SEC Comment Letter for Waste Connections, Inc. (WCN) (CIK 0001318220) (WCN) — Jan 13, 2016

Waste Connections, Inc. (WCN) (CIK 0001318220)
Date: Jan. 13, 2016 · CIK: 0001318220 · Accession: 0000000000-16-061260

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

January 13, 2016

Author

/s/ Terence O ’Brien

Form

UPLOAD

Company

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

Letter

Mail Stop 4631 January 13, 2016 Via E -mail Mr. Ian Kidson Executive Vice -President and Chief Financial Officer 400 Applewood Crescent, 2nd Floor Vaughan, Ontario L4K 0C3, Canada

Re: Progressive Waste Solutions, Ltd. Form 40 -F Filed March 30, 2015 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 u rge all persons 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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Mail Stop 4631
January 13, 2016

Via E -mail
Mr. Ian Kidson
Executive Vice -President and Chief Financial Officer
400 Applewood Crescent, 2nd Floor
Vaughan, Ontario L4K 0C3, Canada

Re: Progressive Waste Solutions, Ltd.
  Form 40 -F
Filed March 30, 2015
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 u rge all persons 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
Office of Manufacturing and
Construction

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