Maclay Murray & Spens LLP was a top 100 UK law firm headquartered in Glasgow with offices in Aberdeen, Edinburgh and London, and was one of the UK's leading full service commercial law firms. In July 2017, it was announced that Maclay, Murray & Spens would merge with Dentons, the largest law firm in the world by number of lawyers. The process completed at midnight on 27 October 2017 with the wholesale adoption of the Dentons brand.