0001213900-17-006509.txt : 20170714 0001213900-17-006509.hdr.sgml : 20170714 20170615155254 ACCESSION NUMBER: 0001213900-17-006509 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20170615 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Meridian Waste Solutions, Inc. CENTRAL INDEX KEY: 0000949721 STANDARD INDUSTRIAL CLASSIFICATION: SANITARY SERVICES [4950] IRS NUMBER: 133832215 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE GLENLAKE PARKWAY NE STREET 2: SUITE 900 CITY: ATLANTA STATE: GA ZIP: 30328 BUSINESS PHONE: (770) 691-6350 MAIL ADDRESS: STREET 1: ONE GLENLAKE PARKWAY NE STREET 2: SUITE 900 CITY: ATLANTA STATE: GA ZIP: 30328 FORMER COMPANY: FORMER CONFORMED NAME: Brooklyn Cheesecake & Desert Com DATE OF NAME CHANGE: 20050222 FORMER COMPANY: FORMER CONFORMED NAME: CREATIVE BAKERIES INC DATE OF NAME CHANGE: 19970812 FORMER COMPANY: FORMER CONFORMED NAME: WILLIAM GREENBERG JR DESSERTS & CAFES INC DATE OF NAME CHANGE: 19950918 CORRESP 1 filename1.htm

MERIDIAN WASTE SOLUTIONS, inc.

oNE GLENLAKE PARWAY NE, SUITE 900

ATLANTA, ga 30328

June 15, 2017

Via E-mail

Pamela A. Long

Assistant Director

Office of Manufacturing and Construction

U.S. Securities & Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re:

Meridian Waste Solutions, Inc.

Registration Statement on Form S-3, as amended

Filed on March 10, 2017

File No. 333-216621

Dear Ms. Long:

Meridian Waste Solutions, Inc. (the “Company”) respectfully requests, pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), that the U.S. Securities and Exchange Commission (the “Commission”) accelerate the effective date of the Registration Statement on Form S-3 filed on March 10, 2017, as amended (the “Registration Statement”), so that it may become effective at 4:00 p.m. Eastern Standard Time on June 15, 2017 or as soon thereafter as practicable. The Company would also appreciate telephone notice of such effectiveness to Joseph Lucosky at (732) 395-4402.

In connection with the Company’s request for acceleration of effectiveness of the Registration Statement, the Company acknowledges the following:

(1)

Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

(2)

The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

(3)

The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities law of the United States.

Very Truly Yours,

/s/ Jeffrey Cosman

Jeffrey Cosman

Chief Executive Officer

Meridian Waste Solutions, Inc.