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Microcap & Penny Stocks : Greenland Corp. (GLCP)

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To: mgland who wrote (2133)3/23/1999 12:43:00 PM
From: JustMy2Cents  Read Replies (1) of 2278
 
GREENLAND CORP has filed a Form NT 10-K with the United States Securities and Exchange Commission.

freeedgar.com

SMITH & COMPANY
CERTIFIED PUBLIC ACCOUNTANTS

MEMBERS OF: CRANDALL BUILDING SUITE 700
AMERICAN INSTITUTE OF 10 WEST 100 SOUTH
CERTIFIED PUBLIC ACCOUNTANTS SALT LAKE CITY, UTAH 84101
UTAH ASSOCIATION OF TELEPHONE: (801) 575-8297
CERTIFIED PUBLIC ACCOUNTANTS FACSIMILE: (801) 575-8306
--------------------------------------------------------------------------------

March 23, 1999

Securities & Exchange Commission
Washington, DC 20549

Gentlemen:

We are the independent auditors of Greenland Corporation. This is to inform you
that we have not yet completed the audit to be included in the Form 10-K filing.

We hope to issue our report in time to allow Greenland Corporation to file its
Form 10-K within 15 days of the original due date.

Very truly yours,

Smith & Company

By:
Roger B. Kennard

Attachment: Form 12-b25

RBK/kod

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