November 19, 2024

John Brenman
Chief Executive Officer
Swiftmerge Acquisition Corp.
4318 Forman Ave
Toluca Lake, CA 91602

Tristan Yopp
Chief Financial Officer
AleAnna Energy, LLC
Crecent Court, Suite 1860
Dallas, TX 75201

       Re: Swiftmerge Acquisition Corp.
           AleAnna Energy, LLC
           Amendment No. 3 to Registration Statement on Form S-4
           Filed November 14, 2024
           File No. 333-280699
Dear John Brenman and Tristan Yopp:

     We have reviewed your amended registration statement and have the
following
comment(s).

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments. Unless
we note
otherwise, any references to prior comments are to comments in our November 7,
2024 letter.

Amendment No. 3 to Registration Statement on Form S-4
Notes to Consolidated Financial Statements
Note 13-Natural Gas Producing Activities (Unaudited)
Reserve Information, page F-81

1.     We note your response to prior comment 4 and the expanded reconciliation
of
 November 19, 2024
Page 2

       changes in proved reserves on page F-81; however, no revision volumes
are attributed
       to changes in sales prices. Footnote (1) explains your drilling activity
during the years
       2023 and 2022 as the only change in proved reserves; however, the
economic limit
       associated with your proved reserves, as of December 31, 2023 using a
volume-
       weighted average sales price of $14.13 per Mcf, would occur sooner than
if you used
       the year-end 2022 volume-weighted average sales price of $24.55. This
change in
       economic limit would correspond to a reduction in the forecasted volume
of proved
       reserves; therefore, you would recognize a negative volume change due to
reduced
       sales prices as of December 31, 2023.

       The changes in the standardized measure on page F-83 presents a negative
$96.6
       million decrease due to prices as of December 31, 2023, and a positive
$85.2 million
       increase due to prices as of December 31, 2022. Please review and revise
your
       disclosure to present the corresponding volume changes in proved
reserves associated
       with the changes in the volume-weighted average sales prices as of
December 31,
       2023 and December 31, 2022.

       In addition, please refer to FASB ASC 932-235-50-5 for a list of
significant change
       categories that should be presented separately in your tabular
reconciliation. Note:
       "Extension and Discoveries" are a separate category from "Revisions of
Previous
       Estimates."

       As all of your reserves are proved undeveloped, this comment also
relates to the
       volume changes in your proved undeveloped reserves presented on page
231.
        Please contact Robert Babula, Staff Accountant, at 202-551-3339 or Gus
Rodriguez,
Staff Accountant, at 202-551-3752 if you have questions regarding comments on
the
financial statements and related matters. You may contact John Hodgin,
Petroleum Engineer,
at 202-551-3699, or Sandra Wall, Petroleum Engineer, at 202-551-4727 with
questions about
engineering comments. Please contact Irene Barberena-Meissner, Staff Attorney,
at 202-551-
6548 or Karina Dorin, Staff Attorney, at 202-551-3763 with any other questions.



                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of Energy &
Transportation
cc:   Adam Namoury, Esq.
      Stephen Grant, Esq.