SEC Comment Letter for WASTE MANAGEMENT INC (WM) (CIK 0000823768) (WM) — May 12, 2009
WASTE MANAGEMENT INC (WM) (CIK 0000823768)
Date: May 12, 2009 · CIK: 0000823768 · Accession: 0000000000-09-025394
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 May 12, 2009 By U.S. Mail and Facsimile Mr. Robert G. Simpson Chief Financial Officer Waste Management, Inc. 1001 Fannin Street, Suite 4000 Houston, TX 77002
Re: Waste Management, Inc. Form 10-K for the Fiscal Year Ended December 31, 2008 File No. 001-12154
Dear Mr. Simpson: We have completed our review of your Form 10-K and related filings and have no further comments at this time. If you have any further questions regarding our review of your filings, please direct them to Dale Welcome, Staff Accountant, at (202) 551 -3865 or, in his absence, to the undersigned at (202) 551-3768.
Sincerely,
John Cash A c c o u n t i n g B r a n c h C h i e f
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
Mail Stop 7010
May 12, 2009
By U.S. Mail and Facsimile Mr. Robert G. Simpson Chief Financial Officer
Waste Management, Inc.
1001 Fannin Street, Suite 4000 Houston, TX 77002
Re: Waste Management, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2008 File No. 001-12154
Dear Mr. Simpson:
We have completed our review of your Form 10-K and related filings and have no further
comments at this time.
If you have any further questions regarding our review of your filings, please direct them
to Dale Welcome, Staff Accountant, at (202) 551 -3865 or, in his absence, to the undersigned at
(202) 551-3768.
Sincerely,
John Cash A c c o u n t i n g B r a n c h C h i e f