SEC Comment Letter for Waste Connections, Inc. (WCN) (CIK 0001318220) (WCN) — Apr 26, 2016

Waste Connections, Inc. (WCN) (CIK 0001318220)
Date: April 26, 2016 · CIK: 0001318220 · Accession: 0000000000-16-073761

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

April 26, 2016

Author

/s/ Terence O ’Brien

Form

UPLOAD

Company

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

Letter

Mail Stop 4631 April 26, 2016 Via E -mail Loreto Grimaldi Executive Vice President and Chief Legal Officer Progressive Waste Solutions Ltd. 400 Applewood Crescent, 2nd Floor Vaughan, Ontario L4K 0C3, Canada

Re: Progressive Waste Solutions Ltd. Form 40-F for the Fiscal Year Ended December 31, 201 5 Filed March 3 , 2016 File No. 1-34370

Dear M r. Grimaldi :

We have completed our review of your filings. 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 s and the company may not assert staff comments as a defense in any proceeding initiated by the Co mmission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exc hange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Terence O ’Brien

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Mail Stop 4631       April 26, 2016

Via E -mail
Loreto Grimaldi
Executive Vice President and Chief Legal Officer
Progressive Waste Solutions Ltd.
400 Applewood Crescent, 2nd Floor
Vaughan, Ontario L4K 0C3, Canada

Re: Progressive Waste Solutions Ltd.
Form 40-F for the Fiscal Year Ended December 31, 201 5
Filed March 3 , 2016
File No. 1-34370

Dear M r. Grimaldi :

We have completed our review of your filings.  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 s and the company may not assert staff
comments as a defense in any proceeding initiated by the Co mmission or any person under the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the
information the Securities Exc hange Act of 1934 and all applicable rules require.

       Sincerely,

       /s/ Terence O ’Brien

Terence O’Brien
       Accounting Branch Chief
      Office of Manufacturing and Construction

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