Expert profile

Laura Connor Smith

Partner

Email V-card Profile

Highlights

Certified Valuation Analyst and Certified Fraud Examiner.
Proven as a credible expert witness under cross-examination.
Frequently involved in large litigation or international arbitration matters exceeding US$100 million in claimed damages.
Specializes in valuations and damage analyses in complex US contract disputes and international arbitrations.

Services

Business Valuation | Economic Damages | Forensic Accounting | Investigations | International Arbitration

Industries

Laura is an excellent combination of smart, hard-working, and responsive. She is a quick thinker with business acumen. Not only did Laura prepare a fantastic report but also was instrumental in assisting with deposition and trial strategy.
Lexology Index - Investigations - Forensic Accountants - Future Leaders

Expertise

Laura Connor Smith has over 25 years of experience in commercial damages and valuations. She has been retained as an expert and supported the named expert on numerous occasions.

Laura has testified and submitted expert testimony relating to damages, economics and financial issues. She is frequently involved in large litigations or international arbitrations, including investor-state cases in allegations of Breach of Contract and Expropriation and Fair and Equitable Treatment. She has testified on matters with disputed values of up to US$639 million.

Laura specializes in damages analyses involving complex contract disputes, intellectual property, valuations, investigations and bankruptcies both domestically and internationally. Her in-depth experience supplements her depth of experience in large international arbitrations involving both contract and treaty claims.

Professional recognition

Lexology Index

Arbitration – Future Leader
Investigations – Forensic Accountants – Future Leader
Consulting – Forensic Accountant

Laura has testified or submitted expert testimony primarily related to damages, economics, and financial issues in the following matters:

Confidential Major League Baseball Players Association Arbitration, Breach of Fiduciary Duties, Negligent Supervision, Aiding and Abetting Breaches of Fiduciary Duties. Filed an expert report on damages in a Major League Baseball dispute between an MLB player and an agency. Dispute involved alleged financial harm resulting from the alleged actions of the player’s agent. Case settled after expert report exchanges. (Engaged by respondent)
Seritage SRC Finance LLC v. King of Prussia Associates, Breach of Contract, Tortious Interference with Contract, Breach of Contract for Violation of Implied Covenant of Good Faith and Fair Dealing, Court of Common Pleas Montgomery County Pennsylvania, No. 2022-04997. Filed expert report on damages in October 2025. Dispute involving a retail leasehold. (Engaged by plaintiff)
Dynamic Robotic Solutions, Inc. d/b/a Shape Process Automation v. Simwon Tech, Inc. and Simwon NA Corp., Breach of Contract, Quantum Merit, U.S. District Court for the Western District of Texas, Case No. 1:23-cv-00070-DAE. Filed expert report on damages in May 2025 and testified at deposition in September 2025. Dispute involving robotic automated laser cutting and trimming technology. (Engaged by plaintiff)
ActiGraph Holdings, LLC and ActiGraph LLC v. Cyntech, Inc., et al., Breach of Contract, Fraud, Breach of Fiduciary Duty, Circuit Court of the First Judicial Circuit in and for Escambia County, Florida, Case No. 2023-CA-001848. Filed expert report on damages in February 2025 and testified at deposition in August 2025. Dispute involving alleged post-acquisition breaches related to representations and warrantees in the medical device industry. (Engaged by plaintiffs)
LCIA Matter Involving a European Entity and a U.S. Entity, Breach of Contract, Wrongful Termination of Contract, Breach of Implied Covenant of Good Faith, and Fair Dealing. Filed expert reports in June 2024 and January 2025 on claimant’s alleged damages. Testified at hearing in April 2025. Dispute involved software and cloud hosting operations. (Engaged by claimant)
GMS Ventures and Investment Holdings Co. LLC/Jordan (Exempt), et al. v. Republic of Iraq, Expropriation and Fair and Equitable Treatment, ICSID Case No. ARB/22/8. Filed expert reports on damages in January 2023 and September 2024. Testified at hearing in February 2025. Dispute involving the manufacture and sale of pharmaceutical products in Iraq. (Engaged by claimants; parties from Jordan and Iraq)

The Long Kosman Family 2012 Irrevocable Trust v. LongView International Technology Solutions, Inc. and Bekim Veseli, Breach of Fiduciary Duties and Conversion, JAMS Ref. 5300000240. Filed an expert report on damages in October 2024. Testified at deposition in October 2024 and at hearing in November 2024. Dispute involving minority shareholder’s claims of alleged breaches of fiduciary duties by officers and the majority shareholder. (Engaged by respondents)
Rafael Ortega, ERR Investments, LLC, et al. v. Francisco Moreno, AEA Consulting, LP, AEA, LLC, et al., Breach of Contract, Breach of Fiduciary Duties, Breach of Statutory Duty of Loyalty, Breach of Statutory Duty of Care, American Arbitration Association, Case No. 01-22-0000-7772. Filed expert report in May 2024 on the fair values of five related entities and the harm to the entities’ values caused by the actions of one partner and a rebuttal expert report in May 2024 related to the impacts of possible dissolution of the entities. Dispute involved the operations of meat wholesale companies based in the United States. Matter settled in June 2024. (Engaged by respondents/counterclaimants)
ICC Matter Involving U.S. and European Parties, Breach of Contract, Misappropriation of Trade Secrets, Fraudulent Inducement, Breach of Implied Covenant of Good Faith and Fair Dealing, RICO, Tortious Interference, and Aiding and Abetting a Breach of Fiduciary Duty. Filed expert reports on alleged damages claimed by claimant and alleged counterclaim damages of respondent in January, June, and August 2024. Dispute involving medical devices. Matter settled in December 2024. (Engaged by respondent; parties from United States and Europe)
Sheryl Cohen Fine, et al. v. Bowl America, Inc., et al., Shareholder Class Action Dispute, Breach of Fiduciary Duties, District Court, District of Maryland – Northern Division Case No. 1:21-CV-01967-SAG. Filed expert report on damages in December 2023. Testified at deposition in January 2024. Dispute involving a termination fee in an acquisition and damages related to the appropriate purchase price of the acquired company. Matter settled in November 2024. (Engaged by defendants)
Quanta Services Netherlands B.V. v. Republic of Peru, Expropriation and Fair and Equitable Treatment, ICSID Case No. ARB/21/1. Filed expert reports on damages in April and November 2022 and testified at hearing in June 2023. Dispute involving the construction and operation of broadband networks in rural regions of Peru. (Engaged by respondent; parties from Netherlands and Peru)
Matter Involving Egyptian and Chinese Parties, Paris Court of Appeals, Case No: RG n 21/20796. Filed expert statements in March and May 2023 in appeal proceedings related to the original award of lost profits to an International Chamber of Commerce (ICC) claimant. (Engaged by ICC claimant, parties from Egypt and China)
Full Circle United, LLC v. Bay Tek Entertainment, Inc., Breach of License Agreement, Breach of Agreement, Tortious Interference, U.S. District Court, Eastern District of New York, Civ. Action No. 1:20-cv-03395. Filed expert reports on alleged economic losses suffered by plaintiff in July and October 2021. Deposed in July 2022. Dispute was related to the operation of league play games within bars and other venues in the United States. Economic losses included lost profits. (Engaged by plaintiff)
ICC Matter Involving Egyptian and Chinese Parties, Breach of Contract. Filed expert report on alleged economic losses suffered by claimant in May 2019 and respondents’ counterclaim losses in November 2019 and January 2020. Testified at hearing in November 2020. Dispute was related to the distribution of home appliances in Egypt. Economic losses include direct losses, lost profits, and reputational harm. Award for claimant issued in October 2021, with lost profits award using all inputs and assumptions from Smith Report. (Engaged by claimant; parties from Egypt and China)
Bull Communications, Inc. v. PaeTec Communications, Inc., Breach of Contract, Supreme Court of the State of New York, County of Monroe, Index No. 2010-7108. Filed expert reports on alleged economic losses suffered by plaintiff in January and March 2018 and provided deposition testimony in May 2018. Economic losses include lost commission payments in the telecommunications industry. (Engaged by plaintiff)
Martin Campanella v. Metropolitan Aviation, LLC, Wrongful Termination, U.S. Department of Labor, Assistant Secretary of Labor for Occupational Safety and Health. Filed an expert report on alleged economic losses suffered by the plaintiff in February 2014. Economic losses include lost back-pay and lost future earnings. (Engaged by plaintiff)
Senate Committee on Governmental Affairs, regarding Bank Secrecy Act/Anti-Money Laundering (BSA/AML) findings and compliance with an investigation into a Washington, DC, financial institution (2004).

Laura is unflappable, she has an excellent demeanour and remains extremely calm under pressure. She is responsive, hard working and an outstanding team player. Her reports are comprehensive and approachable.
Lexology Index - Arbitration - Future Leader

Background

Laura has provided accounting and financial advisory services for clients in a wide range of industries including telecommunications, pharmaceuticals, wholesale and retail, transportation, natural resources, banking and related financial industries, insurance, and medical devices. She has extensive experience in assisting with internal and external investigations of financial institutions.

Laura is a Certified Valuation Analyst and Certified Fraud Examiner with a master’s in business administration. She is a member of the National Association of Certified Valuators and Analysts and the Association of Certified Fraud Examiners.