<SEC-DOCUMENT>0001193125-24-009046.txt : 20240227
<SEC-HEADER>0001193125-24-009046.hdr.sgml : 20240227
<ACCEPTANCE-DATETIME>20240117113458
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-24-009046
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20240117

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			V F CORP
		CENTRAL INDEX KEY:			0000103379
		STANDARD INDUSTRIAL CLASSIFICATION:	MEN'S & BOYS' FURNISHINGS, WORK CLOTHING, AND ALLIED GARMENTS [2320]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				231180120
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			0330

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1551 WEWATTA STREET
		CITY:			DENVER
		STATE:			CO
		ZIP:			80202
		BUSINESS PHONE:		(720) 778-4000

	MAIL ADDRESS:	
		STREET 1:		1551 WEWATTA STREET
		CITY:			DENVER
		STATE:			CO
		ZIP:			80202

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VF CORPORATION
		DATE OF NAME CHANGE:	19900621

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VANITY FAIR MILLS INC
		DATE OF NAME CHANGE:	19690520
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML><HEAD>
<TITLE>CORRESP</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE" STYLE="line-height:Normal">

<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt;margin-bottom:0pt">


<IMG SRC="g690768g0117202443447.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">January&nbsp;17, 2024 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">By
EDGAR Submission </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Doris Stacey Gama </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Suzanne Hayes </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">U.S. Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation
Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Life Sciences </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>Re:</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>V.F. Corporation (the &#147;Company&#148;) </B></P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>Form <FONT STYLE="white-space:nowrap">8-K</FONT> </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>Filed December&nbsp;18, 2023 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>File <FONT STYLE="white-space:nowrap">No.&nbsp;001-05256</FONT> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Ms.&nbsp;Gama and Ms. Hayes: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">We are responding to the
comments of the staff of the Division of Corporation Finance (the &#147;Staff&#148;) of the Securities and Exchange Commission (the &#147;Commission&#148;) as set forth in your letter dated January&nbsp;5, 2024 (the &#147;Comment Letter&#148;)
relating to the Company&#146;s Current Report on Form <FONT STYLE="white-space:nowrap">8-K</FONT> filed with the Commission on December&nbsp;18, 2023. For ease of reference, your comment appears in italics directly above the Company&#146;s response.
</P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Current Report on Form <FONT STYLE="white-space:nowrap">8-K</FONT> </U></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Item 1.05 Material Cybersecurity Incidents </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">1.</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>We note that at the time of filing, the full scope, nature and impact of the unauthorized occurrences were
not yet known. Additionally, while it had and was expected to be reasonably likely to continue to have a material impact on your business operations, you had not yet determined whether the incident is likely to materially impact your financial
condition or results of operations. When you file your amended Form <FONT STYLE="white-space:nowrap">8-K</FONT> pursuant to Instruction 2 to Item 1.05 of Form <FONT STYLE="white-space:nowrap">8-K,</FONT> please also expand your disclosure to address
the following items:</I> </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="10%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt"><I>expand your discussion to describe the scope of your business operations impacted; and</I>
</P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="10%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt"><I>describe the known material impact(s) the incident has had and the material impact(s) that are likely to
continue.</I> </P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><I>In considering material impacts, please describe all material impacts. For example, consider vendor
relationships and potential reputational harm related to stolen data and unfulfilled orders, as well as any impact to your financial condition or results of operations.</I></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><U>Response</U>: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company
respectfully acknowledges the Staff&#146;s comment and advises the Staff that when the Company files its amended Form <FONT STYLE="white-space:nowrap">8-K,</FONT> it will (i)&nbsp;expand the disclosure to describe the scope of impacted business
operations and (ii)&nbsp;describe all known material impacts the incident has had and all known material impacts that are likely to continue. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>VF CORPORATION | 1551
Wewatta St., Denver, CO 80202 | VFC.com </B></P>

</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always"> </p>
<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">

<Center><DIV STYLE="width:8.5in" align="left">

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">U.S. Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Life Sciences </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">January&nbsp;17, 2024 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Page 2 </P>
<p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">We appreciate the Staff&#146;s time and attention. I am available to discuss the Staff&#146;s comment and our
response, as needed. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>

<TD WIDTH="100%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Sincerely,</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Jennifer Sim</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Jennifer Sim</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">EVP, General Counsel and Secretary</TD></TR>
</TABLE></DIV> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Matthew Puckett, EVP and Chief Financial Officer of the Company </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Eric Forni, DLA Piper LLP (US) </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Jon Venick, DLA Piper LLP (US) </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>VF CORPORATION | 1551
Wewatta St., Denver, CO 80202 | VFC.com </B></P>

</DIV></Center>

</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g690768g0117202443447.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g690768g0117202443447.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" !. $X# 2(  A$! Q$!_\0
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M9\P7&FZQ<W$D\MA>-)(Q=F,#<DG)[5'_ &-JG_0.N_\ OPW^%?3?_"6>'O\
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..SE.7-+<]:,5!<L=C_]D!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
