Profile: Lewis and Roca is a Phoenix, Arizona-based law firm; it merged with Beckley Singleton on September 1, 2007. According to the National Law Journal's 2009 NLJ 250 rankings of firms based on size, Lewis and Roca has 202 attorneys and is the 199th largest firm in the United States. The firm ranked 194th on The American Lawyer's 2009 Am Law 200 rankings of firms based on revenue with $105,000,000 in gross revenue in 2008. The firm's office locations include Tuscon and Las Vegas. The firm has a full complement of business-related practice groups. Specializations include commercial litigation, pharmaceuticals, labor and employment, including employee benefits, and real estate, zoning, planning and land use.