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SEC Company Response from Greenland Technologies Holding Corp. (GTEC) (CIK 0001735041) (GTEC) — Jul 24, 2018

Greenland Technologies Holding Corp. (GTEC) (CIK 0001735041)
Date: July 24, 2018 · CIK: 0001735041 · Accession: 0001615774-18-006770

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File numbers found in text: 333-226001

Date
July 24, 2018
Author
/s/ Yanming Liu
Form
CORRESP
Company
Greenland Technologies Holding Corp. (GTEC) (CIK 0001735041)

Letter

VIA EDGAR Division of Corporation Finance Greenland Acquisition Corporation Registration Statement on Form S-1 Filed June 29, 2018, as amended File No. 333-226001

Dear Ms. Aldave:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Greenland Acquisition Corporation hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EST on Tuesday, July 24, 2018, or as soon as thereafter practicable.

Very truly yours,
/s/ Yanming Liu

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CORRESP
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Greenland Acquisition Corporation

Suite 906, Tower W1, Oriental Plaza,
No. 1 East Chang'an Street

Dongcheng District, Beijing

People’s Republic of China

July 24, 2018

VIA EDGAR

Division of Corporation
Finance

U.S. Securities &
Exchange Commission

100 F Street, NE

Washington, D.C. 20549-4561

Attn: Tonya K. Aldave

    Re:

    Greenland Acquisition Corporation

    Registration Statement on Form S-1

    Filed June 29, 2018, as amended

    File No. 333-226001

Dear Ms. Aldave:

Pursuant to Rule
461 under the Securities Act of 1933, as amended, Greenland Acquisition Corporation hereby requests acceleration of effectiveness
of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EST on Tuesday, July 24, 2018, or
as soon as thereafter practicable.

    Very truly yours,

    /s/ Yanming Liu

    Yanming Liu

    Chief Executive Officer

    cc:

    Ellenoff Grossman & Schole LLP

    Loeb & Loeb LLP