SecProbe.io

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

CORRESP
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ThinkEquity
LLC

17
State Street, 41st Floor

New
York, NY 10004

April
23, 2026

VIA
EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporate Finance

100
F St., NE

Washington,
D.C. 20549

 Re: Greenland
Energy Company

Registration
Statement on Form S-1, as amended (File No. 333-294995)

Ladies
and Gentlemen:

Pursuant
to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as
amended, ThinkEquity LLC as placement agent, hereby requests acceleration of the effective date of the above-referenced Registration
Statement so that it will become effective at 5:00 p.m. Eastern Time on April 27, 2026, or as soon thereafter as practicable.

The
undersigned confirms that it has complied with and will continue to comply with, and it has been informed or will be informed by participating
dealers that they have complied with or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended,
in connection with the above-referenced issue.

    Very
    truly yours,

    ThinkEquity
    LLC

    By:
    /s/
    Eric Lord

    Name:
    Eric Lord

    Title:
    Head of Investment
    Banking

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GREENLAND ENERGY COMPANY

3400 EAST BAYAUD AVENUE, SUITE 400

DENVER, COLORADO 80209

April 21, 2026

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549-6010

    Re:
    Greenland Energy Company
 Registration on Form S-1, as amended
 File No. 333-294995

Dear Ladies and Gentlemen,

Pursuant to the letter dated April 17, 2026, from Greenland Energy Company (the “Company”), the Company had requested that the effectiveness of the above-referenced registration statement (the “Registration Statement”) be accelerated so as to permit it to become effective at 5:00 p.m. ET on Tuesday, April 21, 2026, or as soon thereafter as practicable. The Company hereby requests to withdraw its aforementioned request to accelerate the effectiveness of such Registration Statement and intends to request effectiveness of such Registration Statement in the near future pursuant to a separate request for effectiveness.

Please contact Michael Blankenship of Winston & Strawn LLP, counsel to the Company, at (713) 651-2678 if you have any other questions or concerns regarding this matter.

[Signature Page Follows]

    Very truly yours,

    Greenland Energy Company

    By:
    /s/ Robert B. Price

    Name:
    Robert B. Price

    Title:
    Chief Executive Officer

    cc:
    Michael Blankenship, Esq., Winston & Strawn LLP

CORRESP
1
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ThinkEquity
LLC

17
State Street, 41st Floor

New
York, NY 10004

April
21, 2026

VIA
EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporate Finance

100
F St., NE

Washington,
D.C. 20549

 Re: Greenland
Energy Company

Registration
Statement on Form S-1 (File No. 333-294995)

Ladies
and Gentlemen:

On
April 17, 2026, ThinkEquity LLC, as placement agent, requested acceleration of the effective date of the above-referenced Registration
Statement so that it would become effective at 5:00 p.m. on Tuesday, April 21, 2026 or as soon thereafter as practicable. We hereby withdraw
such request.

    Very truly yours,

    ThinkEquity LLC

    By:
    /s/
Eric Lord

    Name:
    Eric Lord

    Title:
    Head of Investment Banking

CORRESP
1
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

CORRESP
1
filename1.htm

ThinkEquity
LLC

17
State Street, 41st Floor

New
York, NY 10004

April
17, 2026

VIA
EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporate Finance

100
F St., NE

Washington,
D.C. 20549

 Re: Greenland
Energy Company

Registration
Statement on Form S-1 (File No. 333-294995)

Ladies
and Gentlemen:

Pursuant
to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as
amended, ThinkEquity LLC as placement agent, hereby requests acceleration of the effective date of the above-referenced Registration
Statement so that it will become effective at 5:00 p.m. Eastern Time on April 21, 2026, or as soon thereafter as practicable.

The
undersigned confirms that it has complied with and will continue to comply with, and it has been informed or will be informed by participating
dealers that they have complied with or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended,
in connection with the above-referenced issue.

    Very
    truly yours,

    ThinkEquity
    LLC

    By:
    /s/
    Eric Lord

    Name:
    Eric
    Lord

    Title:
    Head
    of Investment Banking

April 16, 2026
Robert Price
Chief Executive Officer
Greenland Energy Company
3400 East Bayaud, Suite 400
Denver, CO 80209
Re:Greenland Energy Company
Registration Statement on Form S-1
Filed April 10, 2026
File No. 333-294995
Dear Robert Price:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Michael Purcell at 202-551-5351 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:Michael Blankenship