0000000000-19-015634.txt : 20200225 0000000000-19-015634.hdr.sgml : 20200225 20191119120014 ACCESSION NUMBER: 0000000000-19-015634 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20191119 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: SPRINT Corp CENTRAL INDEX KEY: 0000101830 STANDARD INDUSTRIAL CLASSIFICATION: TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813] IRS NUMBER: 461170005 FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 6200 SPRINT PARKWAY CITY: OVERLAND PARK STATE: KS ZIP: 66251 BUSINESS PHONE: 913-794-1091 MAIL ADDRESS: STREET 1: 6200 SPRINT PARKWAY CITY: OVERLAND PARK STATE: KS ZIP: 66251 FORMER COMPANY: FORMER CONFORMED NAME: SPRINT NEXTEL CORP DATE OF NAME CHANGE: 20050816 FORMER COMPANY: FORMER CONFORMED NAME: SPRINT CORP DATE OF NAME CHANGE: 19921222 FORMER COMPANY: FORMER CONFORMED NAME: UNITED TELECOMMUNICATIONS INC DATE OF NAME CHANGE: 19920316 PUBLIC REFERENCE ACCESSION NUMBER: 0000101830-19-000022 LETTER 1 filename1.pdf begin 644 filename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@(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" *(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @( H@(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @"B @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" * M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @( H@(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @"B @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" *(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @( H@ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @"B @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" *(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @( H@(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @"B @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" *(" @(" @(" @(" @(" @(" @(" @(" @(" @"CP_>'!A8VME M="!E;F0](G7!E+T]B:E-T;3X^D:;T!#! MGXB@']$A6KB1/)4@C4Q3=$MMNL9<1(OVW\/W!H 016YR-Q>E6=\9T]/0G$E; M;J:I,9VZYHTAEL\]Y"'G/,00 T_8*":(D^_JGVY4^ZK#C^"# *2%!*@T*96YD TEXT-EXTRACT 2 filename2.txt November 19, 2019 Paul W. Scheiber Chief Financial Officer Sprint Corp 6200 Sprint Parkway Overland Park, KS 66251 Re: Sprint Corp Form 10-K for the Fiscal Year Ended March 31, 2019 Filed May 29, 2019 Form 10-Q for the Period Ended September 30, 2019 Filed November 12, 2019 File No. 001-04721 Correspondence Dated October 15, 2019 Dear Mr. Scheiber: We have reviewed your October 15, 2019 response to our comment letter and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment 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 our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10-Q for the Period Ended September 30, 2019 Management's Discussion and Analysis of Financial Condition and Results of Operations Service Revenue, page 50 1. We note that total service revenue declined nearly 8% or $450 million during the quarter ended September 30, 2019 compared to the prior year quarter, due in part to Lifeline estimated reimbursements for subsidies claimed that may have not met your usage requirements under the Lifeline programs. Please address the following: Quantify the impact of the estimated reimbursements on your total service revenues, wireless segment earnings, consolidated operating income, consolidated net loss and net loss per share for the three and six months ended September 30, 2019. Tell us if you believe the recording of these estimated reimbursements represents the Paul W. Scheiber Sprint Corp November 19, 2019 Page 2 correction of an error. If not, please explain. If so, please tell us how you evaluated materiality in determining that historical interim or annual periods presented did not require restatement. Please refer to ASC 250-10-45. You may contact Lisa Etheredge, Senior Staff Accountant at (202) 551-3424 or Robert Littlepage, Accounting Branch Chief, at (202) 551-3361 if you have questions. FirstName LastNamePaul W. Scheiber Sincerely, Comapany NameSprint Corp Division of Corporation Finance November 19, 2019 Page 2 Office of Technology FirstName LastName