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United States securities and exchange commission logo
March 22, 2022
Devina A. Rankin
Chief Financial Officer
Waste Management, Inc.
800 Capitol Street, Suite 3000
Houston, TX 77002
Re: Waste Management,
Inc.
Form 10-K for the
Fiscal Year Ended December 31, 2021
Filed February 15,
2022
File No. 001-12154
Dear Ms. Rankin:
We have limited our review of your filing to the financial
statements and related
disclosures and have the following comments. In our comment, we may ask
you to provide us
with information so we may better understand your disclosure.
Please respond to the comment within ten business days by
providing the requested
information or advise us as soon as possible when you will respond. If
you do not believe our
comment applies to your facts and circumstances, please tell us why in
your response.
After reviewing your
response to the comment, we may have additional comments.
Form 10-K for the Fiscal Year ended December 31, 2021
Item 9A. Controls and Procedures
Management's Report on Internal Control Over financial Reporting, page
127
1. Please amend your
filing to include a revised management s report on internal control
over financial
reporting with a statement as to whether or not your internal control
over financial
reporting is effective. Refer to Item 308(a) of Regulation S-K.
Devina A. Rankin
Waste Management, Inc.
March 22, 2022
Page 2
In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.
You may contact Steve Lo at 202-551-3394 or Raj Rajan at 202-551-3388
with any
questions.
FirstName LastNameDevina A. Rankin Sincerely,
Comapany NameWaste Management, Inc.
Division of
Corporation Finance
March 22, 2022 Page 2 Office of Energy &
Transportation
FirstName LastName