diff --git a/src/include/usr/sbeio/sbeioif.H b/src/include/usr/sbeio/sbeioif.H
index 69b67b1318a..2a3633efbe9 100644
--- a/src/include/usr/sbeio/sbeioif.H
+++ b/src/include/usr/sbeio/sbeioif.H
@@ -111,7 +111,7 @@ namespace SBEIO
     /**
      * @brief Get SCOM via SBE FIFO
      *
-     * @param[in]  i_target  Target to access
+     * @param[in]  i_target  Processor Target to access
      * @param[in]  i_addr    Requested register address
      * @param[out] o_data    Returned data
      *
@@ -124,7 +124,7 @@ namespace SBEIO
     /**
      * @brief Put SCOM via SBE FIFO
      *
-     * @param[in]  i_target  Target to access
+     * @param[in]  i_target  Processor Target to access
      * @param[in]  i_addr    Requested register address
      * @param[in]  i_data    Data to write
      *
@@ -138,7 +138,7 @@ namespace SBEIO
     /**
      * @brief Put SCOM under mask via SBE FIFO
      *
-     * @param[in]  i_target  Target to access
+     * @param[in]  i_target  Processor Target to access
      * @param[in]  i_addr    Requested register address
      * @param[in]  i_data    Data to write
      * @param[in]  i_mask    SCOM mask
@@ -160,7 +160,7 @@ namespace SBEIO
      *        with a running SBE
      *
      *
-     * @param[in]  i_target  Target to access
+     * @param[in]  i_target  Processor Target to access
      *
      * @return errlHndl_t Error log handle on failure.
      *
@@ -213,7 +213,7 @@ namespace SBEIO
      *                          or Read-Write: If false then Read-Only Region
      *                                         If true then Read-Write Region
      *
-     * @param[in] i_target      Target associated with SBE command
+     * @param[in] i_target      Processor Target associated with SBE command
      *                          If nullptr, default to Master Processor
      *
      * @return errlHndl_t Error log handle on failure.
@@ -234,7 +234,7 @@ namespace SBEIO
      * @param[in] i_start_addr  Starting Physical Memory Address of the
      *                          Unsecure Memory Region to Close
      *
-     * @param[in] i_target      Target associated with SBE command
+     * @param[in] i_target      Processor Target associated with SBE command
      *                          If nullptr, default to Master Processor
      *
      * @return errlHndl_t Error log handle on failure.
@@ -253,6 +253,15 @@ namespace SBEIO
      */
     errlHndl_t closeAllUnsecureMemRegions();
 
+    /**
+     * @brief Gathers FFDC and recovers from SBE errors
+     *
+     * @return errlHndl_t Error log handle on failure.
+     *
+     * @param[in] i_target  Processor Target associated with SBE attention
+     */
+    errlHndl_t handleVitalAttn( TARGETING::Target* i_procTarg );
+
 } //end namespace SBEIO
 
 #endif /* _SBEIOIF_H */
diff --git a/src/usr/sbeio/makefile b/src/usr/sbeio/makefile
index 54cc6f04e35..769e198c4c4 100644
--- a/src/usr/sbeio/makefile
+++ b/src/usr/sbeio/makefile
@@ -49,6 +49,7 @@ OBJS += sbe_getSBEFFDC.o
 OBJS += sbe_memRegionMgr.o
 OBJS += sbe_fifo_buffer.o
 OBJS += sbe_ffdc_package_parser.o
+OBJS += sbe_attn.o
 
 VPATH += ${ROOTPATH}/src/import/chips/p9/procedures/hwp/perv/
 include ${ROOTPATH}/procedure.rules.mk
diff --git a/src/usr/sbeio/runtime/makefile b/src/usr/sbeio/runtime/makefile
index c10c4e95bc0..80c83e5f297 100644
--- a/src/usr/sbeio/runtime/makefile
+++ b/src/usr/sbeio/runtime/makefile
@@ -33,6 +33,8 @@ MODULE = sbeio_rt
 ## Objects unique to HBRT
 OBJS += rt_sbeio.o
 OBJS += sbeio_attr_override.o
+OBJS += sbe_attn.o
+#@todo - RTC:180241 - Add in error handlers by creating common mk
 
 SUBDIRS += test.d
 
diff --git a/src/usr/sbeio/sbe_attn.C b/src/usr/sbeio/sbe_attn.C
new file mode 100644
index 00000000000..7a315e67b1a
--- /dev/null
+++ b/src/usr/sbeio/sbe_attn.C
@@ -0,0 +1,59 @@
+/* IBM_PROLOG_BEGIN_TAG                                                   */
+/* This is an automatically generated prolog.                             */
+/*                                                                        */
+/* $Source: src/usr/sbeio/sbe_attn.C $                                    */
+/*                                                                        */
+/* OpenPOWER HostBoot Project                                             */
+/*                                                                        */
+/* Contributors Listed Below - COPYRIGHT 2017                             */
+/* [+] International Business Machines Corp.                              */
+/*                                                                        */
+/*                                                                        */
+/* Licensed under the Apache License, Version 2.0 (the "License");        */
+/* you may not use this file except in compliance with the License.       */
+/* You may obtain a copy of the License at                                */
+/*                                                                        */
+/*     http://www.apache.org/licenses/LICENSE-2.0                         */
+/*                                                                        */
+/* Unless required by applicable law or agreed to in writing, software    */
+/* distributed under the License is distributed on an "AS IS" BASIS,      */
+/* WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or        */
+/* implied. See the License for the specific language governing           */
+/* permissions and limitations under the License.                         */
+/*                                                                        */
+/* IBM_PROLOG_END_TAG                                                     */
+/*
+  Contains the logic that is needed to handle and recover from SBE vital
+  attentions that occur when the SBE crashes.
+*/
+
+#include <errl/errlentry.H>
+
+extern trace_desc_t* g_trac_sbeio;
+
+namespace SBEIO
+{
+
+    /**
+     * @brief Gathers FFDC and recovers from SBE errors
+     */
+    errlHndl_t handleVitalAttn( TARGETING::Target* i_procTarg )
+    {
+        TRACFCOMP( g_trac_sbeio,
+                   ENTER_MRK "handleVitalAttn> i_procTarg=",
+                   TARGETING::get_huid(i_procTarg) );
+        errlHndl_t l_errhdl = nullptr;
+
+        TRACFCOMP( g_trac_sbeio, "NOOP for now" );
+        // @todo - RTC:180241 - Implement basic error handling
+        // @todo - RTC:180242 - Restart SBE
+        // @todo - RTC:180243 - Advanced error handling
+        // @todo - RTC:180244 - Disable the OCC
+        // @todo - RTC:180245 - Inform OPAL
+
+        TRACFCOMP( g_trac_sbeio,
+                   EXIT_MRK "handleVitalAttn> ");
+        return l_errhdl;
+    }
+
+};