SEC Comment Letter for Waste Connections, Inc. (WCN) (CIK 0001318220) (WCN) — May 18, 2015
Waste Connections, Inc. (WCN) (CIK 0001318220)
Date: May 18, 2015 · CIK: 0001318220 · Accession: 0000000000-15-026940
AI Filing Summary & Sentiment
Reasoning
Letter
May 18, 2015 Via E -mail Mr. Ian Kidson, 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 completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all per sons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Terence O ’Brien
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May 18, 2015 Via E -mail Mr. Ian Kidson, 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 completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all per sons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Terence O ’Brien Terence O’Brien Branch Chief