# EDGAR Filing Document

**Accession Number:** 0002093507
**File Stem:** 0001829126-26-003610
**Filing Date:** 2026-4
**Character Count:** 2290
**Document Hash:** 57c7df90572c5248f29e1052b93781fb
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001829126-26-003610.hdr.sgml**: 20260526

**ACCESSION NUMBER**: 0001829126-26-003610

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260417

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Greenland Energy Co
- **CENTRAL INDEX KEY:** 0002093507
- **STANDARD INDUSTRIAL CLASSIFICATION:** DRILLING OIL & GAS WELLS [1381]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 394828593
- **STATE OF INCORPORATION:** TX
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 5900 BALCONES DRIVE, SUITE 100
- **CITY:** AUSTIN
- **STATE:** TX
- **ZIP:** 78731
- **BUSINESS PHONE:** (212) 612-1400

**MAIL ADDRESS:**
- **STREET 1:** 1185 AVENUE OF THE AMERICAS, SUITE 349
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Pelican Holdco, Inc.
- **DATE OF NAME CHANGE:** 20251023

April 17, 2026

<u>VIA EDGAR TRANSMISSION</u>

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 "<u>Company</u>") 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, <br>Greenland Energy Company

---

| | |
|:---|:---|
| By: | /s/ Robert B. Price |
| Name: | Robert B. Price |
| Title: | Chief Executive Officer |

---

cc: Michael J. Blankenship