diff --git a/src/cogs/handler.js b/src/cogs/handler.js
new file mode 100644
index 00000000..537fb2c5
--- /dev/null
+++ b/src/cogs/handler.js
@@ -0,0 +1,42 @@
+/*
+ * Copyright 2024 Adobe. All rights reserved.
+ * This file is licensed to you 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 REPRESENTATIONS
+ * OF ANY KIND, either express or implied. See the License for the specific language
+ * governing permissions and limitations under the License.
+ */
+import { badRequest, internalServerError, noContent } from '@adobe/spacecat-shared-http-utils';
+import { fetch } from '../support/utils.js';
+
+export default async function cogsHandler(message, context) {
+  const { log } = context;
+  const { monthYear, usageCost } = message;
+  const { COGS_EXCEL_POST_URL: cogsExcelUrl } = context.env;
+  if (!monthYear || monthYear === '') {
+    return badRequest('MonthYear is missing');
+  }
+  if (!usageCost || Object.keys(usageCost).length === 0) {
+    return badRequest('UsageCost is missing');
+  }
+  try {
+    const response = await fetch(cogsExcelUrl, {
+      method: 'POST',
+      headers: {
+        'Content-Type': 'application/json',
+      },
+      body: JSON.stringify({ data: { MONTH: monthYear, ...usageCost } }),
+    });
+    if (response.status !== 201) {
+      return badRequest(`Failed to post data to ${cogsExcelUrl}. Status: ${response.status}`);
+    }
+    log.info(`Successfully posted data to ${cogsExcelUrl}`);
+    return noContent();
+  } catch (e) {
+    log.error(e);
+    return internalServerError('Failed to post data to COGS Excel');
+  }
+}
diff --git a/src/index.js b/src/index.js
index 1b19157f..5c76c559 100644
--- a/src/index.js
+++ b/src/index.js
@@ -21,6 +21,7 @@ import notFoundHandler from './notfound/handler.js';
 import backlinks from './backlinks/handler.js';
 import notFoundInternalDigestHandler from './notfound/handler-internal.js';
 import notFoundExternalDigestHandler from './notfound/handler-external.js';
+import cogs from './cogs/handler.js';
 
 export const HANDLERS = {
   apex,
@@ -29,6 +30,7 @@ export const HANDLERS = {
   '404-external': notFoundExternalDigestHandler,
   '404-internal': notFoundInternalDigestHandler,
   'broken-backlinks': backlinks,
+  cogs,
 };
 
 function guardEnvironmentVariables(fn) {
diff --git a/test/cogs/handler.test.js b/test/cogs/handler.test.js
new file mode 100644
index 00000000..3fe21b4b
--- /dev/null
+++ b/test/cogs/handler.test.js
@@ -0,0 +1,97 @@
+/*
+ * Copyright 2024 Adobe. All rights reserved.
+ * This file is licensed to you 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 REPRESENTATIONS
+ * OF ANY KIND, either express or implied. See the License for the specific language
+ * governing permissions and limitations under the License.
+ */
+
+import sinon from 'sinon';
+import chai from 'chai';
+import sinonChai from 'sinon-chai';
+import chaiAsPromised from 'chai-as-promised';
+import nock from 'nock';
+import cogsHandler from '../../src/cogs/handler.js';
+
+chai.use(sinonChai);
+chai.use(chaiAsPromised);
+const { expect } = chai;
+
+const sandbox = sinon.createSandbox();
+const COGS_HELIX_HOST = 'https://main--sharepoint--sudo-buddy.hlx.page';
+const COGS_SPREADSHEET_PATH = '/spacecatpoc';
+// eslint-disable-next-line no-undef
+describe('cogs handler', () => {
+  let message;
+  let context;
+  // eslint-disable-next-line no-undef
+  beforeEach('setup', () => {
+    message = {
+      monthYear: 'Dec-23',
+      usageCost: {
+        LAMBDA: '14.67',
+        'SECRETS MANAGER': '0.09',
+        DYNAMODB: '0.10',
+        SQS: '0.17',
+        S3: '0.00',
+        CLOUDWATCH: '0.05',
+      },
+    };
+    context = {
+      log: console,
+      env: {
+        COGS_EXCEL_POST_URL: `${COGS_HELIX_HOST}${COGS_SPREADSHEET_PATH}`,
+      },
+    };
+  });
+  // eslint-disable-next-line no-undef
+  afterEach('clean', () => {
+    sandbox.restore();
+    nock.cleanAll();
+  });
+
+  // eslint-disable-next-line no-undef
+  it('reject when MonthYear is missing', async () => {
+    delete message.monthYear;
+    const result = await cogsHandler(message, context);
+    expect(result.status).equal(400);
+  });
+  // eslint-disable-next-line no-undef
+  it('reject when UsageCost is missing', async () => {
+    delete message.usageCost;
+    const result = await cogsHandler(message, context);
+    expect(result.status).equal(400);
+  });
+  // eslint-disable-next-line no-undef
+  it('reject when helix returns 400', async () => {
+    nock(COGS_HELIX_HOST)
+      .post(COGS_SPREADSHEET_PATH)
+      .reply(400);
+    const result = await cogsHandler(message, context);
+    expect(result.status)
+      .equal(400);
+  });
+  // eslint-disable-next-line no-undef
+  it('reject when COGS_EXCEL_POST_URL is missing', async () => {
+    delete context.env.COGS_EXCEL_POST_URL;
+    nock(COGS_HELIX_HOST)
+      .post(COGS_SPREADSHEET_PATH)
+      .reply(500);
+    const result = await cogsHandler(message, context);
+    expect(result.status)
+      .equal(500);
+  });
+  // eslint-disable-next-line no-undef
+  it('should post data to COGS Excel', async () => {
+    nock(COGS_HELIX_HOST)
+      .post(COGS_SPREADSHEET_PATH, { data: { MONTH: 'Dec-23', ...message.usageCost } })
+      .reply(201);
+    const result = await cogsHandler(message, context);
+    expect(result.status)
+      .equal(204);
+  });
+});