Correspondence 0001213900-26-006426 from Greenland Technologies Holding Corp. (GTEC)
Greenland Technologies Holding Corp.
Date: Jan. 22, 2026 · CIK: 0001735041 · Accession: 0001213900-26-006426
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File numbers found in text: 333-292412
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CORRESP 1 filename1.htm Greenland Technologies Holding Corporation January 22, 2026 Via EDGAR Division of Corporation Finance Office of Technology U.S. Securities and Exchange Commission 100 F Street, NE Washington, D.C., 20549 Attention: Mr. Matt Derby Re: Greenland Technologies Holding Corporation Registration Statement on Form S-1 Initially filed on December 23, 2025 File No. 333-292412 Ladies and Gentlemen: In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Greenland Technologies Holding Corporation hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-1 be accelerated to, and that the Registration Statement become effective at, 9:00 a.m., Eastern Time, on January 26, 2026, or as soon thereafter as practicable. Very truly yours, Greenland Technologies Holding Corporation By: /s/ Raymond Wang Name: Raymond Wang Title: Chief Executive Officer