SEC Comment Letter for WASTE MANAGEMENT INC (WM) (CIK 0000823768) (WM) — Aug 22, 2008
WASTE MANAGEMENT INC (WM) (CIK 0000823768)
Date: Aug. 22, 2008 · CIK: 0000823768 · Accession: 0000000000-08-042452
AI Filing Summary & Sentiment
File numbers found in text: 001-12154
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE Mail Stop 7010 August 22, 2008 via U.S. mail and facsimile Mr. Robert G. Simpson Senior Vice President and Chief Financial Officer Waste Management, Inc. 1001 Fannin Street, Suite 4000 Houston, TX 77002 RE: Waste Management, Inc. Form 10-K for the Year Ended December 31, 2007 Filed February 19, 2008 Definitive Proxy Statement on Schedule 14A Filed March 26, 2008 File No. 001-12154
Dear Mr. Simpson:
We have completed our review of these filings and have no further comments at this time.
If you have any further questions regardi ng our review of legal or disclosure matters in your filings, please direct them to Jessica Kane, Staff Attorney, at (202) 551-3235 or, in her absence, to Lesli Sheppar d, Staff Attorney, at (202) 551-3708. Please contact Ryan Rohn, Staff Accountant, at ( 202) 551-3739 or, in his absence, to the undersigned at (202) 551-3689 if you have que stions regarding our review of the financial statements and related matters. S i n c e r e l y , John Hartz Senior Assistant Chief Accountant
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
Mail Stop 7010
August 22, 2008
via U.S. mail and facsimile
Mr. Robert G. Simpson Senior Vice President and Chief Financial Officer
Waste Management, Inc.
1001 Fannin Street, Suite 4000
Houston, TX 77002
RE: Waste Management, Inc.
Form 10-K for the Year Ended December 31, 2007
Filed February 19, 2008
Definitive Proxy Statement on Schedule 14A
Filed March 26, 2008 File No. 001-12154
Dear Mr. Simpson:
We have completed our review of these filings and have no further comments at
this time.
If you have any further questions regardi ng our review of legal or disclosure
matters in your filings, please direct them to Jessica Kane, Staff Attorney, at (202) 551-3235 or, in her absence, to Lesli Sheppar d, Staff Attorney, at (202) 551-3708. Please
contact Ryan Rohn, Staff Accountant, at ( 202) 551-3739 or, in his absence, to the
undersigned at (202) 551-3689 if you have que stions regarding our review of the
financial statements and related matters. S i n c e r e l y , John Hartz Senior Assistant Chief Accountant