Gregory Wiessner

May 22, 2024 | wilmerhale.com | C. Alex Bahn |Lillian Brown |Meredith B. Cross |Jenna El-Fakih |Gregory Wiessner |Jonathan Wolfman

On May 21, 2024, Erik Gerding, Director of the SEC’s Division of Corporation Finance, issued a statement regarding the disclosure of cybersecurity incidents on Form 8-K. In his statement, Director Gerding encourages companies that voluntarily choose to disclose a cybersecurity incident that has not been determined to be material, or for which no materiality determination has yet been made, to make that disclosure using a Form 8-K item other than Item 1.05 (Material Cybersecurity Incidents).