SEC Comment Letter for WASTE MANAGEMENT INC (WM) (CIK 0000823768) (WM) — Oct 7, 2013
WASTE MANAGEMENT INC (WM) (CIK 0000823768)
Date: Oct. 7, 2013 · CIK: 0000823768 · Accession: 0000000000-13-055220
AI Filing Summary & Sentiment
Letter
October 7, 2013 Via E -mail James C. Fish, Jr. Chief Financial Officer Waste Management, Inc. 1001 Fannin; Suite 4000 Houston, TX 77002
Re: Waste Management, Inc. Form 10-K for the Year Ended December 31, 2012 Filed February 1 4, 2013 File No. 1 -12154
Dear Mr. Fish :
We have completed our review of your filings . 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 s 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 persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ John Cash
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October 7, 2013 Via E -mail James C. Fish, Jr. Chief Financial Officer Waste Management, Inc. 1001 Fannin; Suite 4000 Houston, TX 77002 Re: Waste Management, Inc. Form 10-K for the Year Ended December 31, 2012 Filed February 1 4, 2013 File No. 1 -12154 Dear Mr. Fish : We have completed our review of your filings . 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 s 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 persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ John Cash John Cash Accounting Branch Chief cc: Mr. Don P. Carpenter, Vice President and Chief Accounting Officer (via E -mail)