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SEC Comment Letter for WASTE MANAGEMENT INC (WM) (CIK 0000823768) (WM) — Jun 10, 2010

WASTE MANAGEMENT INC (WM) (CIK 0000823768)
Date: June 10, 2010 · CIK: 0000823768 · Accession: 0000000000-10-032464

AI Filing Summary & Sentiment

Date
February 16, 2010
Author
Assistant Director
Form
UPLOAD
Company
WASTE MANAGEMENT INC (WM) (CIK 0000823768)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 -4631 DIVISION OF CORPORATION FINANCE June 10 , 2010 By facsimile to (713) 512 -6299 and U.S. Mail Mr. David P. Steiner Chief Executive Officer Waste Management, Inc. 1001 Fannin Street, Suite 4000 Houston, TX 77002

Re: Waste Management, Inc. Annual Report on Form 10-K for the fiscal year ended December 31 , 200 9 Filed February 16, 2010 Definitive Proxy Statement on Schedule 14 A Filed March 29, 2010 File No. 1-12154

Dear Mr. Steiner :

We have completed our review of your Form 10 -K and related filing s and have no further comments at this time.

If you have questions about our review of these filings, you may direct them to Edward M. Kelly, Senior Counsel, at (202) 551 -3728 or Dietrich A. King, Staff Attorney, at (202) 551 - 3338.

Very truly yours,
Pamela A. Long
Assistant Director

Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549 -4631

       DIVISION OF
CORPORATION FINANCE

June 10 , 2010

By facsimile to (713) 512 -6299 and U.S. Mail

Mr. David P. Steiner
Chief Executive  Officer
Waste Management, Inc.
1001 Fannin Street, Suite 4000
Houston, TX 77002

Re:  Waste  Management, Inc.
        Annual Report on Form 10-K for the fiscal year ended December 31 , 200 9
        Filed February 16, 2010
        Definitive Proxy Statement on Schedule 14 A
        Filed March 29, 2010
        File No. 1-12154

Dear Mr. Steiner :

We have completed our review of your Form 10 -K and related filing s and have no further
comments at this time.

 If you have questions about our review of these filings, you may direct them to Edward
M. Kelly, Senior Counsel, at (202) 551 -3728 or  Dietrich A. King, Staff Attorney,  at (202) 551 -
3338.

    Very truly yours,

    Pamela A. Long
     Assistant Director