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Recently completed my 2L SA in NYC big law, having split my work between several corporate practices over the summer. The hiring partner expressed some mild disappointment that I didn't do more work for her group, but otherwise indicated I'd be a great fit for the ones I did list (tax and finance). For that reason, I was surprised to receive an offer for her practice group at the end of the summer instead of for my first choice, especially as a tax associate told me the day after offers went out that she hoped I would choose their group. (I know of other SAs who received 2 or even 3 separate offers for their top choice groups, including tax, which makes me wonder if a mistake was made or if I just didn't make the cut.)

Is it worth reaching out to the recruiting team to get some clarity about this/to inquire about eventually switching? Or would doing this show disinterest that could get my offer revoked? If I do accept, will partners in this group care that it wasn't my first or even second choice?

Wouldn't call to complain, but best bet might be to ask the HR/recruiting staff how choices were made. Maybe there weren't needs in those practice groups and the associates you talked to may not have been privvy to the entry level pipeline.

If you want to ask someone else, think about a good way to phrase it as not expressing disappointment.

lateral as soon as you cna if you're dead set on and qualify for tax

as soon as you spend 100+ hours per week working on something you just don't care about, you'll understand why

don't rock the boat

So you did not get an offer for tax or finance but did for your third-listed? Or you got an offer for your second-listed and third-listed but not your first-listed?

Maybe I'm too far disconnected from things but I wouldn't think that reaching out to HR/the summer coordinator and asking for verification of the offers, "just wanting to confirm that there wasn't a spot available in tax." And you could consider doing 3L OCI/interviews if you're really down on not getting a tax/finance offer (whichever your #1 is).