SEC Company Response from Waste Connections, Inc. (WCN) (CIK 0001318220) (WCN) — Jan 19, 2010

Waste Connections, Inc. (WCN) (CIK 0001318220)
Date: Jan. 19, 2010 · CIK: 0001318220 · Accession: 0001104659-10-002076

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

Jan. 19, 2010

Author

P. Raglan

Form

CORRESP

Company

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

Letter

Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: IESI-BFC Ltd. – Form F-4

Dear Sirs/Madames:

On behalf of our client, IESI-BFC Ltd. (the “Company”), we transmit electronically for filing under the Securities Act of 1933, as amended, the Company’s Registration Statement on Form F-4 (the “Registration Statement”), including exhibits thereto, relating to the proposed acquisition by the Company of Waste Services, Inc.

If you have any questions regarding the Registration Statement, please feel free to contact me at (212) 880-6160 or draglan@torys.com. Please send copies of any correspondence relating to this filing to my attention by facsimile to (212) 682-0200 with the original by mail to Torys LLP, 237 Park Avenue, 20th Floor, New York, NY 10017, Attention: Daniel P. Raglan.

Very truly yours,
/s/ Daniel
P. Raglan

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CORRESP
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filename1.htm

  237 Park Avenue

  New York, New York

  10017.3142 USA

  Tel  212.880.6000

  Fax  212.682.0200

  www.torys.com

January 19,
2010

Division of Corporation
Finance

Securities and Exchange
Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: IESI-BFC Ltd. – Form F-4

Dear Sirs/Madames:

On behalf of our client,
IESI-BFC Ltd. (the “Company”), we transmit electronically for filing under the
Securities Act of 1933, as amended, the Company’s Registration Statement on Form F-4
(the “Registration Statement”), including exhibits thereto, relating to the
proposed acquisition by the Company of Waste Services, Inc.

If you have any questions
regarding the Registration Statement, please feel free to contact me at (212)
880-6160 or draglan@torys.com.  Please
send copies of any correspondence relating to this filing to my attention by
facsimile to (212) 682-0200 with the original by mail to Torys LLP, 237 Park
Avenue, 20th Floor, New York, NY 10017, Attention: Daniel P. Raglan.

  Very truly yours,

  /s/ Daniel
  P. Raglan

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