Question: Who established the entertainment company that released A Letter from Greenland?

Context paragraphs:
CJ E&amp;M Film Division: The CJ E&M Film Division (CJ E&M 영화사업부문 - doing business as CJ E&M Pictures), formerly known as CJ Entertainment (), is a South Korean entertainment company which is involved in film production, investment, distribution and exhibition.  It is the largest entertainment company in South Korea and a subsidiary of CJ Group.

S.M. Entertainment: S.M. Entertainment () is a South Korean entertainment company established in 1995 by Lee Soo-man.  It is currently one of the largest entertainment companies in South Korea.  The company operates as a record label, talent agency, music production company, event management and concert production company, and music publishing house.

Arab Media Group: Arab Media Group (AMG) is a Dubai, United Arab Emirates, based entertainment company, a new business vertical of Dubai Holding.  AMG covers radio broadcasting, event management, and family entertainment.  AMG is an engaging premier integrated entertainment company, managing Global Village, Arabian Radio Network and Done Events.  Founded in March 2005, AMG has a workforce of just under 300 staff across its three Dubai-based offices.  The current CEO of Dubai Holding is Fadel Al Ali.

Sudden Impact! Entertainment Company: The Sudden Impact!  Entertainment Company is an entertainment company based in New York City, United States.  The company has created temporary and permanent scare attractions for amusement parks and traveling carnivals across the globe.

T4F – Time For Fun: T4F – Time For Fun is a Brazilian entertainment company, being the largest live entertainment company in Latin America and the third largest in the world according to "Billboard", T4F also won the "Top International Promoter 2009" done by the Billboard Touring Awards.  The company operates in the concerts, theaters, art events, family and football sector in Brazil, Argentina and Chile.

Roc Nation: Roc Nation, LLC is an American entertainment company founded by Jay-Z in 2008.  The company has offices in New York City, London, Nashville, Austin, and Los Angeles.  It is a full service entertainment company housing a record label, talent agency, touring and concert production company, music, film, and television production company as well as a music publishing house.  The company is home to a diverse roster of recording artists, musicians and record producers such as J. Cole, Big Sean, Claudia Leitte, Vic Mensa, Grimes, Demi Lovato, DJ Khaled, Omarion, T.I., The LOX and Lil Wayne.  The company also has partnerships with global management companies Three Six Zero Group, Urban Media Global Network Collective, Philymack and RJ Nation Entertainment World Wide.

Steven Hirsch: Steven Hirsch (born May 25, 1961) is the founder and co-chairman of the adult entertainment company Vivid Entertainment, which he founded in 1984.  It has been estimated to be the top adult entertainment company.

StarRoc: StarRoc is an American entertainment company.  The company operates a full service record label and music publishing house.  It was founded in 2008 by American rapper Jay-Z and Norwegian record production team Mikkel S. Eriksen and Tor Erik Hermansen of the production trio Stargate.  The label is a 50/50 partnership between Stargate and Jay-Z's Roc Nation entertainment company, which he signed in the same year to Live Nation.  StarRoc is headquartered at Jay-Z's recording studio, Roc the Mic, in Manhattan, New York City, United States.  The future of the label currently remains unknown.

Nu Afrika Records: Nu Afrika Records, LLC is a Ghanaian entertainment company established by rapper/record producer Ball J.  The company is located at Spintex road, Accra-Ghana.  It is a full service entertainment company housing a record label and a video production company called 36 Men.  The company has worked with almost all the top music and movie stars in Ghana and across Africa such as Guru, Kwaw Kese, Sarkodie, Patoranking, Castro, Stonebwoy, Stay J, EL, Joey B, Nhyiraba Kojo, R2Bees, Obour, Yaa Pono, Praye, King Ayisoba, Rocky Dawuni, Ben Brako, Kojo Antwi, Hammer, Reggie Rockstone, Eddie Watson, Ingride Alabi, Ivan Quashigah etc.

A Letter from Greenland: A Letter From Greenland is the fourth studio album by S.E.S., released in December 30, 2000 by S.M. Entertainment and Avex Asia.  It has sold approximately 650,000 copies.  The two only singles from the record were "감싸안으며 (Show Me Your Love)" (a Korean cover of Misia's "Tsutsumi Komu Youni..."), and "Be Natural".

Supporting paragraphs: A Letter from Greenland S.M. Entertainment
Answer: Lee Soo-man