SEC Comment Letter 0000000000-24-006063 to ORASURE TECHNOLOGIES INC (OSUR)
ORASURE TECHNOLOGIES INC
Date: May 24, 2024 · CIK: 0001116463 · Accession: 0000000000-24-006063
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File numbers found in text: 001-16537
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United States securities and exchange commission logo
May 24, 2024
Carrie Eglinton Manner
President and Chief Executive Officer
Orasure Technologies, Inc.
220 East First Street
Bethlehem, Pennsylvania 18015
Re:Orasure Technologies, Inc.
Form 8-K
Filed April 12, 2024
File No. 001-16537
Dear Carrie Eglinton Manner:
We have reviewed your filing and have the following comment.
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.
Form 8-K filed April 12, 2024
Item 1.05 Material Cybersecurity Incidents, page 1
1.We note the statement that you experienced a cybersecurity incident and are still
investigating the extent of any sensitive information contained within the accessed
systems. Please advise us as to why you determined to file under Item 1.05 of Form 8-K
given the statement that the incident has not had a material impact on your operations,
financial systems or financial condition, and you do not anticipate that the incident will
have a material impact on your financial condition and results of operations moving
forward.
FirstName LastNameCarrie Eglinton Manner
Comapany NameOrasure Technologies, Inc.
May 24, 2024 Page 2
FirstName LastName
Carrie Eglinton Manner
Orasure Technologies, Inc.
May 24, 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 Irene Paik at 202-551-6553 or James Lopez at 202-551-3536 with any
other questions.
Sincerely,
Division of Corporation Finance
Office of Finance