SEC Comment Letter for WASTE MANAGEMENT INC (WM) (CIK 0000823768) (WM) — Mar 22, 2022
WASTE MANAGEMENT INC (WM) (CIK 0000823768)
Date: March 22, 2022 · CIK: 0000823768 · Accession: 0000000000-22-003136
AI Filing Summary & Sentiment
File numbers found in text: 001-12154
Letter
United States securities and exchange commission logo March 22, 2022 Devina A. Rankin Chief Financial Officer Waste Management, Inc. 800 Capitol Street, Suite 3000 Houston, TX 77002 Re:Waste Management, Inc. Form 10-K for the Fiscal Year Ended December 31, 2021 Filed February 15, 2022 File No. 001-12154 Dear Ms. Rankin: We have limited our review of your filing to the financial statements and related disclosures and have the following comments. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to the comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to the comment, we may have additional comments. Form 10-K for the Fiscal Year ended December 31, 2021 Item 9A. Controls and Procedures Management's Report on Internal Control Over financial Reporting, page 127 1.Please amend your filing to include a revised management’s report on internal control over financial reporting with a statement as to whether or not your internal control over financial reporting is effective. Refer to Item 308(a) of Regulation S-K.
FirstName LastNameDevina A. Rankin Comapany NameWaste Management, Inc. March 22, 2022 Page 2 FirstName LastName Devina A. Rankin Waste Management, Inc. March 22, 2022 Page 2 In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact Steve Lo at 202-551-3394 or Raj Rajan at 202-551-3388 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation
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United States securities and exchange commission logo
March 22, 2022
Devina A. Rankin
Chief Financial Officer
Waste Management, Inc.
800 Capitol Street, Suite 3000
Houston, TX 77002
Re:Waste Management, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2021
Filed February 15, 2022
File No. 001-12154
Dear Ms. Rankin:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comments. In our comment, we may ask you to provide us
with information so we may better understand your disclosure.
Please respond to the comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to the comment, we may have additional comments.
Form 10-K for the Fiscal Year ended December 31, 2021
Item 9A. Controls and Procedures
Management's Report on Internal Control Over financial Reporting, page 127
1.Please amend your filing to include a revised management’s report on internal control
over financial reporting with a statement as to whether or not your internal control
over financial reporting is effective. Refer to Item 308(a) of Regulation S-K.
FirstName LastNameDevina A. Rankin
Comapany NameWaste Management, Inc.
March 22, 2022 Page 2
FirstName LastName
Devina A. Rankin
Waste Management, Inc.
March 22, 2022
Page 2
In closing, we remind you that the company and its management are responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or
absence of action by the staff.
You may contact Steve Lo at 202-551-3394 or Raj Rajan at 202-551-3388 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation