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- Sullivan & Cromwell, also known as S&C, is a law firm that manages a staff of more than 745 employees. It maintains over 10 offices in Asia, Australia, Europe and the United States. The firm s practice areas include product liability and taxation. Sullivan & Cromwell serves private funds, government agencies, and financial and educational institutions. The firm handles matters concerning intellectual property and bankruptcy. It also offers assistance with issues related to mergers and acquisitions. The firm operates a financial markets resource center that provides information, news, publications, events and speaking engagements relating to global credit crisis. It serves the health care and real estate industries. Sullivan & Cromwell s clients include the Federal National Mortgage Association and Lehman Brothers Holdings.