SEC Comment Letter for Waste Connections, Inc. (WCN) (CIK 0001318220) (WCN) — Feb 10, 2015
Waste Connections, Inc. (WCN) (CIK 0001318220)
Date: Feb. 10, 2015 · CIK: 0001318220 · Accession: 0000000000-15-008547
AI Filing Summary & Sentiment
Reasoning
Letter
February 10, 2015 Via E -mail Mr. Ian Kids on, 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 filed March 28 , 2014 File No. 1-34370
Dear Mr. Kidson:
We have reviewed your response dated January 28, 2015 , and have the following comment . Please respond to this letter within ten business days by providing the requested information, or by advising us when you will provide the requested response. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing the information you provi de in response to this comment , we may have additional comments.
Form 40 -F for the year ended December 31, 2013
Exhibit 99.2 MD&A
Critical Accounting Estimates, page 41
1. Please provide us with a n update on the status of Step two of the impairment test of your U.S. northeast reporting unit, including a description of the method and results or an update on the remaining actions to be performed and the expected timing of completion, as applicable.
You may contact Jenn Do at (202) 551-3743 or me at (202) 551-3355 if you have questions regarding comments on the financial statements and related matters. Please contact Sherry Haywood at (202) 551 -3345, or Era Anagnosti a t (202) 551 -3369, with any other questions .
Sincerely,
/s/ Terence O ’Brien
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February 10, 2015 Via E -mail Mr. Ian Kids on, 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 filed March 28 , 2014 File No. 1-34370 Dear Mr. Kidson: We have reviewed your response dated January 28, 2015 , and have the following comment . Please respond to this letter within ten business days by providing the requested information, or by advising us when you will provide the requested response. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing the information you provi de in response to this comment , we may have additional comments. Form 40 -F for the year ended December 31, 2013 Exhibit 99.2 MD&A Critical Accounting Estimates, page 41 1. Please provide us with a n update on the status of Step two of the impairment test of your U.S. northeast reporting unit, including a description of the method and results or an update on the remaining actions to be performed and the expected timing of completion, as applicable. You may contact Jenn Do at (202) 551-3743 or me at (202) 551-3355 if you have questions regarding comments on the financial statements and related matters. Please contact Sherry Haywood at (202) 551 -3345, or Era Anagnosti a t (202) 551 -3369, with any other questions . Sincerely, /s/ Terence O ’Brien Terence O’Brien Branch Chief