Correspondence 0001829126-26-003610 from Greenland Energy Co (GLND, GLNDW) (CIK 0002093507)
Greenland Energy Co (GLND, GLNDW) (CIK 0002093507)
Date: April 17, 2026 · CIK: 0002093507 · Accession: 0001829126-26-003610
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File numbers found in text: 333-294995
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CORRESP
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filename1.htm
April 17, 2026
VIA EDGAR TRANSMISSION
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Re: Greenland Energy Company
Registration Statement on Form S-1
Filed April 17, 2026 (File No. 333-294995),
as amended
Ladies and Gentlemen,
In accordance with Rule 461
of Regulation C of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933,
as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement, so that it will become
effective on April 21, 2026, at 5:00 p.m., Eastern Time, or as soon as thereafter as practicable, or at such later time as Greenland Energy
Company (the “Company”) or its counsel may request via telephone call to the Staff. Please contact Michael J. Blankenship
of Winston & Strawn LLP, counsel to the Company, at (713) 651-2678 to provide notice of effectiveness, or if you have any other questions
or concerns regarding this matter.
Sincerely yours,
Greenland Energy Company
By:
/s/ Robert B. Price
Name:
Robert B. Price
Title:
Chief Executive Officer
cc: Michael J. Blankenship