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agreements. We also provide counseling to our banking clientele on various legal aspects regarding transactions with their borrowers and lenders. In addition we counsel our clientele regarding compliance and regulatory issues.
The Firm's banking practice is diverse and involves the representation of foreign and United States banks, savings banks, and agencies. Our attorneys have established representative offices, agencies, and branches in the United States for our foreign banking clients. Our attorneys also drafted letters of credit, loan documents, and agreements.
In addition, our banking practice includes S.B.A. loan transactions, securing of letters of credit, mortgages, commercial and conventional loan transactions, business planning, full range domestic financing, and debt restructuring. We are also involved in the creation of innovative financing techniques and products for our clients. Moreover we also have negotiated and prepared complex loan and security