The following new documents were recently made available by the SEC, and have been identified by an automated process as potentially relating to disclosures of “cyber” risk or incidents.
04/16/2012 SOUTHWEST AIRLINES CO http://www.sec.gov/Archives/edgar/data/92380/000009238012000012/filename1.htm (CORRESP for SOUTHWEST AIRLINES CO)
05/10/2012 SOUTHWEST AIRLINES CO http://www.sec.gov/Archives/edgar/data/92380/000009238012000022/filename1.htm (CORRESP for SOUTHWEST AIRLINES CO)
04/27/2012 SOUTHWEST AIRLINES CO http://www.sec.gov/Archives/edgar/data/92380/000000000012021869/filename1.pdf (UPLOAD for SOUTHWEST AIRLINES CO)
You can read more about correspondence like this at https://vaguelythreatening.wordpress.com/2012/08/30/sec-comment-letters-as-infosec-situational-awareness/ and about the automated mechanism used to identify these files at https://vaguelythreatening.wordpress.com/2012/11/14/a-note-on-automated-postings-of-sec-cyber-correspondence/
Update 1/24/2013: The SEC Comment Letter starting this chain may be found at http://www.sec.gov/Archives/edgar/data/92380/000000000012016774/filename1.pdf The search terms used to find such correspondence missed it.