SEC Comment Letter for Waste Connections, Inc. (WCN) (CIK 0001318220) (WCN) — Dec 23, 2011

Waste Connections, Inc. (WCN) (CIK 0001318220)
Date: Dec. 23, 2011 · CIK: 0001318220 · Accession: 0000000000-11-073692

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

December 23, 2011

Author

Rufus Decker

Form

UPLOAD

Company

Waste Connections, Inc. (WCN) (CIK 0001318220)

Letter

December 23, 2011 Via E-mail Mr. Thomas J. Cowee Chief Financial Officer Progressive Waste Solutions Ltd. 400 Applewood Crescent, 2nd Floor Vaughan, Ontario L4K 0C3 Canada RE: Progressive Waste Solutions Ltd. Form 40-F for Year e nded December 31, 2010 Filed March 31, 2011 File No. 1-34370

Dear Mr. Cowee: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.

S i n c e r e l y , / s / R u f u s D e c k e r Rufus Decker Accounting Branch Chief

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December 23, 2011
 Via E-mail

Mr. Thomas J. Cowee Chief Financial Officer Progressive Waste Solutions Ltd. 400 Applewood Crescent, 2nd Floor Vaughan, Ontario L4K 0C3 Canada
RE: Progressive Waste Solutions Ltd.
Form 40-F for Year e nded December 31, 2010
Filed March 31, 2011
  File No. 1-34370

Dear Mr. Cowee:
 We have completed our review of your f ilings.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or the filings and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the
information the Securities Exchange Act of 1934 and all applicable rules require.

       S i n c e r e l y ,
        / s /  R u f u s  D e c k e r
Rufus Decker
       Accounting Branch Chief

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