WADENA CORP.
                       750 N. San Vicente, Suite 800 West
                            West Hollywood, CA 90069
                                 (818) 855-8199


                                 October 2, 2018

Michael Killoy
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549

      Re:   Wadena Corp.
            Form S-1
            File No. 333-227286

     Wadena Corp. (the "Company")  requests that the effective date of the above
captioned  Registration  Statement be accelerated to October 5, 2018,  3:00 P.M.
Eastern time, or as soon as practicable thereafter.

     The Company understands that:

     o    should the  Commission  or the staff,  acting  pursuant  to  delegated
          authority,  declare the filing  effective,  it does not  foreclose the
          Commission from taking any action with respect to the filing;

     o    the  action  of  the  Commission  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

     o    the Company  may not assert  staff  comments  and the  declaration  of
          effectiveness  as  a  defense  in  any  proceeding  initiated  by  the
          Commission  or any person  under the  federal  securities  laws of the
          United States.

                                     Very Truly Yours,

                                     WADENA CORP.


                                     /s/ J. Jacob Isaacs
                                     -----------------------
                                     J. Jacob Isaacs
                                     Chief Executive Officer