SEC Comment Letter 0000000000-24-006936 to MICROSOFT CORP (MSFT)
MICROSOFT CORP
Date: June 17, 2024 · CIK: 0000789019 · Accession: 0000000000-24-006936
AI Filing Summary & Sentiment
File numbers found in text: 001-37845
Letter
United States securities and exchange commission logo June 17, 2024 Keith R. Dolliver Corporate Secretary Microsoft Corporation One Microsoft Way Redmond, WA 98052-6399 Re:Microsoft Corporation Current Report on Form 8-K filed January 19, 2024 Amended Current Report on Form 8-K/A filed March 8, 2024 File No. 001-37845 Dear Keith R. Dolliver: We have reviewed your filings and have the following comments. 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 and any amendment you may file in response to this letter, we may have additional comments. Current Report on Form 8-K filed January 19, 2024 and Amended Current Report on Form 8- K/A filed March 8, 2024 Item 1.05 Material Cybersecurity Incidents, page 1 1.Please advise us as to why you determined to file under Item 1.05 of Form 8-K given the statement that the incident had not had a material impact on your operations, and you had not determined whether the incident was reasonably likely to materially impact your financial condition or results of operations. 2.We note the statement in your Form 10-Q for the quarter ended March 31, 2024 indicating that the cybersecurity incident has and may continue to result in harm to your reputation and customer relationships. Please advise us as to whether you believe the harm to your reputation and customer relationships is reasonably likely to have a material impact on you, including your financial condition and results of operations. To the extent you determine it is reasonably likely to have a material impact, please file an amended Form 8-K pursuant to Instruction 2 to Item 1.05 to update your disclosure.
FirstName LastNameKeith R. Dolliver Comapany NameMicrosoft Corporation June 17, 2024 Page 2 FirstName LastName Keith R. Dolliver Microsoft Corporation June 17, 2024 Page 2 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. Please contact Conlon Danberg at 202-551-4466 or Suzanne Hayes at 202-551-3675 with any other questions. Sincerely, Division of Corporation Finance Office of Life Sciences
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United States securities and exchange commission logo
June 17, 2024
Keith R. Dolliver
Corporate Secretary
Microsoft Corporation
One Microsoft Way
Redmond, WA 98052-6399
Re:Microsoft Corporation
Current Report on Form 8-K filed January 19, 2024
Amended Current Report on Form 8-K/A filed March 8, 2024
File No. 001-37845
Dear Keith R. Dolliver:
We have reviewed your filings and have the following comments.
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 and any amendment you may file in response to this letter,
we may have additional comments.
Current Report on Form 8-K filed January 19, 2024 and Amended Current Report on Form 8-
K/A filed March 8, 2024
Item 1.05 Material Cybersecurity Incidents, page 1
1.Please advise us as to why you determined to file under Item 1.05 of Form 8-K given the
statement that the incident had not had a material impact on your operations, and you had
not determined whether the incident was reasonably likely to materially impact your
financial condition or results of operations.
2.We note the statement in your Form 10-Q for the quarter ended March 31, 2024 indicating
that the cybersecurity incident has and may continue to result in harm to your reputation
and customer relationships. Please advise us as to whether you believe the harm to your
reputation and customer relationships is reasonably likely to have a material impact on
you, including your financial condition and results of operations. To the extent you
determine it is reasonably likely to have a material impact, please file an amended Form
8-K pursuant to Instruction 2 to Item 1.05 to update your disclosure.
FirstName LastNameKeith R. Dolliver
Comapany NameMicrosoft Corporation
June 17, 2024 Page 2
FirstName LastName
Keith R. Dolliver
Microsoft Corporation
June 17, 2024
Page 2
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.
Please contact Conlon Danberg at 202-551-4466 or Suzanne Hayes at 202-551-3675 with
any other questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences