SEC Comment Letter for Cencora, Inc. (COR) (CIK 0001140859) (COR) — May 10, 2012
Cencora, Inc. (COR) (CIK 0001140859)
Date: May 10, 2012 · CIK: 0001140859 · Accession: 0000000000-12-024441
AI Filing Summary & Sentiment
Letter
May 9, 2012 Via E-mail Mr. Tim G. Guttman Acting Chief Financial Officer AmerisourceBergen Corporation 1300 Morris Drive Chesterbrook, PA 19087 -5594
Re: AmerisourceBergen Corporation Form 10-K for the Year Ended September 30 , 2011 Filed November 22 , 2011 File No. 001 -16671
Dear Mr. Guttman :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the Unite d States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/Tia L. Jenkins
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May 9, 2012
Via E-mail
Mr. Tim G. Guttman
Acting Chief Financial Officer
AmerisourceBergen Corporation
1300 Morris Drive
Chesterbrook, PA 19087 -5594
Re: AmerisourceBergen Corporation
Form 10-K for the Year Ended September 30 , 2011
Filed November 22 , 2011
File No. 001 -16671
Dear Mr. Guttman :
We have completed our review of your filing. We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing s and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the Unite d States. We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/Tia L. Jenkins
Tia L. Jenkins
Senior Assistant Chief Accountant
Office of Beverages, Apparel and
Mining