VZVerizon

Communication · Telecom · NYSE

Headquarters: New York, NY
Next results: around Jan 29, 2027

When the SEC's staff reviews a filing, it writes to the company with numbered questions, and the company answers each one in a letter. SEC publishes the exchange once the review is over, at least 20 business days later. Below: what the staff asked VZ, and the company's answer to each question, quoted from the letters. A question is not an accusation; most reviews end with the company adding detail to its next filing.

All reviews 2 Non-GAAP measures 1 Debt 1 Controls 1

Form 10-K for the Year Ended December 31, 2022

2023-02-27 to 2023-03-07 · 1 question · 1 letter from the SEC, 1 from the company

Review closed 2023-03-07

Non-GAAP measuresDebt

SEC letter of 2023-02-27 ↗ → company's reply of 2023-03-06 ↗

Non-GAAP Reconciliations - Consolidated Verizon · Net Unsecured Debt and Net Unsecured Debt to Consolidated Adjusted EBITDA Ratio, page 16

SEC asked

We note your disclosure of the non-GAAP measure, Net Unsecured Debt to Consolidated Adjusted EBITDA Ratio. In future filings, please show the ratio as calculated using the most directly comparable GAAP financial measures. Refer to Item 10(e)(1)(i)(A) of Regulation S-K and further guidance under footnote 27 to Exchange Act Release No. 47226.

VZ answered

Verizon Communications Inc. acknowledges the Staff’s comment and confirms that in future filings that disclose Net Unsecured Debt to Consolidated Adjusted EBITDA Ratio it will also include the ratio as calculated using the most directly comparable GAAP financial measures.

Verizon Communications Inc.

* * * * *

If the Staff has any questions regarding this response, you may contact me at (908) 559-5741. Read in the reply ↗

In its next report

First report after the company's reply of 2023-03-06: 10-Q filed 2023-04-27 ↗, against the 10-Q filed 2022-10-25 ↗.

Tickdelta does not hold the text of both reports, so they are not compared here.

Also in this review: closing letter, 2023-03-07

Schedule 14A

2022-09-02 to 2022-10-04 · 3 questions · 1 letter from the SEC, 1 from the company

Review closed 2022-10-04

Controls

SEC letter of 2022-09-02 ↗ → company's reply of 2022-09-13 ↗

Definitive Proxy Statement on Schedule 14A filed March 28, 2022 · General

SEC asked (1)

Please expand your discussion of the reasons you believe that your leadership structure is appropriate, addressing your specific characteristics or circumstances. In your discussion, please also address how the experience of your Independent Lead Director is brought to bear in connection with your board’s role in risk oversight.

VZ answered

No numbered answer found in the reply. Read the reply ↗

Definitive Proxy Statement on Schedule 14A filed March 28, 2022 · General

SEC asked (2)

Please expand upon the role that your Independent Lead Director plays in the leadership of the board. For example, please enhance your disclosure to address whether or not your Independent Lead Director may: • represent the board in communications with shareholders and other stakeholders; • require board consideration of, and/or override your CEO on, any risk matters; or • provide input on design of the board itself.

VZ answered

No numbered answer found in the reply. Read the reply ↗

Definitive Proxy Statement on Schedule 14A filed March 28, 2022 · General

SEC asked (3)

Please expand upon how your board administers its risk oversight function. For example, please disclose: • whether you consult with outside advisors and experts to anticipate future threats and trends, and how often you re-assess your risk environment; • to whom the Chief Compliance Officer reports; and • how your risk oversight process aligns with your disclosure controls and procedures.

VZ answered

Verizon Communications Inc. acknowledges the Staff’s comments and confirms that it will expand its disclosures included in the Company’s Definitive Proxy Statement for the 2023 Annual Meeting of Shareholders and in applicable future filings consistent with the Staff’s comments.

* * *

* *

Correspondence regarding this letter may be directed to the attention of the undersigned at william.horton@verizon.com. In addition, you may contact me at (212) 395-1014. Read in the reply ↗

Also in this review: closing letter, 2022-10-04

16 other letters: notices that a filing will not be reviewed, requests to declare a registration effective, and the like

2025-11-20 · VZ: letter to the SEC · Registration Statement on Form S-4 (File No. 333-290683)
2025-10-02 · VZ: letter to the SEC · Verizon Communications Inc. Registration Statement on Form S-4 · (File No. 333290683),...
2025-04-04 · VZ: letter to the SEC · Registration Statement on Form S-4, as amended (File · No. 333-283664)
2025-02-20 · VZ: letter to the SEC · Registration Statement on Form S-4, as amended (File No. 333-283664) · Request for Acceleration
2025-02-19 · VZ: letter to the SEC · Registration Statement on Form S-4, as amended (File No. 333-283664)
2024-12-09 · SEC: will not review the filing · Verizon Communications Inc. · Registration Statement on Form S-4 · Filed December 6,...
2024-12-06 · VZ: letter to the SEC · Verizon Communications Inc. Registration Statement on Form S-4 · (File No....
2022-03-29 · VZ: asks the SEC to declare a registration effective · Registration Statement on Form S-4, as amended (File · No. 333-262143)
2022-01-14 · SEC: will not review the filing · Verizon Communications Inc. · Registration Statement on Form S-4 · Filed January 13,...
2022-01-13 · VZ: asks the SEC to declare a registration effective · Verizon Communications Inc. Registration Statement on Form S-4 · (File No....
2021-04-01 · VZ: asks the SEC to declare a registration effective · Registration Statement on Form S-4, as amended (File No. 333-252354)
2021-01-27 · SEC: will not review the filing · Verizon Communications Inc. · Registration Statement on Form S-4 · Filed January 22,...
2021-01-22 · VZ: asks the SEC to declare a registration effective · Verizon Communications Inc. Registration Statement on Form S-4 · (File No....
2019-08-08 · VZ: asks the SEC to declare a registration effective · Registration Statement on Form S-4 (File · No. 333-232064)
2019-06-14 · SEC: will not review the filing · Verizon Communications Inc. · Registration Statement on Form S-4 · Filed on June 11,...
2019-06-11 · VZ: asks the SEC to declare a registration effective · Verizon Communications Inc. Registration Statement on Form S-4 · (File No....

From the SEC's correspondence on EDGAR: staff letters (form UPLOAD) and company letters (form CORRESP), 22 letters filed since 2019-06-11. Questions and answers are matched by their numbers; topics come from words in each question. The reports are compared word for word (same form, before the first SEC letter against the first report after the company's reply). No AI.

Work on VZ in a spreadsheet: Excel workbook (a sheet per section, ten years by column, charts, links to the filings) · CSV. For a Google Sheet that stays up to date, paste =IMPORTDATA("https://tickdelta.com/company/VZ/export.csv") into a cell.