United States securities and exchange commission logo December 7, 2020 Byron C. Wiley President Wiley Area Development LLC 572 Breckenridge Way Beavercreek, OH 45430 Re: Wiley Area Development LLC Offering Statement on Form 1-A Post-qualification Amendment No. 1 Filed November 20, 2020 File No. 024-11010 Dear Mr. Wiley: We have reviewed your amendment and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your offering statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your offering statement and the information you provide in response to this comment, we may have additional comments. Post-qualification Amendment No. 1 on Form 1-A filed November 20, 2020 Section F/S Financial Statements, page 117 1. We note the hyperlinks to your previously filed financial statements. However, Instruction III(c) to Form 1-A does not allow you to incorporate financial information. Please amend to include the appropriate financial statements and auditor consent. We will consider qualifying your offering statement at your request. If a participant in your offering is required to clear its compensation arrangements with FINRA, please have FINRA advise us that it has no objections to the compensation arrangements prior to qualification. Byron C. Wiley Wiley Area Development LLC December 7, 2020 Page 2 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 Cara Wirth at (202) 551-7127 or Mara Ransom at (202) 551-3264 with any questions. Sincerely, FirstName LastNameByron C. Wiley Division of Corporation Finance Comapany NameWiley Area Development LLC Office of Trade & Services December 7, 2020 Page 2 cc: Kendall Almerico FirstName LastName