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SEC Company Response from Pelican Delivers, Inc. (CIK 0001802830) — Aug 4, 2020

Pelican Delivers, Inc. (CIK 0001802830)
Date: Aug. 4, 2020 · CIK: 0001802830 · Accession: 0001662252-20-000063

AI Filing Summary & Sentiment

File numbers found in text: 333-236368

Date
August 7, 2020
Author
/s/
Form
CORRESP
Company
Pelican Delivers, Inc. (CIK 0001802830)

Letter

United States Securities and Exchange Commission Attention: Scott Anderegg Pelican Delivers, Inc. Registration Statement on Form S-1, Amendment 4 File No. 333-236368

Re:

Dear Mr. Anderegg:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Pelican Delivers, Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1 to 4:00 pm Eastern Standard Time on August 7, 2020, or as soon thereafter as is practicable.

The Company acknowledges the following:

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;

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

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.

Thank you for your assistance. Please call with any questions.

Sincerely,
/s/
David Comeau

Show Raw Text
CORRESP
1
filename1.htm

August
4, 2020

Via
Email and the EDGAR System

United
States Securities and Exchange Commission

Mail
Stop 7010

100
F. Street NE

Washington
D.C., 20549-7010

Attention:
Scott Anderegg

    Re:

    Pelican
Delivers, Inc.

        Registration Statement on Form
        S-1, Amendment 4

        File No. 333-236368

Dear
Mr. Anderegg:

Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Pelican Delivers, Inc. (the “Company”) hereby requests acceleration
of the effective date of its Registration Statement on Form S-1 to 4:00 pm Eastern Standard Time on August 7, 2020, or as soon
thereafter as is practicable.

The
Company acknowledges the following:

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;

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

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.

Thank
you for your assistance. Please call with any questions.

Sincerely,

/s/
David Comeau

David
                           Comeau, CEO

        Pelican
        Delivers, Inc.