SEC Comment Letter 0000000000-24-006510 to Cencora, Inc. (COR)
Cencora, Inc.
Date: June 6, 2024 · CIK: 0001140859 · Accession: 0000000000-24-006510
AI Filing Summary & Sentiment
File numbers found in text: 001-16671
Letter
United States securities and exchange commission logo June 6, 2024 Korey Pirouz Senior Vice President Cencora, Inc. 1 West First Avenue Conshohocken, PA 19428 Re:Cencora, Inc. Form 8-K Filed February 27, 2024 File No. 001-16671 Dear Korey Pirouz: 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 Item 1.05 Material Cybersecurity Incidents, page 1 1.We note the statement you experienced a cybersecurity incident that, as of the date of the filing, did not have a material impact on your operations. Please advise us as to why you determined to file under Item 1.05 of Form 8-K given the statement that you have not yet determined whether the incident is reasonably likely to materially impact 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. Please contact Rucha Pandit at 202-551-6022 or James Lopez at 202-551-3536 with any other questions.
FirstName LastNameKorey Pirouz Comapany NameCencora, Inc. June 6, 2024 Page 2 FirstName LastName Korey Pirouz Cencora, Inc. June 6, 2024 Page 2 Sincerely, Division of Corporation Finance Office of Finance cc: Laz Krikorian
Show Raw Text
United States securities and exchange commission logo
June 6, 2024
Korey Pirouz
Senior Vice President
Cencora, Inc.
1 West First Avenue
Conshohocken, PA 19428
Re:Cencora, Inc.
Form 8-K
Filed February 27, 2024
File No. 001-16671
Dear Korey Pirouz:
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
Item 1.05 Material Cybersecurity Incidents, page 1
1.We note the statement you experienced a cybersecurity incident that, as of the date of the
filing, did not have a material impact on your operations. Please advise us as to why you
determined to file under Item 1.05 of Form 8-K given the statement that you have not yet
determined whether the incident is reasonably likely to materially impact 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.
Please contact Rucha Pandit at 202-551-6022 or James Lopez at 202-551-3536 with any
other questions.
FirstName LastNameKorey Pirouz
Comapany NameCencora, Inc.
June 6, 2024 Page 2
FirstName LastName
Korey Pirouz
Cencora, Inc.
June 6, 2024
Page 2
Sincerely,
Division of Corporation Finance
Office of Finance
cc: Laz Krikorian