The studio said it was "deeply saddened at this brazen effort to suppress the distribution of a movie, and in the process do damage to our company."
It said it stood by the filmmakers of 'The Interview,' which follows two hapless journalists recruited by the CIA to assassinate the North Korean leader, starring Seth Rogen and James Franco.
Representatives for Rogen and Franco, who canceled numerous scheduled appearances this week, did not respond to requests for comment.
Hackers who claimed responsibility for seizing control and leaking data from Sony's computers last month, on Tuesday warned people to stay away from cinemas showing the film, and reminded moviegoers of the Sept. 11, 2001 hijacked plane attacks on the United States.
The National Association of Theater Owners, which represents movie theaters across the United States, said Wednesday it was it was working closely with security and law enforcement agencies and that cinemas may choose not to show the film.
Several U.S. national security officials told Reuters the government was working with entertainment companies to address the threat but had no credible evidence of a threat to moviegoers.
"The theaters are reacting out of fear and uncertainty," said Bruce Schneier, a cryptologist and one of the world's leading cybersecurity experts.
A spokesman for the Department of Homeland Security declined to comment on Wednesday, but said earlier this week there was "no credible intelligence" to substantiate the threats.
A U.S. official later told the Associated Press that investigators have now connected the hack to North Korea and are expected to make an announcement soon.