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