Sarah Coe
Texas Tower
845 Texas Avenue
Suite 4700
Houston, Texas 77002
Sarah’s practice focuses on the U.S. federal income tax aspects of domestic and cross-border transactions. She advises public and private companies and private equity funds and their portfolio companies on a wide range of transactions, including mergers and acquisitions, joint ventures, negotiating partnership agreements, capital markets transactions, and reorganizations.
The following is a list of representative matters in which Sarah has assisted.
Experience Highlights
Funds managed by Apollo in the $2 billion sale by New Fortress Energy Inc. of 11 LNG infrastructure vessels to a newly formed venture owned approximately 80% by Apollo funds and 20% by NFE
ioneer Ltd. in the formation of a 50/50 joint venture with Sibanye Stillwater to develop the flagship Rhyolite Ridge Lithium-Boron Project located in Nevada and related financing matters, including the negotiation and finalization with DOE of a $700 million conditional commitment for the project financing of the processing facilities
Crescent Energy in its $2.1 billion acquisition of SilverBow Resources
SUSI Partners AG in a joint venture with SMT Energy to develop, own and operate multiple battery energy storage systems in the United States, including 10 battery energy storage system in South Texas with a combined capacity of 100 MW
Three Cairns Group and Galvanize Climate Solutions in their investment in Zhero, a new green energy development company
Sixth Street Partners in its majority investment in Caliche Development Partners, a company focused on the acquisition, development, and operation of natural gas and industrial gas storage assets as well as carbon sequestration, which owns the Golden Triangle Storage facilities and carbon sequestration development project in Beaumont, TX, and the Central Valley Gas Storage facilities in Princeton, CA
Stronghold Digital Mining, Inc., an ESG-focused crypto asset mining company focused on bitcoin, in its $146 million initial public offering of Class A common stock utilizing an Up-C structure
TPG Pace Tech Opportunities, a SPAC, in its $1.7 billion business combination with Nerdy Inc., a direct-to-consumer platform for live online learning
Quantum Energy Partners in its acquisition of an interest in Trident Energy, an international upstream operator with assets in Equatorial Guinea and Brazil, from affiliates of Warburg Pincus, and commitment of additional funding to Trident of up to $400 million
Apollo Global Management in connection with the acquisition of a majority interest in Composite Advanced Technologies (“CATEC”), a leading provider of compressed natural gas, renewable natural gas and hydrogen transportation and storage solutions in the United States, and CATEC’s subsequent acquisition of Kelley Leasing Partners, a compressed gas and cryogenic liquid transportation equipment leasing company serving hydrogen, helium and CNG customers across industrial gas, utility and virtual pipeline end markets
Select Energy Services in its $45 million acquisition of Nuverra Environmental Solutions
Select Energy Services in its acquisition of Breakwater Energy Services, a leading provider of water infrastructure, recycling, transfer and disposal solutions
Credentials
- Harvard Law School, J.D., 2020
- Southwestern University, B.S. Chemistry and B.A. Political Science summa cum laude, 2017
- Co-Treasurer for the Association of Women Attorneys Foundation (AWAF)
- Texas
- Deals & CasesJanuary 31, 2025
- Deals & CasesAugust 21, 2024
- Deals & CasesMay 16, 2024
- Deals & CasesFebruary 21, 2024
- Deals & CasesApril 3, 2023
- Deals & CasesJanuary 25, 2023
- Deals & CasesSeptember 15, 2021
- “Tax R&W Insurance in the Context of M&A Transactions,” Tax Executive Institute – Houston Chapter Tax School, October 4, 2021 (co-speaker)