Pilgrim Petroleum Corp. (PGPM)

[ncpti]

ACLY still working the paper with SEC

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

DIVISION OF
CORPORATION FINANCE

June 20, 2011

Via Facsimile
Mr. Rafael Pinedo
Chairman
Arcland Energy Corporation
17101 Preston Road, Suite 210
Dallas, Texas 75248


Re: Arcland Energy Corporation
Form 8-K for Item 4.01
Filed April 12, 2011
File No. 000-10315


Dear Mr. Pinedo:

As per our conversation on May 6, 2011 we have completed our review of your
filing. We remind you that our comments or changes to disclosure in response to our
comments do not foreclose the Commission from taking any action with respect to the
company or the filing and the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the federal securities laws of
the United States. We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

/s/ Brian Cascio

Brian Cascio
Accounting Branch Chief

http://investorshub.advfn.com/boards/read_msg.aspx?message_id=64490345

AND

Form 8-K for Item 4.01 Filed April 12, 2011

1. We see you have not filed the Exhibit 16 letter from the predecessor auditors as
required by Item 304(a)(3) of Regulation S-K. Please amend your report to
include as Exhibit 16 a letter of a recent date from your former auditors
addressing the disclosures by your company in both the initial Form 8-K and in
the amendment to be filed. You should file your amendment as a Form 8-K/A
with the Item 4.01 designation.

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http://www.sec.gov/Archives/edgar/data/352912/000000000011022882/filename1.pdf

http://www.sec.gov/Archives/edgar/data/352912/000000000011037747/filename1.pdf

Thanks 567tbd

ncpti