CVS Health Corporation has responded to a comment letter from the U.S. Securities and Exchange Commission (SEC) dated November 19, 2024, regarding its Form 10-K for the fiscal year ended December 31, 2023. The SEC staff requested the removal of dividends declared per share from the consolidated statements of operations.In response, CVS Health has agreed to remove this information from its consolidated statements of operations in future filings of Forms 10-K, Forms 10-Q, and earnings releases. The company will instead present dividend information in its consolidated statements of shareholders' equity or the footnotes to the consolidated financial statements, aligning with ASC 505-10-S99-1, ASC 260-10-45-5, and SEC Release No. 33-10532.Thomas F. Cowhey, Executive Vice President and Chief Financial Officer of CVS Health, confirmed the company's commitment to implement these changes in future financial reports. This adjustment aims to enhance the clarity and compliance of CVS Health's financial disclosures.

CVS Health Corporation has responded to a comment letter from the U.S. Securities and Exchange Commission (SEC) dated November 19, 2024, regarding its Form 10-K for the fiscal year ended December 31, 2023. The SEC staff requested the removal of dividends declared per share from the consolidated statements of operations.In response, CVS Health has agreed to remove this information from its consolidated statements of operations in future filings of Forms 10-K, Forms 10-Q, and earnings releases. The company will instead present dividend information in its consolidated statements of shareholders' equity or the footnotes to the consolidated financial statements, aligning with ASC 505-10-S99-1, ASC 260-10-45-5, and SEC Release No. 33-10532.Thomas F. Cowhey, Executive Vice President and Chief Financial Officer of CVS Health, confirmed the company's commitment to implement these changes in future financial reports. This adjustment aims to enhance the clarity and compliance of CVS Health's financial disclosures.