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Gilmore Bell Announces New Director and Shareholder

Gilmore & Bell, P.C., a leading public finance law firm, is pleased to announce that Jacob B. Carlton has been named director in the Salt Lake City office.

Mr. Carlton assists clients with municipal finance matters, focusing on tax-exempt private activity bonds including housing and 501(c)(3) bonds. He is also experienced with mortgage revenue bonds and regularly serves as bond counsel to state housing authorities in multifamily residential rental bond transactions. In addition, he has represented state and local bond issuers as counsel in charter school financings and LIHTC financings. Mr. Carlton was admitted to the Utah Bar in 2008. He received his B.M. degree (summa cum laude) from Weber State University in 2002 and his J.D. from Gonzaga University School of Law in 2008, where he served as the Associate Editor for the Gonzaga Law Review. View Jacob’s profile here.

Gilmore & Bell, P.C. is also pleased to announce that Claymore K. (Clay) Hardman has been named shareholder in the Salt Lake City office.

Mr. Hardman focuses on municipal finance matters, with an emphasis on securities offerings, securitizations, secondary market transactions, mergers and acquisitions, corporate restructurings, tax credit financings, and related transactions. He represents a variety of governmental entities, housing authorities, investment banks, lenders, loan servicers, charter and private schools and various 501(c)(3) organizations. Mr. Hardman was admitted to the Utah Bar in 2015. He received his B.S. degree from Brigham Young University, Marriott School of Management in 2011 and his J.D. (with high honors) from the University of Utah, S.J. Quinney College of Law in 2015 where he served as the Executive Process Editor for the Utah Law Review and President of the Business Law Society. View Clay’s profile here.

About Gilmore Bell

Gilmore Bell is one of the leading public finance law firms in the United States. The firm primarily represents governmental entities and 501c3 organizations to negotiate financing alternatives including bond and lease transactions, economic development incentives and public-private partnerships. For more than 25 years, Gilmore Bell has ranked in the top 10 nationally in the number of bond counsel opinions rendered on municipal bond issues. Gilmore Bell has offices in Utah, Missouri, Kansas, Nebraska and Illinois. For more information, visit us at

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Posted: Jan 6, 2022


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