TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 4, 2024 Mark Nielsen Executive Vice President, Chief Legal & Regulatory Officer Frontier Communications Parent, Inc. 1919 McKinney Avenue Dallas, Texas 75201 Re: Frontier Communications Parent, Inc. Current Report on Form 8-K filed April 18, 2024 File No. 001-11001 Dear Mark Nielsen: We have reviewed your filing and have the following comment(s). 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. Current Report on Form 8-K filed April 18, 2024 Item 1.05 Material Cybersecurity Incidents 1. We note the statement that you experienced a cybersecurity incident that resulted in an operational disruption that could be considered material. Item 1.05 was added to Form 8-K to require the disclosure of a cybersecurity incident that is determined by the registrant to be material. Please advise us as to why you determined to file under Item 1.05 of Form 8-K given this statement. 2. Please expand your disclosure to describe any known material impact(s) the incident has had and any material impact(s) that are likely to continue. In considering material impacts, please describe all material impacts. For example, please consider potential impacts on vendor or customer relationships and potential competitive or reputational harm, not just the impact to 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. Mark Nielsen Frontier Communications Parent, Inc. June 4, 2024 Page 2 Please contact Conlon Danberg at 202-551-4466 or Sebastian Gomez Abero at 202-551- 3578 with any other questions. Sincerely, FirstName LastNameMark Nielsen Division of Corporation Finance Comapany NameFrontier Communications Parent, Inc. Office of Industrial Applications and June 4, 2024 Page 2 Services FirstName LastName