SEC Comment Letter 0000000000-24-006370 to Frontier Communications Parent, Inc. (FYBR) (CIK 0000020520)
Frontier Communications Parent, Inc. (FYBR) (CIK 0000020520)
Date: June 4, 2024 · CIK: 0000020520 · Accession: 0000000000-24-006370
AI Filing Summary & Sentiment
File numbers found in text: 001-11001
Letter
United States securities and exchange commission logo June 4, 2024 Mark Nielsen Executive Vice President, Chief Legal & Regulatory Officer Frontier Communications Parent, Inc. 1919 McKinney Avenue Dallas, Texas 75201 Re:Frontier Communications Parent, Inc. Current Report on Form 8-K filed April 18, 2024 File No. 001-11001 Dear Mark Nielsen: We have reviewed your filing and have the following comment(s). Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Current Report on Form 8-K filed April 18, 2024 Item 1.05 Material Cybersecurity Incidents 1.We note the statement that you experienced a cybersecurity incident that resulted in an operational disruption that “could be considered material.” Item 1.05 was added to Form 8-K to require the disclosure of a cybersecurity incident “that is determined by the registrant to be material.” Please advise us as to why you determined to file under Item 1.05 of Form 8-K given this statement. 2.Please expand your disclosure to describe any known material impact(s) the incident has had and any material impact(s) that are likely to continue. In considering material impacts, please describe all material impacts. For example, please consider potential impacts on vendor or customer relationships and potential competitive or reputational harm, not just the impact to your financial condition or results of operations. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
FirstName LastNameMark Nielsen Comapany NameFrontier Communications Parent, Inc. June 4, 2024 Page 2 FirstName LastName Mark Nielsen Frontier Communications Parent, Inc. June 4, 2024 Page 2 Please contact Conlon Danberg at 202-551-4466 or Sebastian Gomez Abero at 202-551- 3578 with any other questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services
Show Raw Text
United States securities and exchange commission logo
June 4, 2024
Mark Nielsen
Executive Vice President, Chief Legal & Regulatory Officer
Frontier Communications Parent, Inc.
1919 McKinney Avenue
Dallas, Texas 75201
Re:Frontier Communications Parent, Inc.
Current Report on Form 8-K filed April 18, 2024
File No. 001-11001
Dear Mark Nielsen:
We have reviewed your filing and have the following comment(s).
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Current Report on Form 8-K filed April 18, 2024
Item 1.05 Material Cybersecurity Incidents
1.We note the statement that you experienced a cybersecurity incident that resulted in an
operational disruption that “could be considered material.” Item 1.05 was added to Form
8-K to require the disclosure of a cybersecurity incident “that is determined by the
registrant to be material.” Please advise us as to why you determined to file under Item
1.05 of Form 8-K given this statement.
2.Please expand your disclosure to describe any known material impact(s) the incident has
had and any material impact(s) that are likely to continue. In considering material impacts,
please describe all material impacts. For example, please consider potential impacts on
vendor or customer relationships and potential competitive or reputational harm, not just
the impact to your financial condition or results of operations.
We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
FirstName LastNameMark Nielsen
Comapany NameFrontier Communications Parent, Inc.
June 4, 2024 Page 2
FirstName LastName
Mark Nielsen
Frontier Communications Parent, Inc.
June 4, 2024
Page 2
Please contact Conlon Danberg at 202-551-4466 or Sebastian Gomez Abero at 202-551-
3578 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services