# EDGAR Filing Document

**Accession Number:** 0002093507
**File Stem:** 0001829126-26-003814
**Filing Date:** 2026-4
**Character Count:** 2303
**Document Hash:** 63aa385447c0f8a0b61c840ff0b1170d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001829126-26-003814.hdr.sgml**: 20260526

**ACCESSION NUMBER**: 0001829126-26-003814

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260423

**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

**ThinkEquity LLC**

17 State Street, 41<sup>st</sup> Floor

New York, NY 10004

April 23, 2026

<u>VIA EDGAR</u>

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, | Very truly yours, |
| ThinkEquity LLC | ThinkEquity LLC |
| By: | /s/ Eric Lord |
| Name: | Eric Lord |
| Title: | Head of Investment Banking |

---