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Correspondence 0001829126-26-003813 from Greenland Energy Co (GLND, GLNDW) (CIK 0002093507)

Greenland Energy Co (GLND, GLNDW) (CIK 0002093507)
Date: April 23, 2026 · CIK: 0002093507 · Accession: 0001829126-26-003813

AI Filing Summary & Sentiment

File numbers found in text: 333-294995

Date
April 17, 2026
Author
yours
Form
CORRESP
Company
Greenland Energy Co (GLND, GLNDW) (CIK 0002093507)

Letter

Re: Greenland Energy Company

April 23, 2026

VIA EDGAR TRANSMISSION

U.S. Securities and Exchange Commission

Division of Corporation Finance

F Street, N.E.

Washington, D.C. 20549-6010

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 27, 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

Show Raw Text
CORRESP
1
filename1.htm

April
23, 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 27, 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