Type of Deal Value Acquirer Target Adviser to acquirer (tax) Acquisition Undisclosed United Pet Group, subsidiary of Spectrum Brands IAMS and Eukanuba (Proctor & Gamble) Luther, Taxand - Ulrich Siegemund (lead), Sami Omar, Katarzyna Hardt; Taxand Netherlands - Marc Sanders, Gertjan Hesselberth Mortgate refinancing & buyout $144 million RXR Realty Royal Bank of Scotland Davis Polk - Kathleen Ferrell (lead), Po Sit Adam Bedzow; Haynes and Boone Acquisition $95 million Sagent Pharmaceuticals Omega Laboratories Stikeman Elliott - Dominic Bédard-Lapointe; Kirkland & Ellis (in the US) Type of Deal Value Issuer/ Borrower Lead managers/ arrangers Adviser to issuer/ borrower (tax) Senior secured notes offering $1.5 billion CEMEX Skadden, Arps, Meagher & Flom