<SEC-DOCUMENT>0000930413-15-003701.txt : 20160224
<SEC-HEADER>0000930413-15-003701.hdr.sgml : 20160224
<ACCEPTANCE-DATETIME>20150916171443
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000930413-15-003701
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20150916

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CASELLA WASTE SYSTEMS INC
		CENTRAL INDEX KEY:			0000911177
		STANDARD INDUSTRIAL CLASSIFICATION:	REFUSE SYSTEMS [4953]
		IRS NUMBER:				030338873
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0430

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		25 GREENS HILL ROAD
		CITY:			RUTLAND
		STATE:			VT
		ZIP:			05701
		BUSINESS PHONE:		8027750325

	MAIL ADDRESS:	
		STREET 1:		25 GREENS HILL ROAD
		CITY:			RUTLAND
		STATE:			VT
		ZIP:			05701
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><IMG SRC="x7_c82314a001.jpg" ALT=""></P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&nbsp;</P>

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    <TD STYLE="width: 50%"><P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: right">&nbsp;</P>
<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: right">+1 617 526 6000 (t)</P>

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: right">+1 617 526 5000 (f)</P>

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: right">wilmerhale.com</P>

</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">September 16, 2015</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Via EDGAR Submission</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">United States Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
Office of Mergers and Acquisitions<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549<BR>
Attention: Melissa Campbell Duru</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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    <TD STYLE="width: 5%; text-indent: 0pt"><font style="font-size: 10pt">Re:</font></td>
    <TD STYLE="width: 95%; text-indent: 0pt"><font style="font-size: 10pt">Casella Waste Systems, Inc.</font></td></tr>
<tr style="vertical-align: top">
    <TD STYLE="text-indent: 0pt">&nbsp;</td>
    <TD STYLE="text-indent: 0pt"><font style="font-size: 10pt">Preliminary Proxy Statement on Schedule 14A</font></td></tr>
<tr style="vertical-align: top">
    <TD STYLE="text-indent: 0pt">&nbsp;</td>
    <TD STYLE="text-indent: 0pt"><font style="font-size: 10pt">Filed as PREC14A on September 4, 2015</font></td></tr>
<tr style="vertical-align: top">
    <TD STYLE="text-indent: 0pt">&nbsp;</td>
    <TD STYLE="text-indent: 0pt"><font style="font-size: 10pt">File No. 0-23211</font></td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0pt">On behalf of Casella Waste Systems, Inc. (the
&ldquo;<U>Company</U>&rdquo;), we are responding to the comments of the staff (the &ldquo;<U>Staff</U>&rdquo;) of the Securities
and Exchange Commission (the &ldquo;<U>Commission</U>&rdquo;) contained in its letter dated September 15, 2015 (the &ldquo;<U>Comment
Letter</U>&rdquo;), relating to the above referenced Preliminary Proxy Statement on Schedule 14A. The Company is also filing an
amended Preliminary Proxy Statement (the &ldquo;<U>Amended Proxy Statement</U>&rdquo;) on Schedule 14A with this response letter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0pt">Set forth below are the Company&rsquo;s responses
to the Staff&rsquo;s comments. The responses set forth below are based upon information provided to Wilmer Cutler Pickering Hale
and Dorr LLP by the Company. For convenience, the responses are keyed to the numbering of the comments and the headings used in
the Comment Letter. The Company respectfully requests that the Staff confirm that it has no further comments to the Amended Proxy
Statement so that it may file a Definitive Proxy Statement on Schedule 14A on September 18, 2015, or as soon as practicable thereafter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0pt">On behalf of the Company, we advise you as
follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Preliminary Proxy Statement</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 36pt">1.</TD><TD><I>Please include information as of the most recent practicable date. For example, please fill in all blanks and provide updated
information as of the most reasonable practicable date including information that is required by Item 4(b)(4) and Item 5 of Schedule
14A.</I></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt"><B>Response: </B> The Company has included information
as of the most reasonable practicable date, completed blanks, and has provided updated information, including the information required
by Item 4(b)(4) and Item 5 of Schedule 14A. Please note, however, that the Company will include dates related to the date of the
stockholder notice, mailing date and deadlines for stockholder proposals and the outstanding shares as of the record date in the
definitive proxy statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">Wilmer Cutler Pickering
Hale and Dorr <FONT STYLE="font-variant: small-caps">llp</FONT>, 60 State Street, Boston, Massachusetts 02109</P>

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">Beijing&nbsp;&nbsp;&nbsp;&nbsp;Berlin&nbsp;&nbsp;&nbsp;&nbsp;Boston&nbsp;&nbsp;&nbsp;&nbsp;Brussels&nbsp;&nbsp;&nbsp;&nbsp;Denver&nbsp;&nbsp;&nbsp;&nbsp;Frankfurt&nbsp;&nbsp;&nbsp;&nbsp;London&nbsp;&nbsp;&nbsp;&nbsp;Los Angeles&nbsp;&nbsp;&nbsp;&nbsp;New York&nbsp;&nbsp;&nbsp;&nbsp;Oxford&nbsp;&nbsp;&nbsp;&nbsp;Palo Alto&nbsp;&nbsp;&nbsp;&nbsp;Washington</P>



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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">United States Securities and
Exchange Commission</FONT><BR>
<FONT STYLE="font-size: 10pt">Division of Corporation Finance</FONT><BR>
<FONT STYLE="font-size: 10pt">Office of Mergers and Acquisitions</FONT><BR>
<FONT STYLE="font-size: 10pt">September 16, 2015<BR>
Page 2</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 36pt">2.</TD><TD><I>We note that one of the purposes of the meeting is to transact such other business &ldquo;as may properly come before the
2015 Annual Meeting and any postponement, adjournment, rescheduling or continuation thereof&hellip;.&rdquo; We further note disclosure
on the proxy card that the proxies granted provide the proxy holder with the authority &ldquo;to act upon all matters incident
to the conduct of the meeting and upon other matters that properly come before the 2015 meeting&hellip;&rdquo; If the postponement,
adjournment, rescheduling or continuation of the meeting is intended as a means for soliciting additional proxies, such postponement,
adjournment, rescheduling or continuation would constitute a separate substantive proposal for which proxies must be independently
solicited and for which discretionary authority is unavailable. Please refer to Rule 14a-4(c) of the Exchange Act and confirm your
understanding. Alternatively, please revise the form of proxy card if it is your intention to postpone, adjourn, reschedule or
continue the meeting for the purpose of soliciting additional proxies.</I></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt"><B>Response: </B> The Company confirms its understanding
of Rule 14a-4(c) and confirms that it does not intend a postponement, adjournment, rescheduling or continuation of the meeting
for the purpose of soliciting additional proxies and understands that, if the Company had such an intention, such a postponement,
adjournment, rescheduling or continuation would constitute a separate substantive proposal for which proxies must be independently
solicited and for which discretionary authority would be unavailable pursuant to Rule 14a-4(c) of the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Will there be a proxy contest, page 2</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 36pt">3.</TD><TD><I>Please revise your statements to remove the implied assertion that the election of the company&rsquo;s nominees will &ldquo;deliver
superior value to &hellip; shareholders&hellip;&rdquo;</I></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt"><B>Response: </B> We have removed all such statements
in the Amended Proxy Statement, including the statement in this section, indicating that the election of our nominees would &ldquo;deliver
superior value to our stockholders.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 36pt">4.</TD><TD><I>Each statement or assertion of opinion or belief must be clearly characterized as such, and a reasonable factual basis must
exist for each such opinion or belief. In this regard, please revise to identify as your opinion and/or provide support for the
following statements:</I></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 54pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD><I>assertions, which are not qualified as to belief, that the company&#8217;s board candidates are &#8220;highly qualified&#8221;;
and,</I></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 54pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD><I>unsupported and unqualified statements regarding the achievements of Mr. O&#8217;Connor when he served as an officer in
other organizations.</I></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt"><B>Response: </B>With respect to the statements
referenced in your first bullet point, the Company has revised all such statements in the Amended Proxy Statement such that
such statements are characterized as statements of opinion or belief. With respect to your second bullet point, the Company
has removed  statements in the Amended Proxy statement discussing the achievements of Mr. O&rsquo;Connor when he served as an
officer in other organizations to the extent that such statements were unsupported or unqualified.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">United States Securities and
Exchange Commission</FONT><BR>
<FONT STYLE="font-size: 10pt">Division of Corporation Finance</FONT><BR>
<FONT STYLE="font-size: 10pt">Office of Mergers and Acquisitions</FONT><BR>
<FONT STYLE="font-size: 10pt">September 16, 2015<BR>
Page 3</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><B><U>What are the costs of soliciting proxies,
page 12</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 36pt">5.</TD><TD><I>You indicate that you will solicit proxies by mail, telephone, telegram, facsimile, electronic mail and personal solicitation.
Please revise to specify whether you intend to use other electronic means such as the Internet to solicit proxies. Additionally,
please note that all written soliciting materials, including any e-mails or scripts to be used in soliciting proxies must be filed
under the cover of Schedule 14A on the date of first use. Refer to Rule 14a-6(b) and (c). Please confirm your understanding.</I></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt"><B>Response: </B> We have revised the Amended Proxy
Statement to indicate that the Company also intends to use the Internet to solicit proxies. In addition, the Company hereby confirms
its understanding that all written soliciting materials, including any e-mails or scripts to be used in soliciting proxies, must
be filed under the cover of Schedule 14A on the date of first use.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 36pt">6.</TD><TD><I>Further to our comment above. Please inform us of whether you also plan to solicit proxies via internet chat rooms and tell
us which websites you plan to utilize. Please advise us of your plans, if any, to comply with Rules 14a-6 and 14a-9 for any such
online communications.</I></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt"><B>Response: </B> The Company supplementally advises
the Staff that it does not currently plan to use any Internet chat rooms to solicit proxies.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Background to the Expected Contested Solicitation, page
15</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 36pt">7.</TD><TD><I>Given that a preliminary proxy statement has been filed by JCP Investment Partnership, LP, et. al., please revise your proxy
statement disclosure, inclusive of the heading in this section, to reflect updated information regarding the contested nature of
the solicitation.</I></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt"><B>Response: </B> Given that a preliminary proxy statement
has been filed by JCP Investment Partnership, LP, et. al., the Company has revised the Amended Proxy Statement, including the heading
in this section, to delete all disclosure indicating that the solicitation is &ldquo;<I>expected</I>&rdquo; to be contested and
to, instead, indicate that the solicitation &ldquo;<I>will</I>&rdquo; be contested.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 36pt">8.</TD><TD><I>Please revise this section to more succinctly summarize material information relevant to the solicitation. Certain statements
do not appear to be relevant to the chronology of events or appear duplicative of statements in other sections of the disclosure.
We note for example, excessively detailed disclosure of communications amongst the parties and descriptions of the background of
Messrs. O&rsquo;Connor and Hulligan.</I></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt"><B>Response: </B> The Company has revised this section
to delete a number of statements that it believes may not be relevant to the chronology of events or that appear duplicative of
statements in other sections of the Amended Proxy Statement. In this regard, the Company has removed from this section some of
the more detailed disclosure regarding the backgrounds of Messrs. O&rsquo;Connor and Hulligan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0pt">***</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">United States Securities and
Exchange Commission</FONT><BR>
<FONT STYLE="font-size: 10pt">Division of Corporation Finance</FONT><BR>
<FONT STYLE="font-size: 10pt">Office of Mergers and Acquisitions</FONT><BR>
<FONT STYLE="font-size: 10pt">September 16, 2015<BR>
Page 4</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0pt">Each participant hereby acknowledges that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD>the participant is responsible for the adequacy and accuracy of the disclosure in the filing;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD>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</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD>the participant 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.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0pt">If you have any further questions or comments,
or if you require any additional information, please contact the undersigned by telephone at (617) 526-6624 or facsimile at (617)
526-5000. Thank you for your assistance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Very truly yours,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
    <TD STYLE="width: 3%"><font style="font-size: 10pt">By:&nbsp;</font></td>
    <TD STYLE="width: 30%; border-bottom: Black 1px solid"><font style="font-size: 10pt">/s/ Jeffrey A. Stein</font></td>
    <TD STYLE="width: 67%">&nbsp;</td></tr>
<tr style="vertical-align: top">
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    <TD><font style="font-size: 10pt">Jeffrey A. Stein</font></td>
    <TD>&nbsp;</td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
    <TD STYLE="width: 5%; text-indent: 0pt"><font style="font-size: 10pt">cc:</font></td>
    <TD STYLE="width: 95%; text-indent: 0pt"><font style="font-size: 10pt">David L. Schmitt, Esq. &ndash; Casella Waste Systems, Inc.</font></td></tr>
<tr style="vertical-align: top">
    <TD STYLE="text-indent: 0pt">&nbsp;</td>
    <TD STYLE="text-indent: 0pt"><FONT STYLE="font-size: 10pt">Keith E. Gottfried, Esq. &ndash; Morgan, Lewis &amp; Bockius LLP</FONT></td></tr>
</table>
<!-- Field: Page; Sequence: 4 -->
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