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SEC Comment Letter for WASTE INDUSTRIES USA INC (CIK 0001125845) — Jun 8, 2005

WASTE INDUSTRIES USA INC (CIK 0001125845)
Date: June 8, 2005 · CIK: 0001125845 · Accession: 0000000000-05-028510

AI Filing Summary & Sentiment

Date
June 8, 2005
Author
Rufus Decker
Form
UPLOAD
Company
WASTE INDUSTRIES USA INC (CIK 0001125845)

Letter

June 8, 2005 via U.S. mail and facsimile Jim W. Perry, President and Chief Executive Officer Waste Industries USA, Inc. 3301 Benson Drive, Suite 601 Raleigh, NC 27609

RE: Form 10-K for the fiscal year ended December 31, 2004 Form 10-Q for the period ended March 31, 2005 File No. 0-31050

Dear Mr. Perry:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
Rufus Decker
Accounting Branch Chief

Show Raw Text
<DOCUMENT>
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<FILENAME>filename1.txt
<TEXT>

      June 8, 2005

via U.S. mail and facsimile

Jim W. Perry, President and Chief Executive Officer
Waste Industries USA, Inc.
3301 Benson Drive, Suite 601
Raleigh, NC  27609

	RE:	Form 10-K for the fiscal year ended December 31, 2004
		Form 10-Q for the period ended March 31, 2005
			File No. 0-31050

Dear Mr. Perry:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,

								Rufus Decker
								Accounting Branch Chief

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Mr. Gary T. Steele
March 9, 2005
Page 1 of 1

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0510

         DIVISION OF
CORPORATION FINANCE

</TEXT>
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