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November 14, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Division of Corporation Finance

Office of Energy & Transportation

Washington, D.C. 20549

Attention: Irene Barberena-Meissner, Karina Dorin,
Robert Babula and Gus Rodriguez

    Re:

    Swiftmerge Acquisition Corp.

    AleAnna Energy, LLC

    Amendment No. 2 to Registration Statement on Form S-4

    Filed November 5, 2024

    File No. 333-280699

Ladies and Gentlemen:

On behalf of Swiftmerge Acquisition
Corp. (the “SPAC”) and AleAnna Energy, LLC (the “Company”, together with the SPAC, the “Co-Registrants”),
below is the response of the SPAC and the Company to the comments of the staff of the Division of Corporation Finance (the “Staff”)
of the United States Securities and Exchange Commission (the “Commission”) set forth in the Staff’s letter, dated November
5, 2024, regarding the Co-Registrants’ Amendment No. 2 to Registration Statement on Form S-4 (the “Second Amended Registration
Statement”) filed with the Commission on November 4, 2024. In connection with this letter, a third amendment to the Registration
Statement (the “Amended Registration Statement”) has been submitted to the Commission on the date hereof.

For your convenience, the
Staff’s comments are set forth in bold, followed by responses on behalf of the Co-Registrants. Unless otherwise indicated, all page
references in the responses set forth below are to the pages of the clean copy of the Amended Registration Statement. Capitalized terms
used but not otherwise defined herein shall have the meanings assigned to such terms in the Amended Registration Statement.

Amendment No. 1 to Registration Statement
on Form S-4

Risks Related to SPAC and the Business Combination

If SPAC has not consummated an initial business
combination by June 17, 2025 or, if such period is extended, within such extended period, page 103

1. We
note your revised disclosure in response to prior comment 16 that if SPAC is unable to complete an initial business combination by December
14, 2024 and seeks to extend beyond such 36-month period, such extension would violate Nasdaq IM- 5101-2, and the SPAC’s securities
will be suspended and delisted by Nasdaq. Please revise this statement to clarify that your securities will be immediately suspended
and delisted once you receive a delisting determination letter from Nasdaq. Also, revise to describe any potential impact on your ability
to complete your initial business combination. Lastly, disclose the impact on securities holders if your securities are no longer considered
“covered securities.”

Response: The Co-Registrants
acknowledge the Staff’s comment and have revised pages 103 and 104 of the Amended Registration Statement accordingly.

BofA, as underwriters of the Initial Public Offering, was to be
compensated in part on a deferred basis in connection with the Initial, page 113

    2.
    We note your revised disclosure in response to prior comment 2 that BofA did not communicate the reason for providing a waiver of its deferred fees. Please revise to discuss in greater detail the circumstances surrounding BofA’s agreement to waive their deferred fees, including how this waiver was obtained from BofA.

Response: The Co-Registrants
acknowledge the Staff’s comment and have revised pages 41, 113 and 160 of the Amended Registration Statement accordingly.

Background to the Business Combination, page 160

    3.
    We note your revised disclosure in response to prior comment 6. Please expand your disclosure to elaborate on the relationship among SPAC, Pureplay and its co-founder, including any pre-existing relationships and understandings among such parties. In addition, please discuss in greater detail the circumstances under which SPAC and AleAnna were introduced. In that regard, we note that Pureplay issued a demand letter to SPAC for compensation for its role in facilitating the Business Combination.

Response: The Co-Registrants
acknowledge the Staff’s comment and have revised page 164 of the Amended Registration Statement accordingly.

AleAnna’s Business

Reserve Information

Standardized Measure of Discounted Future Net Cash Flows
Relating to Proved Natural Gas Reserves, page 231

    4.
    We note the revised presentation of future net cash flows and present value discounted at 10%; however, the section heading should be revised to “Present Value of Future Net Cash Flows Discounted at 10%.”

Response: The Co-Registrants
acknowledge the Staff’s comment and have revised page 232 of the Amended Registration Statement accordingly.

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Notes to Consolidated Financial
Statements

Note 13-Natural Gas Producing Activities
(Unaudited)

Reserve Information, page F-77

 5. We
note the revised tabular reconciliation of the changes in total proved reserves and the updated explanatory footnote, as of December
31, 2023. We also note your presentation of the changes in the standardized measure (page F-79) includes a 2023 net downward change due
to the decrease in the volume-weighted average sales price from $24.55 per Mcf in 2022 to $14.13 per Mcf in 2023. Furthermore, the changes
in the standardized measure for 2022 include a similar but upward change attributed to a net change in the sales prices. Please expand
your tabular reconciliation of the changes in total proved reserves on page F-77 to include the volume changes associated with “revisions”
due to the net changes in sales prices separately from the volume change associated with “extensions & discoveries” for
the years ended December 31, 2023 and 2022, respectively. As all your reserves are proved undeveloped, this comment also applies to the
tabular reconciliation of the changes in proved undeveloped reserves, as of December 31, 2023. Please expand your tabular reconciliation
of the changes in proved undeveloped reserves on page 230 to include the negative volume change associated with “revisions”
due to the decrease in prices separately from the volume change associated with “extensions & discoveries.”

Response: The Co-Registrants
acknowledge the Staff’s comment and have revised pages 231 and F-78 of the Amended Registration Statement accordingly.

Exhibits

 6. We
note you have filed a short form tax opinion filed as Exhibit 8.1 with respect to the material United States federal income tax consequences
of the Domestication to U.S. Holders of SPAC securities. Please also provide a legal opinion with respect to the material tax consequences
of the business combination to the respective securityholders of SPAC and AleAnna. If you intend to file short-form opinions, please
revise the related tax disclosure in your proxy statement/prospectus to clearly state that the tax consequences of the business combination
to the respective securityholders of SPAC and AleAnna is the opinion of named counsel and clearly identify the opinion being rendered.

Response: The Co-Registrants
acknowledge the Staff’s comment and have revised pages 213, 214, 219 and 222 of the Amended Registration Statement to revise
the discussion of material U.S. federal income tax consequences to U.S. Holders with respect to the Domestication, the exercise of redemption
rights and the Business Combination and the discussion of the consequences to the AleAnna Members of the Merger, and filed a revised
short form tax opinion as Exhibit 8.1 and a new short form tax opinion as Exhibit 8.2 to the Amended Registration Statement accordingly.

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If you have any questions
or require any additional information in connection with the filing, please do not hesitate to contact the undersigned at 954-768-8209.

    Very truly yours,

    /s/ Grant J. Levine

    Grant J. Levine

    Greenberg Traurig, LLP

    cc:
    Tristan Yopp, Chief Financial Officer of AleAnna Energy, LLC

    Jennifer T. Wisinski, Esq., Haynes and Boone, LLP

    Stephen W. Grant Jr., Esq., Haynes and Boone, LLP

    John Bremner, Chief Executive Officer of Swiftmerge Acquisition Corp.

    Mark Selinger, Esq., Greenberg Traurig, LLP

    Adam Namoury, Esq., Greenberg Traurig, LLP

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