Greenland Acquisition Corporation

Suite 906, Tower W1, Oriental Plaza, No. 1 East Chang'an Street

Dongcheng District, Beijing

People’s Republic of China



July 24, 2018




Division of Corporation Finance

U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C. 20549-4561

Attn: Tonya K. Aldave


  Re:   Greenland Acquisition Corporation
      Registration Statement on Form S-1
      Filed June 29, 2018, as amended
      File No. 333-226001



Dear Ms. Aldave:


Pursuant to Rule 461 under the Securities Act of 1933, as amended, Greenland Acquisition Corporation hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EST on Tuesday, July 24, 2018, or as soon as thereafter practicable.


Very truly yours,
/s/ Yanming Liu
Yanming Liu
Chief Executive Officer


cc:   Ellenoff Grossman & Schole LLP
    Loeb & Loeb LLP