MID AMERICAN WASTE SYSTEMS INC
8-K/A, 1996-06-06
REFUSE SYSTEMS
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                   SECURITIES AND EXCHANGE COMMISSION

                       WASHINGTON, D.C.  20549

                             FORM 8-K/A

                          AMENDMENT NO. 1

                           CURRENT REPORT

    Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

    Date of Report (Date of earliest event reported):  May 23, 1996

                       MID-AMERICAN WASTE SYSTEMS, INC. 
             (Exact Name of Registrant as Specified in Charter)

       Delaware                      1-10727            31-1161917     
    (State or Other Jurisdiction   (Commission        (I.R.S. Employer 
    of Incorporation)              File Number)       Identification No.)

    1006 Walnut Street, Canal Winchester, Ohio                     43110     
    (Address of Principal Executive Offices)                      (Zip Code)

    Registrant's telephone number, including area code      (614) 833-9155  

                                    N/A                                   
         (Former Name or Former Address, if Changed Since Last Report)

          Item 7.   Financial Statements, Pro Forma Financial In-
                    formation and Exhibits.

               (c)  Exhibits.

                    16   Letter from Coopers & Lybrand L.L.P. to
                         the Securities and Exchange Commission
                         dated May 31, 1996.

                                       

                                   Signatures

                Pursuant to the requirements of the Securities
          Exchange Act of 1934, the Registrant has duly caused this
          report to be signed on its behalf by the undersigned
          thereunto duly authorized.

          Dated:  June 6, 1996

                                 MID-AMERICAN WASTE SYSTEMS, INC.

                                 By:/s/ Gene A. Meredith     
                                    Gene A. Meredith
                                    Chairman of the Board, 
                                    President, Secretary, and     
                                    Chief Executive Officer


          EXHIBIT INDEX

               Exhibits

                    16   Letter from Coopers & Lybrand L.L.P. to
                         the Securities and Exchange Commission
                         dated May 31, 1996.




                                                         Exhibit 16

                        [Coopers & Lybrand Letterhead]

                                        May 31, 1996

          Securities and Exchange Commission
          450 5th Street, N.W.
          Washington, D.C.  20549

          Gentlemen:

          We have read the statements made by Mid-American Waste
          Systems, Inc.(copy attached), which we understand will be
          filed with the Commission, pursuant to Item 4 of Form 8-
          K, as part of the Company's Form 8-K report for the month
          of May 1996.  We agree with the statements concerning our
          Firm in such Form 8-K.

                                        Very truly yours,

                                        /s/ Coopers & Lybrand L.L.P.
                                        Coopers & Lybrand L.L.P.



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