Company: SYY
Filing Date: 2025-03-24
Form Type: CORRESP
Source: 0000096021-25-000016
Chunk: 0

Company: SYSCO CORP
Filing Date: 2025-03-24
Form: CORRESP
Chunk 0
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March 24, 2025

Via EDGAR

Ms. Suying Li

Mr. Rufus Decker

Division of Corporation Finance
Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: Sysco Corporation

Form 10-K for the Fiscal Year Ended June 29, 2024

Item 2.02 Form 8-K dated January 28, 2025

File No. 001-06544

Dear Ms. Li:

This letter sets forth the responses of Sysco Corporation (the “Company” or “Sysco”) to the comments of the Staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) contained in its letter dated March 11, 2025 with respect to the Company’s Form 10-K for the fiscal year ended June 29, 2024, filed on August 28, 2024, and Item 2.02 of the Company’s Form 8-K filed on January 28, 2025.

The Company’s responses to your comments are listed below. For your convenience, comments contained in your March 11, 2025 letter are reprinted in bold italics below.

Form 10-K for Fiscal Year Ended June 29, 2024

Financial Statements

Note 21. Business Segment Information, page 110

#### 1.
Please disclose in greater detail the specific types of corporate office and shared service operations expenses (not allocated to your segments) that are included in the Global Support Center reconciling line item. Refer to ASC 280-10-50-29(b) and 50-31.

Response

The Company respectfully acknowledges the Staff’s comment. The Company advises the Staff that in future filings (including the Company’s next quarterly report on Form 10-Q), the Company will disclose the specific types of corporate office and shared service operation expenses that are included in the Global Support Center reconciling line item. Such disclosure will conform with ASC paragraphs ASC 280-10-50-29(b) and ASC 280-10-50-31. The following is an example of the intended disclosure:

The accounting policies for the segments are the same as those disclosed by Sysco for its consolidated financial statements. Our Global Support Center expenses generally include all expenses of the corporate

office and Sysco’s shared service operations. Collectively, our