Blueprint
MERIDIAN WASTE SOLUTIONS, INC.
12540 BROADWELL ROAD, SUITE 2104
MILTON, GA 30004
January 18, 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 19, 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.