This excerpt taken from the CAH 10-K filed Sep 1, 2006.
On October 6, 2005, the Company received a comment letter from the Staff of the SECs Division of Corporation Finance (the Staff) with respect to the Companys Annual Report on Form 10-K for the fiscal year ended June 30, 2005 (the 2005 Form 10-K). The Company responded to the Staffs comments on November 23, 2005. The Company has since received follow-up comment letters from the Staff and the Company has responded to all subsequent comment letters. The principal unresolved comments have focused on the Companys disclosure in the Managements Discussion and Analysis of Financial Condition and Results of Operations section of the 2005 Form 10-K with respect to the definition of bulk revenue and non-bulk revenue and the characteristics of transactions that distinguish these two types of revenue. In response to the Staffs comment letters, the Company has included certain additional disclosures and revised disclosures in this Form 10-K. As of the date of the filing of this Form 10-K, the Staff continues to review the Companys responses and, therefore, certain of the October 6, 2005 comments (as well as certain comments in subsequent letters) remain unresolved. The Company will continue to respond to any additional comment letters that the Company receives from the Staff.