Ketdarina Corp.
2360 Corporate Circle Suite 400
Henderson, NV 89074

January 29, 2014

United States
Securities and Exchange Commission
Washington, DC 20549

Re: Ketdarina Corp.'s - Registration Statement on Form S-1
Amendment No. 1
Filing No. 333-192874

Dear: Mara L. Ransom

In response to your letter dated January 14, 2014 which included comments
regarding our registration statement, we have prepared the following responses:

GENERAL

COMMENT: 1

PLEASE SUPPLEMENTALLY PROVIDE US WITH COPIES OF ALL WRITTEN COMMUNICATIONS, AS
DEFINED IN RULE 405 UNDER THE SECURITIES ACT, THAT YOU, OR ANYONE AUTHORIZED TO
DO SO ON YOUR BEHALF, PRESENT TO POTENTIAL INVESTORS IN RELIANCE ON SECTION 5(D)
OF THE SECURITIES ACT, WHETHER OR NOT THEY RETAIN COPIES OF THE COMMUNICATIONS.
SIMILARLY, PLEASE SUPPLEMENTALLY PROVIDE US WITH ANY RESEARCH REPORTS ABOUT YOU
THAT ARE PUBLISHED OR DISTRIBUTED IN RELIANCE UPON SECTION 2(A)(3) OF THE
SECURITIES ACT OF 1933 ADDED BY SECTION 105(A) OF THE JUMPSTART OUR BUSINESS
STARTUPS ACT BY ANY BROKER OR DEALER THAT IS PARTICIPATING OR WILL PARTICIPATE
IN YOUR OFFERING.

Response: There are no such written communications or research reports presented
to potential investors.

COMMENT: 2

GIVEN THE NATURE OF THE OFFERING AND THE SIZE OF THE OFFERING RELATIVE TO THE
NUMBER OF SHARES OUTSTANDING HELD BY NON-AFFILIATES, IT APPEARS THAT THESE
SECURITIES MAY BE BEING OFFERED BY OR ON BEHALF OF THE REGISTRANT. IN THIS
REGARD, WE NOTE THAT YOUR TREASURER IS OFFERING SHARES FOR RESALE AND WE WOULD
LIKE TO KNOW WHAT, IF ANY, RELATION MR. VOLODMYR BEZUHLYI HAS TO YOUR PRINCIPAL
EXECUTIVE OFFICER. IF SO, THE OFFERING IS NOT ELIGIBLE TO BE CONDUCTED ON A
CONTINUOUS OR DELAYED BASIS PURSUANT TO RULE 415(A)(1)(I) OF REGULATION C.
PLEASE PROVIDE US WITH YOUR DETAILED ANALYSIS OF WHY THIS OFFERING IS NOT BY OR
ON BEHALF OF THE REGISTRANT, WHICH ANALYSIS SHOULD ADDRESS ALL OF THE FACTORS
SET FORTH IN SECURITIES ACT RULES COMPLIANCE AND DISCLOSURE INTERPRETATION
612.09, AVAILABLE ON OUR WEBSITE AT WWW.SEC.GOV.

Response: We have discontinued the registration of shares owned by the two
shareholders in question: our Treasurer and Mr. Bezuhlyi. In addition we note
that all our shareholders have purchased their shares in investment intent with
investment intent approximately two years ago. We will not receive any proceeds
from the sale of the shares.

COMMENT: 3

PLEASE PROVIDE US WITH YOUR ANALYSIS AS TO WHETHER YOU ARE A SHELL COMPANY, AS
DEFINED IN RULE 405 UNDER THE SECURITIES ACT OF 1933, AS AMENDED. IN THIS
REGARD, WE NOTE THAT YOU APPEAR TO HAVE NO OR NOMINAL OPERATIONS AND ASSETS
CONSISTING OF CASH AND NOMINAL OTHER ASSETS. IF YOU CONCLUDE THAT YOUR COMPANY
IS A SHELL COMPANY, PLEASE REVISE YOUR PROSPECTUS TO DISCLOSE CONSPICUOUSLY THAT
YOU ARE A SHELL COMPANY AND FURTHER DISCLOSE THE CONSEQUENCES OF THAT STATUS,
SUCH AS THE RESTRICTIONS ON YOUR ABILITY TO USE REGISTRATION STATEMENTS ON FORM
S-8, THE LIMITATIONS ON THE ABILITY OF YOUR SECURITY HOLDERS TO USE RULE 144 AND
THE POTENTIAL REDUCED LIQUIDITY OR ILLIQUIDITY OF YOUR SECURITIES.

Response: We provide the following discussion:

SEC Release No. 33-8587 defines a "shell company" as a company "...with no or
nominal operations and either nO or nominal assets, assets consisting solely of
cash and cash equivalents, or assets consisting of any amount of cash and cash
equivalents and nominal other assets."

We do not believe that we can be classified as having "no or nominal
operations". From inception, the Registrant's management has allocated
significant effort and time to the development of the Registrant's business. In
furtherance of the Registrant's planned business, the Registrant's management
investigated the market demand for online bedding market, analyzed what is
available on Trade Shows Marketing, raised seed capital, developed website
www.HeavenlyBeddingDirect.com, executed a Contract with "ANDRIY CHORNYY FOP"
under which, Ketdarina Corp will purchase manufactured bedding products from
ANDRIY CHORNYY Industries for resale.

Additionally, we have generated revenue of $500 from the sale of our bedding
product to our client in December 2013. This revenue will be recorded in our
next quarterly financials.

The Registrant does not believe that it can be classified as having "no or
nominal operations" after having executed the above stated activities.

REGISTRATION STATEMENT COVER PAGE

COMMENT: 4

YOU STATE THROUGHOUT THE PROSPECTUS THAT YOU HAVE ONLY ONE EMPLOYEE, OLEKSANDR
BEZUHLYI. HOWEVER, WE NOTE THAT OLEKSANDR GALDETSKYI SERVES AS YOUR TREASURER
AND IS DISCUSSED IN MULTIPLE SECTIONS AS IF HE IS AN EXECUTIVE OFFICER (E.G.,
SUMMARY COMPENSATION TABLE). PLEASE CLARIFY THE NATURE OF MR. GALDETSKYI'S
EMPLOYMENT AND REVISE YOUR DISCLOSURES WHERE APPROPRIATE. FURTHERMORE, PLEASE
EXPLAIN WHY HE IS LISTED AS A SELLING SHAREHOLDER WHERE YOU ALSO STATE THAT NONE
OF THE SELLING SHAREHOLDERS ARE OFFICERS OR DIRECTORS.

Response: We have revised to clarify throughout the S-1 that we have two
officers and one director. We have discontinued the registration of shares by
Our Treasurer.

                                       2

COMMENT: 5

PLEASE ENSURE THAT YOUR PROSPECTUS CONSISTENTLY REFERENCES YOUR INTENDED
BUSINESS. IN THIS REGARD, YOU REFER TO YOUR NEED TO ATTRACT "ENOUGH
INTERNATIONAL STUDENTS WHO WILL USE YOUR SERVICES" ON PAGE 5. WE ALSO NOTE YOUR
REFERENCE TO YOUR "DISCOVERY OR DEVELOPMENT EFFORTS" AND "COMPETING
TECHNOLOGIES" ON PAGE 8. PLEASE REVISE OR ADVISE.

Response: We have deleted the statements in question.

RISK FACTORS, PAGE 5

IF WE DO NOT OBTAIN ADDITIONAL FINANCING, OUR BUSINESS WILL FAIL., PAGE 5

COMMENT: 6

PLEASE REVISE TO QUANTIFY THE AMOUNT OF ADDITIONAL FUNDS YOU WILL REQUIRE IN
ORDER TO PUT THIS RISK IN CONTEXT.

Response: We revised to include the amount of additional funds required. (Plan
of operation costs + 10,000 yearly reporting costs-cash on hand).

U.S. INVESTORS MAY EXPERIENCE DIFFICULTIES IN ATTEMPTING TO EFFECT SERVICE ...,
PAGE 7

COMMENT: 7

PLEASE ELABORATE ON THIS RISK FACTOR TO STATE WHERE YOU WILL BE DOING BUSINESS.
FOR EXAMPLE, INDICATE WHERE YOUR BUSINESS OFFICES WILL BE LOCATED.

Response: We have disclosed that our business offices will be located in Check
Republic.

WHEN OUR SHARES OF COMMON STOCK COMMENCE TRADING . . ., PAGE 8

COMMENT: 8

WE NOTE THAT OTC TRADING OF COMMON STOCK HAS NOT BEEN ESTABLISHED AND MAY NOT
EVER HAPPEN. PLEASE REVISE YOUR RISK FACTOR AND SIMILAR DISCLOSURES TO CLARIFY
THAT OTC TRADING IS NOT A QUESTION OF "WHEN" BUT RATHER "IF."

Response: We have revised to clarify that OTC trading is a question of "if".

OUR REPORTING OBLIGATIONS UNDER SECTION 15(D) . . ., PAGE 10

COMMENT: 9

YOUR DISCLOSURE HERE, WHICH INDICATES THAT YOUR REPORTING OBLIGATIONS MAY BE
SUSPENDED BECAUSE YOU MAY ONLY BE OBLIGATED TO REPORT PURSUANT TO SECTION 15(D),
SEEMS INCONSISTENT WITH YOUR DISCLOSURE ELSEWHERE WHERE YOU INDICATE THAT YOU
INTEND TO ARRANGE TO HAVE YOUR SHARES QUOTED ON THE OTC BULLETIN BOARD BECAUSE
ELIGIBILITY FOR QUOTATION ON THE OTCBB REQUIRES THE ISSUER TO FILE REPORTS
PURSUANT TO SECTION 13 OR 15(D) OF THE EXCHANGE ACT. IF YOU ARE SUGGESTING THAT
YOU DO NOT PLAN TO CONTINUE TO REPORT AFTER YOUR SECTION 15(D) REPORTING
OBLIGATIONS HAVE BEEN SUSPENDED, PLEASE ALSO DISCLOSE THAT YOUR SECURITIES WILL
NOT BE ELIGIBLE TO BE, OR CONTINUE TO BE, QUOTED ON THE OTCBB.

                                       3

Response: We have disclosed that we plan to continue reporting voluntarily even
after our section 15(d) reporting obligation have been suspended.

DESCRIPTION OF BUSINESS, PAGE 17

COMMENT: 10

PLEASE INCLUDE THE FORM AND YEAR OF ORGANIZATION PURSUANT TO ITEM 101(H)(1) OF
REGULATION S-K.

Response: We have revised to comply the year of organization and our form
(Nevada Corporation). We are a Nevada Corporation, incorporated under the laws
of the State of Nevada on July 13, 2011.

COMPETITION, PAGE 20

COMMENT: 11

PLEASE DESCRIBE YOUR COMPETITIVE METHODS OR STRATEGY PURSUANT TO ITEM
101(H)(4)(IV) OF REGULATION S-K.

Response: We have added the following disclosure at the end of the Competition
section:

To compete effectively, we will use the following strategies: We will attempt to
provide personalized customer service to meet the individual needs of each
client as some clients are known personally to our president. We will also
attempt to keep the quality of our product higher than competitors by constantly
searching for new suppliers internationally and comparing their product and
pricing. The "high' quality of products and cost savings will be passed on to
our clients.

RULE 144 SHARES, PAGE 22

COMMENT: 12

YOUR DISCLOSURE HERE APPEARS TO BE INCONSISTENT. IN THE FIRST SENTENCE OF THIS
SECTION, YOU STATE THAT A TOTAL OF 1,680,000 SHARES ARE AVAILABLE FOR SALE
PURSUANT TO RULE 144 BUT IN THE LAST SENTENCE OF THE SAME SECTION YOU QUANTIFY
THIS AMOUNT AT 2,000,000 SHARES AND YOU STATE THAT THEY ARE ALL HELD BY
AFFILIATES. PLEASE ADVISE OR REVISE.

Response: We have made the requested revision.

MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION, PAGE 23

COMMENT: 13

PLEASE PROVIDE DISCUSSION AND ANALYSIS OF YOUR LIQUIDITY, CAPITAL RESOURCES, AND
OFF-BALANCE SHEET ARRANGEMENTS PURSUANT TO ITEM 303(A) OF REGULATION S-K. IN
THIS ADDED DISCLOSURE, PLEASE DESCRIBE THE RATE OF NEGATIVE CASH FLOW PER MONTH
AND THE PERIOD OF TIME THAT AVAILABLE CASH CAN SUSTAIN CURRENT OPERATIONS.

                                       4

Response: We have disclosed the following: Our negative cash flow per month is:
5,855/3=1,952 (Last quarter expenses/3=monthly rate). Based on this estimate and
on currently cash on hand we can sustain operations until (12,033/1,952 = 6
months) March, 2014.

COMMENT: 14

PLEASE REVISE TO INCLUDE A DISCUSSION AND ANALYSIS OF YOUR FINANCIAL CONDITION
AND CHANGES IN FINANCIAL CONDITION FOR THE YEAR ENDED JUNE 30, 2013 AND THREE
MONTHS ENDED SEPTEMBER 30, 2013. PLEASE ALSO INCLUDE A DISCUSSION OF YOUR
RESULTS OF OPERATIONS FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2013 AND 2012.
SEE ITEM 303 OF REGULATION S-K.

Response:  We have included the requested discussions.

FINANCIAL CONDITION AND CHANGES IN FINANCIAL CONDITION FOR THE YEAR ENDED JUNE
30, 2013 AND THREE MONTHS ENDED SEPTEMBER 30, 2013.

As of September 30, 2013, our total assets were $12,033 comprised of cash only
and our total liabilities were $280 comprised of notes payable to related
parties.

As of June 30, 2013, our total assets were $17,563 comprised of cash only.
Stockholders' equity decreased from $17,283 as of June 30, 2013 to $11,753 as of
September 30, 2013.

RESULTS OF OPERATIONS FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2013 AND 2012.

We have incurred recurring losses for the three months ended September 30, 2013
and 2012.
Our net loss for the three months ended September 30 2013 was $5,530 compared to
a net loss of $580 for the three months ended September 30, 2012. For the period
from inception on July 13, 2011, to September 30, 2013, the Company has not
generated any revenue.

For the three months ended September 30, 2013, we incurred general and
administrative expenses of $5,533 compared to general and administrative
expenses of $530 for the three months ended September 30, 2012.

Expenses incurred for the three months ended September 30, 2013 compared to the
three months ended September 30, 2012 increased primarily due to the increased
scale and scope of business operations. General and administrative expenses
generally include corporate overhead, financial and administrative contracted
services, marketing, and consulting costs.

PLAN OF OPERATION, PAGE 24

COMMENT: 15

WE NOTE YOUR TABLE OUTLINING THE MILESTONES AND COSTS YOU EXPECT TO INCUR FROM
JUNE 2013 TO MAY 2014. PLEASE DISCLOSE GENERAL AND ADMINISTRATIVE COSTS AND
PROFESSIONAL FEES INCLUDED IN THE TOTAL COST OF OPERATION IN THE TABLE. ALSO,
PLEASE EXPAND YOUR DISCUSSION TO ADDRESS YOUR PROGRESS, OR LACK THEREOF, IN
ACHIEVING THE MILESTONES. FOR EXAMPLE, DISCUSS THE EXTENT OF YOUR ADVERTISING
CAMPAIGN ANTICIPATED TO BEGIN BY SEPTEMBER 2013, WHETHER OR NOT YOUR WEBSITE HAS
LAUNCHED ENABLING YOU TO GENERATE REVENUES AND YOUR PROGRESS IN SEEKING NEW
CLIENTS.

                                       5

Response: We have included the following discussion: To date we have launched
our website. We have not fully implemented our advertising campaigns. We have
generated revenue of $500 and do not have a significant client base. General and
administrative costs and professional fees (including the SEC required reporting
fees) of $10,000 per year.

COMMENT: 16

YOU STATE BASED ON YOUR CURRENT OPERATING PLAN, YOU DO NOT EXPECT TO GENERATE
REVENUE SUFFICIENT COVER EXPENSES FOR THE NEXT SIX MONTHS. FURTHER, YOU STATE
YOU HAVE NOT RECEIVED CONFIRMATION FROM ANYONE TO LOAN OR INVEST FUNDS IN THE
COMPANY INCLUDING YOUR SOLE OFFICER AND DIRECTOR. WE ALSO NOTE THAT YOUR AUDITOR
HAS EXPRESSED A GOING CONCERN OPINION. PLEASE DISCLOSE MANAGEMENT'S VIABLE PLANS
TO OVERCOME THE UNCERTAINTY OF YOUR ABILITY TO CONTINUE AS A GOING CONCERN, AND
TO INCLUDE A REASONABLY DETAILED DISCUSSION OF YOUR ABILITY OR INABILITY TO
GENERATE SUFFICIENT CASH TO SUPPORT YOUR OPERATIONS DURING THE 12-MONTH PERIOD
FOLLOWING THE DATE OF THE FINANCIAL STATEMENTS AND THE AMOUNT OF CAPITAL
NECESSARY TO SUSTAIN OPERATIONS. YOUR DISCLOSURE SHOULD PROVIDE ENOUGH DETAIL
THAT YOUR READERS GAIN INSIGHT INTO MANAGEMENT'S ANALYSIS AND CONCERNS RELATED
TO YOUR ABILITY TO CONTINUE TO OPERATE, INCLUDING THE PROBABILITY OF SUCCESS FOR
THE VARIOUS ACTIONS YOU ARE PROPOSING. NOTE ANY REGISTRANT THAT HAS IDENTIFIED A
MATERIAL LIQUIDITY DEFICIENCY MUST DISCLOSE THE COURSE OF ACTION TO REMEDY THE
DEFICIENCY. REFER TO ITEM 303(A)(1) OF REGULATION S-K.

Response: We have disclosed the following: Our ability to generate sufficient
cash to support our operations during the 12-month period following the date of
the financial statements depends on if we are able to execute agreements with
new client regarding the sale of our product and our ability to advertise our
product successfully. The additional amount of capital necessary to sustain
operations is (43,700 - 17,563 = 26,137(calculated by subtracting the total
needed amount less current funds on hand). It is likely that we may not be able
to generate enough profit in the next 12-month period to meet this deficiency.
Our plan in this scenario is to borrow additional funds from our president.
Currently there are no such loan guarantees in writing.

AVAILABLE INFORMATION, PAGE 25

COMMENT: 17

WE NOTE IN YOUR RISK FACTORS THE POSSIBILITY THAT YOU MAY NOT TRIGGER REPORTING
OBLIGATIONS. PLEASE DISCLOSE WHETHER YOU WILL VOLUNTARILY PROVIDE ANNUAL REPORTS
WITH AUDITED FINANCIALS IF YOU ARE NOT REQUIRED TO DO SO. SEE ITEM 101(H)(5) OF
REGULATION S-K.

Response: We have disclosed that we plan to voluntarily provide annual reports
with audited financials even if we are not required to do so.

DIRECTORS, EXECUTIVE OFFICER, PROMOTERS AND CONTROL PERSONS, PAGE 26

COMMENT: 18

WE NOTE YOUR INDICATION HERE THAT YOUR PRINCIPAL EXECUTIVE OFFICER, MR.
BEZUHLYI, CURRENTLY WORKS AS A SALES REPRESENTATIVE FOR THE SAME COMPANY, ANDRIY
CHORNYY FOP, IN WHICH YOU HAVE ENTERED INTO A CONTRACT FOR WHOLESALE SERVICES.
CONSIDERING YOU AND YOUR PRINCIPAL EXECUTIVE OFFICER APPEAR TO BE DIRECT
COMPETITORS FOR BUSINESS, PLEASE DISCLOSE HOW MR. BEZUHLYI INTENDS TO ALLOCATE
POTENTIAL BUSINESS OPPORTUNITIES. PLEASE ADD RISK FACTOR DISCLOSURE ADDRESSING
THE CONFLICTS OF INTEREST THAT APPEAR TO BE PRESENT.

                                       6

Response:  We have revised this section to indicate the following:

From 2006 to January 10, 2014 he has been working as a Sales Representative to
ANDRIY CHORNYY FOP. His duties were to promote and carry on sales of Bedding in
the Major Cities of Western Europe like Kiev and Odessa. Mr. Bezuhlyi resigned
from that position in favor of his current position and ownership of Ketdarina
Corp.

EXECUTIVE COMPENSATION, PAGE 27

19. WE NOTE THAT MR. GALDETSKYI IS LISTED IN THE SUMMARY COMPENSATION TABLE FOR
OFFICERS AND DIRECTORS. PLEASE DISCUSS THE COMPENSATION AGREEMENTS OR
UNDERSTANDING THAT MAY EXIST BETWEEN YOU AND MR. GALDETSKYI, SIMILAR TO THE
DISCUSSION OF MR. BEZUHLYI'S COMPENSATION. SEE ITEM 402(O) OF REGULATION S-K.

Response:  We have revised this section as follows:

Mr. Bezuhlyi currently devotes approximately twenty hours per week to manage the
affairs of the Company. Mr. Galdetskyi currently devotes approximately fifteen
hours per week to manage the affairs of the Company. They have agreed to work
with no remuneration until such time as the company receives sufficient revenues
necessary to provide management salaries. At this time, we cannot accurately
estimate when sufficient revenues will occur to implement this compensation, or
what the amount of the compensation will be.

No retirement, pension, profit sharing, stock option or insurance programs or
other similar programs have been adopted by us for the benefit of our officers
or director or employees.

FINANCIAL STATEMENTS, PAGE 30

CONDENSED STATEMENTS OF CASH FLOWS, PAGE F-12

COMMENT: 20

WE NOTE THAT THE NET LOSS FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2012 DIFFERS
FROM THE AMOUNT OF NET LOSS REPORTED IN THE CONDENSED STATEMENTS OF OPERATIONS
ON PAGE F-11. PLEASE REVISE OR ADVISE.

Response:  We have revised to correct the net loss.

EXHIBITS, PAGE II-4

COMMENT: 21

WE NOTE THE POWER OF ATTORNEY INCLUDED IN THE SIGNATURES SECTION ON PAGE II-6.
PLEASE INCLUDE A MANUALLY SIGNED COPY OF THE POWER OF ATTORNEY OR A REFERENCE IN
THE EXHIBITS INDEX TO THE SIGNATURES SECTION PURSUANT TO ITEM 601(B)(24).

                                       7

Response: We have included a manually signed copy of the power of attorney as an
exhibit to this registration statement.

EXHIBIT 5.1 - LEGAL OPINION

COMMENT: 22

COUNSEL'S LEGAL OPINION REFERS TO THE SHARES BEING REGISTERED FOR RESALE AS
"DIVIDEND SHARES" AND SEEMS TO SUGGEST THAT SUCH SHARES ARE BEING DISTRIBUTED TO
THE SELLING SHAREHOLDERS PURSUANT TO THE ACCOMPANYING REGISTRATION STATEMENT.
THIS CHARACTERIZATION SEEMS INACCURATE. PLEASE HAVE COUNSEL REVISE HIS LEGAL
OPINION TO REFLECT THE NATURE OF THE TRANSACTION AS IT IS DESCRIBED IN THE
ACCOMPANYING REGISTRATION STATEMENT OR TELL US WHY THE LEGAL OPINION IS
ACCURATE.

Response:  We have revised the legal opinion as requested.

Please direct any further comments or questions you may have to the company's
attorney:

John T. Root, Jr.
ATTORNEY AT LAW
P.O. Box 5666
Jacksonville, Arkansas 72076
Phone:  (501) 529-8567
Fax:  (501)  325-1130

j.root.5013@gmail.com

Thank you.

Sincerely,


/s/ Oleksandr Bezuhlyi
----------------------------------
OLEKSANDR BEZUHLYI

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