0001004878-18-000194.txt : 20181105 0001004878-18-000194.hdr.sgml : 20181105 20181002142844 ACCESSION NUMBER: 0001004878-18-000194 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20181002 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 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