0001004878-18-000191.txt : 20181105 0001004878-18-000191.hdr.sgml : 20181105 20180927131034 ACCESSION NUMBER: 0001004878-18-000191 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180927 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Wadena Corp. CENTRAL INDEX KEY: 0001652958 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-HOME HEALTH CARE SERVICES [8082] IRS NUMBER: 474046237 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 N. SAN VICENTE, SUITE 800 WEST CITY: WEST HOLLYWOOD STATE: CA ZIP: 90069 BUSINESS PHONE: 818-855-8199 MAIL ADDRESS: STREET 1: 750 N. SAN VICENTE, SUITE 800 WEST CITY: WEST HOLLYWOOD STATE: CA ZIP: 90069 CORRESP 1 filename1.txt HART & HART, LLC ATTORNEYS AT LAW 1624 Washington Street Denver, CO 80203 William T. Hart, P.C. ________ harttrinen@aol.com Will Hart (303) 839-0061 Fax: (303) 839-5414 September 27, 2018 Michael Killoy Securities and Exchange Commission 100 F Street, NE Washington, DC 20549 Re: Wadena Corp. Registration Statement on Form S-1 Amendment No. 1 File No. 333-227286 This office represents Wadena Corp. (the "Company"). Amendment No. 1 to the Company's Registration Statement on Form S-1 has been filed with the Commission. This letter provides the Company's responses to the comments received from the staff by letter dated September 24, 2018. The paragraph numbers in this letter correspond with the numbered paragraphs in the staff's comment letter. The number under the "page number" column indicates the page number in the Registration Statement where the response to the comment can be found. Page Number ----------- 1. Comment complied with. 3, 4, 20 If you should have any questions concerning the foregoing, please do not hesitate to contact the undersigned. Very Truly Yours, HART & HART, LLC /s/ William T. Hart By William T. Hart