WADENA CORP.
1540 South Coast Highway, Suite 206
Laguna Beach, California 92651
Telephone: (818) 855-8199
December 2, 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. (the “Company”)
Amendment No. 2 to Registration Statement on Form S-1
Filed on September 18, 2015
File No. 333-207047
Gentlepersons:
Please be advised that, on behalf of the Company, I hereby acknowledge the following:
·
Should the Securities and Exchange Commission (the “SEC”) or its staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the SEC from taking any action with respect to the filing;
·
The action of the SEC or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
·
The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the SEC or any person under the federal securities laws of the United States.
Very truly yours,
By:
/s/ Cort St. George
Cort St. George, CEO
