Alan L. Beller
Director, Division of Corporate Finance
Securities and Exchange Commission (SEC)
Mr. Beller is the
Director of the Division of Corporation Finance with the
U.S. Securities and Exchange Commission. In addition he
is Senior Counselor to the Commission. He joined the SEC
on January 11, 2002. Prior to joining the SEC, Mr. Beller
was a partner at Cleary, Gottlieb, Steen & Hamilton,
where his practice involved a variety of domestic and international
corporate, securities and derivatives issues. Mr. Beller
has a J.D. degree from the University of Pennsylvania Law
School and a B.A. degree from Yale University.