SEC Comment Letter for WASTE MANAGEMENT INC (WM) (CIK 0000823768) (WM) — Aug 31, 2016
WASTE MANAGEMENT INC (WM) (CIK 0000823768)
Date: Aug. 31, 2016 · CIK: 0000823768 · Accession: 0000000000-16-090920
AI Filing Summary & Sentiment
Letter
August 31 , 2016 Mail Stop 4631 Via E -Mail Waste Management, Inc. Mr. James Fish Jr. Chief Financial Officer 1001 Fannin Street Houston, TX 77002
Re: Waste Management, Inc. Form 10-K for the Fiscal Year Ended December 31, 2015 Filed February 18, 2016 Form 10 -Q for the Fiscal Quarter Ended June 30, 2016 Filed July 27, 2016 File No. 1-12154
Dear Mr. Fish:
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 Com mission 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 to be certain that the filing include the information the Securities Exchan ge Act of 1934 and all applicable rules require.
Sincerely,
/s/ Terence O ’Brien
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August 31 , 2016 Mail Stop 4631 Via E -Mail Waste Management, Inc. Mr. James Fish Jr. Chief Financial Officer 1001 Fannin Street Houston, TX 77002 Re: Waste Management, Inc. Form 10-K for the Fiscal Year Ended December 31, 2015 Filed February 18, 2016 Form 10 -Q for the Fiscal Quarter Ended June 30, 2016 Filed July 27, 2016 File No. 1-12154 Dear Mr. Fish: 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 Com mission 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 to be certain that the filing include the information the Securities Exchan ge Act of 1934 and all applicable rules require. Sincerely, /s/ Terence O ’Brien Terence O’Brien Accounting Branch Chief Office of Manufacturing and Construction