Stock Markets March 13, 2026

SpaceX and Underwriters Appoint Gibson Dunn and Davis Polk as Legal Counsel Ahead of Potential Mega-IPO

Companies pick legal advisers as confidential filing looms; IPO could value SpaceX near $1.75 trillion

By Derek Hwang
SpaceX and Underwriters Appoint Gibson Dunn and Davis Polk as Legal Counsel Ahead of Potential Mega-IPO

SpaceX has engaged Gibson Dunn to serve as its lead legal counsel for an anticipated initial public offering, while the banks underwriting the deal have selected Davis Polk & Wardwell, according to people familiar with the plans. A confidential filing may be submitted as soon as this month. The IPO is targeted at a valuation of $1.75 trillion and follows SpaceX's recent acquisition of xAI, which combined the company's rockets, Starlink satellites, the X social media platform and the Grok AI chatbot in a transaction that valued the merged business at $1.25 trillion.

Key Points

  • SpaceX has hired Gibson Dunn as its legal adviser for the planned IPO, while the banks underwriting the deal have selected Davis Polk & Wardwell.
  • A confidential filing for the offering could be submitted as soon as this month; the IPO is being targeted at a $1.75 trillion valuation.
  • SpaceX completed an acquisition of xAI in early February, combining rockets, Starlink satellites, the X platform and the Grok AI chatbot into a business valued at $1.25 trillion at the time; the company has been interviewing major banks including Bank of America, Goldman Sachs, JPMorgan Chase and Morgan Stanley for lead roles.

SpaceX and the banks preparing to underwrite its prospective initial public offering have each chosen law firms to advise on the transaction, according to two people familiar with the process. Those people, who spoke on condition of anonymity because the preparations remain confidential, said SpaceX retained Gibson Dunn to represent the company, while the underwriting banks have engaged Davis Polk & Wardwell as their legal counsel.

One of the people said a confidential filing related to the offering could be made as soon as this month. The planned listing is being pursued at a targeted valuation of $1.75 trillion - a figure that, if realized, would position SpaceX among the most highly valued publicly traded companies globally and offer outside investors their first opportunity to acquire shares in the closely held space enterprise.

Representatives for SpaceX, Gibson Dunn and Davis Polk did not respond to requests for comment.


Sequence and strategic advisers

For corporations preparing to go public, appointing independent legal advisers typically precedes the formal selection of lead investment banks. In this case, the appointment of Gibson Dunn to represent SpaceX is a preliminary but important procedural step in the IPO process. The firm previously provided counsel to SpaceX in connection with the company’s acquisition of xAI.

Davis Polk, which will advise the underwriting syndicate, is based in New York and has a track record on some of the largest U.S. IPOs, including work on Uber and Arm Holdings. The firm has also placed highly in capital markets league tables compiled by Bloomberg and LSEG.


Underwriting lineup and potential returns

People familiar with the company’s preparations said SpaceX has been interviewing major global banks for leading underwriting roles. The group of banks being considered includes Bank of America, Goldman Sachs, JPMorgan Chase and Morgan Stanley. If the offering proceeds at the envisaged valuation, it could rank among the most lucrative public offerings for the banks involved.

SpaceX’s corporate structure and recent transactions are central to market attention. In early February, SpaceX completed the acquisition of xAI in a deal that brought together Elon Musk’s rockets, the Starlink satellite constellation, the X social media platform and the Grok AI chatbot into a single entity. That combination was valued at $1.25 trillion at the time of the transaction.


Wider IPO context

The calendar for public listings this year includes several sizable potential offerings in the artificial intelligence sector. The Financial Times reported that Wilson Sonsini Goodrich & Rosati is advising Anthropic, while The Information reported that Cooley and Wachtell, Lipton, Rosen & Katz are working with OpenAI. These developments underscore a broader pipeline of large deals that could affect capital markets activity.

How the SpaceX process unfolds - from confidential filings through bank selection and regulatory review - will determine timing and the ultimate terms of any public offering. For now, the selection of Gibson Dunn for the company and Davis Polk for the banks represents a concrete set of steps as SpaceX positions itself for a potential debut on public markets.

Risks

  • Timing uncertainty - While a confidential filing could occur soon, the article indicates the process remains confidential and timing could change, affecting market participants and the capital markets sector.
  • Underwriting selection and deal terms - The final choice of lead banks and the terms they negotiate could materially affect the economics of the offering for both SpaceX and the underwriting banks, impacting investment banking revenues.
  • Regulatory and market reception - The ultimate valuation and investor demand will determine whether the planned $1.75 trillion target is achievable; market sentiment and regulatory review could influence the IPO's outcome and broader equity market implications.

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