SEC comment letter
Filing comparison
SEC staff questioned Waste Connections, Inc.'s accounting for MD&A
Letter dated 2025-09-08; published on EDGAR 2026-01-29 — the SEC releases comment letters only after the review closes.
We note that you identify six matters of litigation on pages 123-129 that could have a material adverse effect on your business, financial condition, results of operations or cash flows, although for each you state that you are "not able to determine the likelihood of any outcome." We also note that you include various risk factors concerning these matters under Item 1A. For example, on page 35, you reference…
Evidence
- Cited sections
- Note 13 - Commitments and Contingencies, page 122
- Direction
- staff to company
- Letter dated
- 2025-09-08
- Published on edgar
- 2026-01-29
- Reviewing
- Waste Connections, Inc. Form 10-K for the Fiscal Year ended December 31, 2024 Filed February 13, 2025 File No. 001-34370 Dear Mary Anne Whitney: We have reviewe
- Source
- SEC staff comment letter (UPLOAD)
- Topics
- MD&A
- Why
- SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.