Make some changes upstairs. The company's lawyer is hired by the company (issuer) and the lawyer's fee is paid by the company. It cannot be an insider of the company to be listed, but must be a law firm and a lawyer; The underwriter's lawyer is hired by the underwriter (or sponsor), and the underwriter pays the lawyer's fee.
Both of them serve the company's listing, but the company's lawyers are responsible for issuing legal opinions and lawyers' work reports. Underwriters' lawyers usually work for underwriters and help write prospectuses.