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
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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