United States securities and exchange commission logo July 27, 2020 Edmond R. Coletta Senior Vice President and Chief Financial Officer Casella Waste Systems, Inc. 25 Greens Hill Lane Rutland, VT 05701 Re: Casella Waste Systems, Inc. Form 10-K for Fiscal Year Ended December 31, 2019 Filed February 21, 2020 File No. 0-23211 Dear Mr. Coletta: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: David Schmitt