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                           March 22, 2021

       James H. Greene, Jr.
       Chief Executive Officer
       Bilander Acquisition Corp.
       Four Embarcadero Center, Suite 2100
       San Francisco, CA 94111

                                                        Re: Bilander
Acquisition Corp.
                                                            Registration
Statement on Form S-1
                                                            Filed February 23,
2021
                                                            File No. 333-253419

       Dear Mr. Greene:

              We have reviewed your registration statement and have the
following comments. In
       some of our comments, we may ask you to provide us with information so
we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply 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 these comments, we may have additional comments.

       Registration Statement Filed on Form S-1

       Summary
       Summary Financial Data, page 33

   1.                                                   Since you have a
working capital deficiency as of February 11, 2021, ensure the amount
                                                        in your actual column
is parenthesized.
               We remind you that the company and its management are
responsible for the accuracy
       and adequacy of their disclosures, notwithstanding any review, comments,
action or absence of
       action by the staff.

              Refer to Rules 460 and 461 regarding requests for acceleration.
Please allow adequate
       time for us to review any amendment prior to the requested effective
date of the registration
 James H. Greene, Jr.
Bilander Acquisition Corp.
March 22, 2021
Page 2

statement.

        You may contact Yong Kim, Staff Accountant, at 202-551-3323 or Gus
Rodriguez,
Accounting Branch Chief, at 202-551-3752 if you have questions regarding
comments on the
financial statements and related matters. Please contact Irene
Barberena-Meissner, Staff
Attorney, at 202-551-6548 or Loan Lauren Nguyen, Legal Branch Chief, at
202-551-3642 with
any other questions.



                                                        Sincerely,
FirstName LastNameJames H. Greene, Jr.
                                                        Division of Corporation
Finance
Comapany NameBilander Acquisition Corp.
                                                        Office of Energy &
Transportation
March 22, 2021 Page 2
cc:       Yan Zhang, Esq.
FirstName LastName