As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

10/05/05  Clean Harbors Inc                 8-K:4,9     9/30/05    2:34K                                    Merrill Corp-MD/FA

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Current Report                                      HTML     24K 
 2: EX-16.1     Letter re: Change in Certifying Accountant          HTML     10K 

Exhibit 16.1

 

	PricewaterhouseCoopers LLP
	125 High Street
	Boston, MA 02110-1707
	Telephone (617) 530 5000
	Facsimile (617) 530 5001
	www.pwc.com

 

October 5, 2005

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

 

Commissioners:

 

We have read the statements made by Clean Harbors, Inc. (copy attached), which we understand will be filed with the United States Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K report of Clean Harbors, Inc. dated September 30, 2005.  We agree with the statements concerning our Firm in such Form 8-K.  However, we make no comment whatsoever regarding the current status of the material weakness in estimating reserves for self-insured workers’ compensation and motor vehicle liability reserves noted in such Form 8-K or regarding any remedial efforts taken with respect to such material weakness.

 

Very truly yours,

 

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP