeuroDerm

Professional History

  • Davis Polk since 2016

Bar Admissions

  • State of New York


  • B.A., Columbia University, 2006
  • J.D., University of Washington School of Law, 2012


  • Japanese