| 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 |
November 10, 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. 1 to Registration Statement on Form S-1
Filed on September 18, 2015
File No. 333-207047
Gentlepersons:
On behalf of the Registrant we hereby withdraw our request for acceleration to declare Registration Statement File No. 333-207047 effective as contained in our November 5, 2015 Response Letter to the Commission.
Should you require any further information regarding this matter, please do not hesitate to call or email me.
Very truly yours,
![[withdrawaccel002.gif]](https://capedge.com/proxy/CORRESP/0001273511-15-000118/withdrawaccel002.gif)
BARNETT & LINN
William B. Barnett
WBB: scc
cc/ Mr. St. George