After reading the sample breach letter, there are a few theories that come to mind. 

Economic Theories:

Rational Choice- The company is making their choice to notify customers about the data breach in an informative matter, providing them with resources to seek help and the way they are moving forward. 

Marxian Economic Theory- the person in power (the hacker) decided to exploit those without power (the customers) for economic gain. They accessed the customers bank and account information, leading the hackers to have the potential for theft and identity theft. 

Social Science: 

Neutralization Theory- The physiological theory that comes to my mind is the neutralization theory. When it comes to cyber offending, there is a thought that ‘no one gets hurt’. I believe that the offender of this breach would most relate with the neutralization theory. 

Symbolic Interactionism- This sociological paradigm is defined as ‘society can be understood through the interactions between individuals’. I believe that the interactions between the company and the customers shows the respect the company has. In their explanation they went out of their way to describe the events and what transpired.