[IESI-BFC Ltd. Letterhead]
April 19, 2010
By Hand & Via Edgar
Pamela Long
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: |
| IESI-BFC Ltd. (the “Company”) |
Dear Ms. Long:
In connection with the comments of the Staff of the Securities and Exchange Commission (the “Commission”) dated April 8, 2010, relating to the above-captioned filing, we hereby acknowledge the following:
· The Company is responsible for the adequacy and accuracy of the disclosure in its filings;
· Staff comments or changes to the disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to 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.
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| Very truly yours, | ||
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| IESI-BFC LTD. | ||
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| By: | /s/ William Chyfetz | |
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| Name: | William Chyfetz |
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| Title: | Vice President and General Counsel |