SEC Comment Letter for WASTE MANAGEMENT INC (WM) (CIK 0000823768) (WM) — May 24, 2012
WASTE MANAGEMENT INC (WM) (CIK 0000823768)
Date: May 24, 2012 · CIK: 0000823768 · Accession: 0000000000-12-026984
AI Filing Summary & Sentiment
Letter
May 2 4, 2012 Via E -mail Mr. Steven C. Preston Executive Vice President – Finance, Recycling & Energy Services Waste Management, Inc. 1001 Fannin Street, Suite 4000 Houston, TX 77002
Re: Waste Management , Inc . Form 10-K Filed February 16, 2012 File No. 1 -12154
Dear Mr. Preston :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all pe rsons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Terence O ’Brien
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May 2 4, 2012 Via E -mail Mr. Steven C. Preston Executive Vice President – Finance, Recycling & Energy Services Waste Management, Inc. 1001 Fannin Street, Suite 4000 Houston, TX 77002 Re: Waste Management , Inc . Form 10-K Filed February 16, 2012 File No. 1 -12154 Dear Mr. Preston : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all pe rsons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Terence O ’Brien Terence O’Brien Branch Chief