United States securities and exchange commission logo October 17, 2022 Edmond Coletta 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 the Fiscal Year Ended December 31, 2021 Filed February 18, 2022 File No. 000-23211 Dear Edmond 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