| 400 Applewood Crescent, 2nd Floor | |
| Vaughan, ON L4K 0C3 | |
| T: 905 532 7510 F: 905 532 7576 | |
| www.progressivewaste.com | |
Thomas J. Cowee Vice President & Chief Fiancial Officer Direct: 905-532-7521 Email: tom.cowee@progressivewaste.com | ||
December 20, 2011
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC
20549-4631
Attention: Rufus Decker, Accounting Branch Chief
Division of Corporate Finance
And: Nudrat Salik, Staff Accountant
Division of Corporate Fianace
Dear Sir/Madame:
Re: Progressive Waste Solutions Ltd.
Form 40-F for Year ended December 31, 2010
Filed March 31, 2011
File No. 1-34370
Set forth below are the responses of Progressive Waste Solutions Ltd. to the comments of the Staff of the Securities and Exchange Commission regarding the above-referenced filing as set forth in the letter dated December 9, 2011. We have repeated the comments and followed each comment with our response.
Form 40-F for Year ended December 31, 2010
General
1. General instruction B(3) of the Form 40-F requires you to file audited annual financial statements and accompanying management’s discussion and analysis under the cover of the Form 40-F. In future filings, please provide the audited financial statements and accompanying management’s discussion and analysis in your Form 40-F rather than incorporating by reference these items into your Form 40-F. Alternatively, you may file these items as exhibits to the Form 40-F.
Company Response:
In future filings, we will provide the audited financial statements and accompanying management’s discussion and analysis in the Form 40-F or file these items as exhibits to the Form 40-F.
In addition, as requested in your letter of December 9, 2011, we confirm that:
· We are responsible for the adequacy and accuracy of the disclosure in our filing;
· Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
· We 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.
Yours truly,
Progressive Waste Solutions Ltd.
/s/ Thomas J. Cowee |
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Thomas J. Cowee |
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Vice President and Chief Financial Officer |
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