SEC Comment Letter for WASTE MANAGEMENT INC (WM) (CIK 0000823768) (WM) — May 21, 2014
WASTE MANAGEMENT INC (WM) (CIK 0000823768)
Date: May 21, 2014 · CIK: 0000823768 · Accession: 0000000000-14-025912
AI Filing Summary & Sentiment
Letter
May 21, 2014 Via E -mail Mr. James C. Fish, Jr. CFO Waste Management, Inc. 1001 Fannin Street, Suite 4000 Houston, TX 77002
RE: Waste Management, Inc. Form 10 -K for Fiscal Year Ended December 31, 2013 Filed February 18, 2014 File No. 1 -12154
Dear Mr. Fish:
We have completed our review of your filing. We remind you that our comments , and 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 th e United States. We urge all persons 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 21, 2014
Via E -mail
Mr. James C. Fish, Jr. CFO
Waste Management, Inc.
1001 Fannin Street, Suite 4000
Houston, TX 77002
RE: Waste Management, Inc.
Form 10 -K for Fiscal Year Ended December 31, 2013
Filed February 18, 2014
File No. 1 -12154
Dear Mr. Fish:
We have completed our review of your filing. We remind you that our comments , and
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 th e United States. We urge all persons 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
Accounting Branch Chief