-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, EdcSDdxUXjyQkQ0dqFlEuty2r/GFVu4qpS0EdByMdd5S3qJ1O7ey1L81qzEFVZOn O67Wa5f7cW+ncePLV6hueg== 0001104659-10-002076.txt : 20100722 0001104659-10-002076.hdr.sgml : 20100722 20100119164926 ACCESSION NUMBER: 0001104659-10-002076 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20100119 FILER: COMPANY DATA: COMPANY CONFORMED NAME: IESI-BFC Ltd CENTRAL INDEX KEY: 0001318220 STANDARD INDUSTRIAL CLASSIFICATION: REFUSE SYSTEMS [4953] IRS NUMBER: 000000000 STATE OF INCORPORATION: A6 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 135 QUEENS PLATE DRIVE STE 300 CITY: TORONTO STATE: A6 ZIP: M9W6V1 BUSINESS PHONE: 416 741 5221 MAIL ADDRESS: STREET 1: 135 QUEENS PLATE DRIVE STE 300 CITY: TORONTO STATE: A6 ZIP: M9W6V1 FORMER COMPANY: FORMER CONFORMED NAME: BFI Canada Ltd DATE OF NAME CHANGE: 20081015 FORMER COMPANY: FORMER CONFORMED NAME: BFI Canada Income Fund DATE OF NAME CHANGE: 20050217 CORRESP 1 filename1.htm

			237 Park Avenue
			New York, New York
			10017.3142 USA
			Tel 212.880.6000
			Fax 212.682.0200

			www.torys.com

January 19, 2010

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: IESI-BFC Ltd. – Form F-4

Dear Sirs/Madames:

On behalf of our client, IESI-BFC Ltd. (the “Company”), we transmit electronically for filing under the Securities Act of 1933, as amended, the Company’s Registration Statement on Form F-4 (the “Registration Statement”), including exhibits thereto, relating to the proposed acquisition by the Company of Waste Services, Inc.

If you have any questions regarding the Registration Statement, please feel free to contact me at (212) 880-6160 or draglan@torys.com. Please send copies of any correspondence relating to this filing to my attention by facsimile to (212) 682-0200 with the original by mail to Torys LLP, 237 Park Avenue, 20th Floor, New York, NY 10017, Attention: Daniel P. Raglan.

	Very truly yours,

	/s/ Daniel P. Raglan

GRAPHIC 2 g345677bci001.jpg GRAPHIC begin 644 g345677bci001.jpg M_]C_X``02D9)1@`!`0$`8`!@``#_VP!#``H'!P@'!@H("`@+"@H+#A@0#@T- M#AT5%A$8(Q\E)"(?(B$F*S7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7& MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0`'P$``P$!`0$! M`0$!`0````````$"`P0%!@<("0H+_\0`M1$``@$"!`0#!`<%!`0``0)W``$" M`Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O`58G+1"A8D-.$E\1<8&1HF M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$ MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4 MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H`#`,!``(1`Q$`/P#O;J#Q#K/B M:466JRZ5I-I&(VVP(SW$N26QO!P`,#/>L/XD7VN^$/#":GI_B"[>8W*Q$310 MLI!!]$'I7HM><_'/_D0D_P"OV/\`]!:@#H--TS5=0T*SNCXFOXY[BV21F$4) M`9E!/&SIS4OAIM9L8M0L_$5X+J2UE\R*]V"-986&0<#@$$,"*T/#XV^'-,`[ M6<0_\<%9GQ#>:/X?ZVUN2'^RL,C^Z>&_3-`&?HVO:GXYN;B?2K@Z;H=O(8EN M%0-/=L.I7=D(OO@GZ5HW?A:]:,M8>*-7MK@2!CT>/&1^8(KRKXNP%?&OA*XM<(NWJ<2(5_4FO6Z`/-?A MOJVN^+H-4?5-.)`1@\GY#6OXKM_$F@Z-^Q6<%P/MWS>;<&,@X/HIJUX\\2:O)JEKX4UB. M'1--U4!9-0BE`'9^$?$(\9>$[?5`C6LDP*2*A^XZG!P M3V[_`(UQ/B77_$W@SQG8IJVL3S^&[N3`F6&,.G^RQ"]C@^XKT;0]%LO#VCV^ MEZ?&4MX%PN3DL3R23W)/-1^)/#]EXGT.XTJ^7,3&H2/,\P^_AMN=BGCW.?2N2\ M'ZMXBL9KOX:SDK?6[;8;X'(AM^K,/4[2-O\`O#/2O5M.T^VTK3X+"SB$5O;H M$11V`_F?>@#D_$_BFZA\:Z3X3L[I-/\`MR&6:\90S!?FPB`\;B5(R<]16U+X M>N1$?LWB#5(9L?+([I(,^ZLN#^E4?&G@'3/&D$1N7DMKRW&(;F+[RCT([C_. M:Y#^P_BIX13=IFK1:[:1CB&;E\?1N?R:@#T#PPNLQ:4T&O2K/>Q3R*9U4*LJ M[LJP`Z#!`Q[45E>`O'"^,;.Y2XM#8ZC9/LN;F**`.MKS[XN M6&I:]X;CTK2M,NKN?[2LC%$PJJ`>Y/N*]!HH`RO#4TKZ#913VEQ:S0V\:21S M)@A@H!YZ'I6C<0175O+;SH)(I4*.AZ,I&"*DHH`\UT+1-?\`AKJ-U;V=E-K7 MAVZD\Q5MR#<6S?[I(W<8!QUP#QTKK1XJ@>+=#I6L22?\\OL#J?S8`#\ZW:*` M.,T_PO?ZQXN3Q7XCC2%[5-FGZ>CA_('/S.PX+<]N!^%=;=7/V6$R^3--C^") M-S'\*FHH`\T^$^FZOH/]JV^K:/=VAO+D31.RAEQR""0>,<5T7Q$T"W\1>$[B MTDM)I[A07M3"FYUE`X^@/0^QKJ:*`.%^'NI>)[72H=(\3:+>1R0`)#=_*ZLG M8/@Y!'KW%=P[^6A6V-CJ\/QFO/$3Z'?C3;B+R5E\L9'R M*,D9SC*_K7J*MN4-@C(S@C!I:*`.2^U^(]&\3ZB/[(FU'1)V66*2&1/,A?4807W:;CS_E]4WC'KQ0!A>$/#]W:ZUK7B/4;9;2ZU:5= MEJKAO*C48&XCC<>IQ16QH/B*R\16[S6B3QA0C;9TVL59=RL.3P1_*B@"/Q'X M9MO$L,$5Q>W]J(6+`V<_E%LCOQS6!_PJS3/^@]XA_P#!@?\`"BB@`_X59IG_ M`$'O$/\`X,#_`(4?\*LTS_H/>(?_``8'_"BB@`_X59IG_0>\0_\`@P/^%'_" MK-,_Z#WB'_P8'_"BB@`_X59IG_0>\0_^#`_X4?\`"K-,_P"@]XA_\&!_PHHH M`/\`A5FF?]![Q#_X,#_A1_PJS3/^@]XA_P#!@?\`"BB@`_X59IG_`$'O$/\` MX,#_`(4?\*LTS_H/>(?_``8'_"BB@`_X59IG_0>\0_\`@P/^%'_"K-,_Z#WB M'_P8'_"BB@#;N?"UO-9Z9"M_?Q2:7GR+A)09#E2IW%E.<@GM2KX8@74KJ\74 M+X&]0+<1;UV28CV`D;M%%`%W1M%L-!TZ*PTZW2&*-0"0H!<@`;F(') (XZT444`?_]D_ ` end -----END PRIVACY-ENHANCED MESSAGE-----