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Microcap & Penny Stocks : Greenland Corp. (GLCP) -- Ignore unavailable to you. Want to Upgrade?

To: Anthony J,Castellano who wrote (2183)	4/18/1999 1:15:00 PM
From: Popiye	Read Replies (2) \| Respond to of 2278

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 Appears the SEC 10-K will be submitted this month. Best wishes:)