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VZVerizon

Communication · Telecom · NYSE

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SEC comment letters, last 20 years

1 review of VZ's filings by SEC staff

UPLOAD and CORRESP

ReviewsRead ↓

latest letter 2023-02-27

Questions asked

each answered in the company's own letter

No closing letter

reviews without a letter saying the staff completed it

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. 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

Other letters

Letters without questions

UPLOAD and CORRESP

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.

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