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CORRESP Filing

WASTE MANAGEMENT INC
Date: May 20, 2025 · CIK: 0000823768 · Accession: 0001104659-25-050981

Offering / Registration Process

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File numbers found in text: 333-287083

Date
May 20, 2025
Author
Leslie K. Nagy
Form
CORRESP
Company
WASTE MANAGEMENT INC

Letter

waste management, inc.

WASTE MANAGEMENT HOLDINGS, INC.

800 Capitol Street, Suite 3000

Houston, Texas 77002

May 20, 2025

Via EDGAR

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549

Re: Request for Acceleration of Effectiveness of Waste Management, Inc.'s and Waste Management Holdings, Inc.'s Registration Statement on Form S-4 (File No. 333-287083) filed on May 8, 2025.

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Waste Management, Inc. and Waste Management Holdings, Inc. hereby request that the effectiveness of the Registration Statement on Form S-4 (File No. 333-287083) (the " Registration Statement ") be accelerated so that the Registration Statement will become effective on May 22, 2025, at 4:00 p.m. Eastern time, or as soon thereafter as practicable.

Please contact Clinton W. Rancher or Parker Hinman of Baker Botts L.L.P. at (713) 229-1820 or (713) 229-1924, respectively, if you have any questions regarding this request, and please notify either of them when this request for acceleration has been granted.

[ Signature Page Follows ]

Very truly yours,
Waste Management, Inc.

Show Raw Text
CORRESP
 1
 filename1.htm

 waste
management, inc.

 WASTE
MANAGEMENT HOLDINGS, INC.

 800 Capitol Street, Suite 3000

 Houston, Texas 77002

 May 20, 2025

 Via EDGAR

 Division of Corporation Finance

 U.S. Securities and Exchange Commission

 100 F. Street, N.E.

 Washington, D.C. 20549

 Re: Request for Acceleration of Effectiveness of Waste Management, Inc.'s and Waste Management
Holdings, Inc.'s Registration Statement on Form S-4 (File No. 333-287083) filed on May 8, 2025.

 Ladies and Gentlemen:

 Pursuant to Rule 461 promulgated
under the Securities Act of 1933, as amended, Waste Management, Inc. and Waste Management Holdings, Inc. hereby request that
the effectiveness of the Registration Statement on Form S-4 (File No. 333-287083) (the " Registration Statement ")
be accelerated so that the Registration Statement will become effective on May 22, 2025, at 4:00 p.m. Eastern time, or as soon
thereafter as practicable.

 Please contact Clinton W. Rancher
or Parker Hinman of Baker Botts L.L.P. at (713) 229-1820 or (713) 229-1924, respectively, if you have any questions regarding this request,
and please notify either of them when this request for acceleration has been granted.

 [ Signature Page Follows ]

 Very truly yours,

 Waste Management, Inc.

 By:
 /s/ Leslie K. Nagy

 Name: Leslie K. Nagy

 Title: Vice President and Treasurer

 Waste Management
 Holdings, Inc.

 By:
 /s/ Leslie K. Nagy

 Name: Leslie K. Nagy

 Title: Vice President and Treasurer

 cc:           Clinton
W. Rancher, Baker Botts L.L.P.

 Parker Hinman, Baker Botts
L.L.P.

 [ Signature
Page to Acceleration Request ]