Company: PELI
Filing Date: 2025-10-30
Form Type: S-4
Source: 0001829126-25-008609
Chunk: 304

Company: Pelican Acquisition Corp
Filing Date: 2025-10-30
Form: S-4
Chunk 304
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 proxy statement/prospectus and certain other legal matters related to this proxy statement/prospectus.

<div align='center'>EXPERTS</div>

The financial statements of Pelican Acquisition Corporation, as of January 31, 2025 and for the period from July 23, 2024 (inception) through January 31, 2025 have been included herein in reliance upon the report of Marcum LLP, independent registered public accounting firm, appearing elsewhere herein, and upon the authority of such firm as experts in accounting and auditing.

The audited consolidated financial
statements of Greenland Exploration Limited included in this proxy statement/prospectus and elsewhere in the registration statement have
been so included in reliance upon the report of Fruci & Associates II, PLLC, independent registered public accountants, upon the authority
of said firm as experts in accounting and auditing.

The audited consolidated financial
statements of March GL Company included in this proxy statement/prospectus and elsewhere in the registration statement have been so included
in reliance upon the report of Fruci & Associates II, PLLC, independent registered public accountants, upon the authority of said
firm as experts in accounting and auditing.

The audited consolidated financial statements of Pelican Holdco, Inc. included in this proxy statement/prospectus and elsewhere in the registration statement have been so included in reliance upon the report of Fruci & Associates II, PLLC, independent registered public accountants, upon the authority of said firm as experts in accounting and auditing.

The estimates of total proved reserves and forecasts of economics attributable to Greenland Exploration Limited ownership interests as of January 31, 2025, included in this proxy statement/prospectus and elsewhere in the registration statement were based upon a reserve report prepared by independent petroleum engineers, [ ]. We have included these estimates in reliance on the authority of such firm as an expert in such matters.

<div align='center'>216</div>

<div align='center'>DELIVERY OF DOCUMENTS TO SHAREHOLDERS</div>

Pursuant to the rules of the SEC, SPAC and services that it employs to deliver communications to its shareholders are permitted to deliver to two or more shareholders sharing the same address a single copy of each of SPAC’s annual report to shareholders and SPAC’s proxy statement. Upon written or oral request, SPAC will deliver a separate copy of the annual report to shareholders and/or proxy statement to any shareholder at a shared address to which a single copy of each document was delivered and who wishes to receive separate copies of