Mayling serves as bond counsel, underwriter’s counsel and issuer’s counsel on tax-exempt and taxable bond financings, with a focus on the health care sector. During the course of her practice, Mayling has worked on various types of financing structures, including standard revenue bond financings, master trust indenture financings, variable rate bonds, advance refundings, multi-modal financing and private placements, involving national and regional hospital systems, single stand-alone hospitals and continuing care retirement communities.


In addition, Mayling serves as issuer’s counsel to the California Statewide Communities Development Authority for its 501(c)(3) conduit financings, and special counsel to the California State Treasurer’s Office in transactions for bonds insured through the Office of Statewide Health Planning and Development’s Cal-Mortgage Loan Insurance Program.


  • Before joining Orrick, Mayling was a domestic violence counselor at WEAVE Inc., Sacramento, California, and IRCO, Portland, Oregon. Prior to moving to the United States, Mayling was a journalist in Singapore.

  • Mayling's recent representative transactions include the following:

    • Bond counsel in connection with the 2018 issuance by California Statewide Communities Development Authority of approximately $187 million tax-exempt bonds for the benefit of Viamonte Senior Living 1, Inc., insured through the Cal-Mortgage Loan Insurance Program
    • Bond counsel in connection with the 2018 issuance by the California Statewide Communities Development Authority of approximately $158 million federally tax-exempt and taxable bonds for the benefit of Marin General Hospital
    • Bond counsel in connection with the 2017 issuance by the California Public Finance Authority of approximately $291 million tax exempt bonds, fixed rate and variable rate, for the benefit of Sharp HealthCare
    • Bond counsel in connection with the 2017 issuance by the Washington Health Care Facilities Authority of approximately $525 million federally tax-exempt and taxable bonds, publicly offered and privately placed, for the benefit of MultiCare Health System
    • Bond counsel in connection with the 2017 issuance by the California Health Facilities Financing Authority of approximately $327 million tax-exempt bonds, publicly offered and privately placed, for the benefit of Childrens Hospital Los Angeles
    • Disclosure counsel in connection with the 2017 issuance by Oregon Health and Sciences University of approximately $65 million tax-exempt bonds.
    • Bond counsel in connection with the 2017 issuance by the California Educational Facilities Authority of approximately $178 million federally tax-exempt and taxable bonds for the benefit of Loma Linda University
    • Underwriters' counsel in connection with the 2017 issuance by the Washington Health Care Facilities Authority of approximately $176 million tax-exempt bonds for the benefit of Overlake Hospital Medical Center
    • Bond counsel in connection with the 2016 issuance by the California Statewide Communities Development Authority of approximately $950 million tax-exempt bonds for the benefit of Loma Linda University Medical Center
    • Underwriters' counsel in connection with the 2016 issuance by the Michigan Finance Authority of approximately $853 million tax-exempt bonds for the benefit of Henry Ford Health System

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