[Letterhead of Wyrick Robbins Yates & Ponton LLP]
ALEXANDER M. DONALDSON
adonaldson@wyrick.com
December 20, 2006
VIA EDGAR DELIVERY
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street N.E., Mail Stop 7010
Washington, DC 20549
Attn: Gus Rodriguez, Staff Accountant
| Re: | Waste Industries USA, Inc. |
Form 10-K for the Fiscal Year Ended December 31, 2005
Forms 10-Q for the Quarters Ended March 31, 2006, June 30, 2006 and
September 30, 2006
File No. 0-31050
Dear Mr. Rodriguez:
We write this letter on behalf of our client Waste Industries USA, Inc. On December 19, 2006, the Staff sent a letter to Waste containing comments to the above referenced filings. The comment letter requested that Waste respond within 10 business days, which would be January 4, 2007, or advise you when Waste would provide a response. Waste has conferred with its legal and accounting advisors about its response. Given the time of year and the planned vacation and holiday schedules of Waste employees and its advisors, Waste believes it will need additional time to respond. However, Waste is beginning the process of addressing these comments. Please be advised that Waste anticipates sending a response to the Staff the week of January 15, 2007.
| Sincerely, |
/s/ Alexander M. Donaldson |
| Alexander M. Donaldson |
| cc: | Mr. D. Stephen Grissom |
