| BARNETT & LINN |
|
| ATTORNEYS AT LAW |
|
| 23564 Calabasas Road, Suite 205 • Calabasas, CA 91302 |
|
| www.barnettandlinn.com |
|
WILLIAM B. BARNETT |
| TELEPHONE:818-436-6410 |
Attorney/Principal |
| FACSIMILE:818-223-8303 |
|
| wbarnett@wbarnettlaw.com |
December 8, 2015
Division of Corporation Finance
SECURITIES AND EXCHANGE COMMISSION
100 F Street NE
Washington D.C. 20549
Attn:
John Reynolds, Asst. Director
Michael Killoy, Staff Attorney
Jim Lopez, Staff Attorney
Steve Lo, Staff Accountant
Craig Arakawa, Staff Accountant
Re:
Wadena Corp. (“Registrant”)
Amendment No. 2 to Registration Statement on Form S-1
Filed on September 18, 2015
File No. 333-207047
Gentlepersons:
On behalf of the Registrant, we hereby request “acceleration” of the effective date of the Registration Statement to 12:00 p.m., Washington, D.C. time, on Tuesday, December 15, 2015.
Thank you for your cooperation and courtesies in this matter.
Very truly yours,
BARNETT & LINN
William B. Barnett
WBB: scc
cc/ Mr. St. George