Blueprint
MERIDIAN WASTE SOLUTIONS, INC.
12540 BROADWELL ROAD, SUITE 2104
MILTON, GA 30004
January 13, 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-1, as amended
Filed on September 9, 2016
File No. 333-213579
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-1 filed on
September 9, 2016, as amended (the “Registration
Statement”), so that it may become effective at 5:00 p.m.
Eastern Standard Time on January 17, 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.