Timothy J. Simpson
Executive Vice President, General Counsel
Covanta Holding Corporation
445 South Street
Morristown, NJ 07960
Tel 862.345.5372
Fax 862.345.5150
Email tsimpson@covanta.com
August 25, 2016
VIA EDGAR CORRESPONDENCE
Ms. Jennifer Thompson
Accounting Branch Chief
Office of Consumer Products
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Covanta Holding Corporation |
| Form 10-K for Year Ended December 31, 2015 |
| Filed February 26, 2016 |
| Form 10-Q for Fiscal Quarter Ended June 30, 2016 |
| Filed July 28, 2016 |
| Response Letter |
| Filed August 2, 2016 |
| File No. 001-06732 |
Dear Ms. Thompson:
In your letter dated August 15, 2016 (the “Comment Letter”) to Stephen J. Jones, President and Chief Executive Officer of Covanta Holding Corporation (the “Company”), you have requested that the Company provide you with certain information by August 29, 2016. This letter confirms that pursuant to a discussion between our legal counsel and Sondra Snyder of the Staff, that our request for an additional ten business days (until September 12, 2016), in order to allow the Company sufficient time to respond to your comments and provide the requested information, has been granted.
If you have any questions regarding this matter, please do not hesitate to contact me directly at 862-345-5372 or our legal counsel, David Stone, at 312-269-8411.
Sincerely,
/s/ Timothy J. Simpson
cc: Stephen J. Jones
Bradford J. Helgeson
David S. Stone, Esq.