Members of:

WSCPA

AICPA

802 N Washington

PO Box 2163

Spokane, Washington

99210-2163

P 509-624-9223

mail@fruci.com

www.fruci.com

March 27, 2026

Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549

Dear Sirs/Madams:

RE:  Greenland Energy Company

We have read Item 4.01 of Greenland Energy Company’s Form 8-K dated March 27, 2026, and we agree with the statements set forth in Item 4.01, insofar as they relate to our firm. We have no basis to agree or disagree with the other statements of the registrant contained therein.

Yours truly,

Fruci & Associates II, PLLC