United States securities and exchange commission logo





                      January 24, 2024

       Edmond Coletta
       President
       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, 2022
                                                            Filed February 17,
2023
                                                            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