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United States securities and exchange commission logo
May 24, 2024
Carrie Eglinton Manner
President and Chief Executive Officer
Orasure Technologies, Inc.
220 East First Street
Bethlehem, Pennsylvania 18015
Re: Orasure
Technologies, Inc.
Form 8-K
Filed April 12,
2024
File No. 001-16537
Dear Carrie Eglinton Manner:
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 filed April 12, 2024
Item 1.05 Material Cybersecurity Incidents, page 1
1. We note the statement
that you experienced a cybersecurity incident and are still
investigating the
extent of any sensitive information contained within the accessed
systems. Please advise
us as to why you determined to file under Item 1.05 of Form 8-K
given the statement
that the incident has not had a material impact on your operations,
financial systems or
financial condition, and you do not anticipate that the incident will
have a material impact
on your financial condition and results of operations moving
forward.
Carrie Eglinton Manner
Orasure Technologies, Inc.
May 24, 2024
Page 2
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 Irene Paik at 202-551-6553 or James Lopez at 202-551-3536
with any
other questions.
FirstName LastNameCarrie Eglinton Manner Sincerely,
Comapany NameOrasure Technologies, Inc.
Division of
Corporation Finance
May 24, 2024 Page 2 Office of Finance
FirstName LastName