# EDGAR Filing Document

**Accession Number:** 0001637866
**File Stem:** 0000000000-25-007683
**Filing Date:** 2025-7
**Character Count:** 6035
**Document Hash:** a235802e04d8b25023c42565a5d1ffba
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007683.hdr.sgml**: 20260312

**ACCESSION NUMBER**: 0000000000-25-007683

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250722

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Deep Green Waste & Recycling, Inc.
- **CENTRAL INDEX KEY:** 0001637866
- **STANDARD INDUSTRIAL CLASSIFICATION:** HAZARDOUS WASTE MANAGEMENT [4955]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 471267959
- **STATE OF INCORPORATION:** WY
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 000-56190

**BUSINESS ADDRESS:**
- **STREET 1:** 13110 NE 177TH PLACE
- **STREET 2:** #293
- **CITY:** WOODINVILLE
- **STATE:** WA
- **ZIP:** 98072
- **BUSINESS PHONE:** 855-846-3337

**MAIL ADDRESS:**
- **STREET 1:** 13110 NE 177TH PLACE
- **STREET 2:** #293
- **CITY:** WOODINVILLE
- **STATE:** WA
- **ZIP:** 98072

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Evader, Inc.
- **DATE OF NAME CHANGE:** 20150326
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001641172-25-020115

## Text-Extract

```

                                                             July 22, 2025

Bill Edmonds
Chief Executive Officer
Deep Green Waste & Recycling, Inc.
3524 Central Pike, Suite 310
Hermitage, Tennessee 37076

       Re: Deep Green Waste & Recycling, Inc.
           Form 10-K for the Fiscal Year ended December 31, 2024
           Filed July 18, 2025
           File No. 000-56190
Dear Bill Edmonds:

       We have reviewed your filing and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Fiscal Year ended December 31, 2024
General

1.     We note that you have identified your filing as a Form 10-K although
include
       language on the cover, also on pages 3, 4, and 33, and within the
certifications at
       Exhibits 31.1 and 2, that refers to the filing as a quarterly report.

       We also note that you have omitted various disclosures that are required
in a Form 10-
       K, and have included some disclosures that are no longer current with
respect to the
       periods that should be covered by the report.

       Please refer to the content requirements pertaining to Form 10-K and
amend your
       filing to include all of the required information, to include providing
all information
       that is material and current with respect to the periods covered by the
report.
 July 22, 2025
Page 2

2.     We note that you filed a Form 8-K on July 17, 2025 to announce your
dismissal of the
       prior auditor which you attribute to his retirement. However, further
disclosures
       should be made to adequately convey the circumstances of this change.

       Please file an amendment to the Form 8-K to indicate that the PCAOB has
revoked
       the registration of your prior auditor. You can find a copy of the order
on the
       PCAOB   s website at 105-2025-022-Studer. Additionally, please attach an
updated
       Exhibit 16.1 letter to your amended Form 8-K.

3.     We note that you are delinquent in filing the Form 10-Q that is required
for the fiscal
       quarter ended March 31, 2025. Please comply with your reporting
obligations under
       Rule 13a-13 of Regulation 13A as soon as practicable.

Financial Statements
Report of Independent Registered Public Accounting Firm, page 6

4.     Please confer with the independent accountant on the need to obtain and
file an audit
       report that is properly dated to comply with Rule 2-02(a)(1) of
Regulation S-X. Please
       ensure that your amendment to the Form 10-K includes audited financial
statements
       accompanied by an appropriate audit report.

       If substantive revisions to the financial statements are necessary to
comply with
       GAAP, your auditors should consider the PCAOB requirements in AS 3101
and AS
       3110, as may pertain to explanatory language and dating of the audit
report.

Consolidated Statements of Operations, page 8

5.     Please revise your financial statements as necessary to address, clarify
or resolve the
       following apparent inconsistencies.

             A summation of your Other Income (Expense) line items does not
agree with the
           Total Other Income (Expense) for 2024.

             The $377,524 Gain on Discontinued Operations on page 8 does not
agree with the
           $26,388 gain on Discontinued Operations in Note C on page 18.

6.     Provide us with the analysis that you performed with respect to the
discontinued
       operations and the requirements in FASB ASC 205-20, as to scope and
classification
       of the accounts and activity associated with the component, and tell us
the reasons you
       did not adhere to the presentation guidance in subparagraph 45-3A.

       However, if your disposition is subject to this guidance, also revise
your financial
       statements to conform with all applicable requirements.
 July 22, 2025
Page 3

        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.

       Please contact Lily Dang at 202-551-3867 or Karl Hiller at 202-551-3686
if you have
questions regarding comments on the financial statements and related matters.

                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Energy &
Transportation

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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