The 50-year-old actress filed her response more than a year after the couple split and nearly three months after Kutcher filed for divorce.
Moore, who cited the usual "irreconcilable differences" for the split, is now headed for a possible courtroom battle with Kutcher, 35, over the financial terms to end their six-year marriage, reported People magazine.
Although no children are at issue, the financial stakes are high: Kutcher last year reportedly earned USD 24 million from the CBS hit 'Two and a Half Men'.
In January, Moore was seen on several dates with Pink Taco restaurant chain owner Harry Morton, 31.
Representatives for both Moore and Kutcher are yet to comment.