NeoAI Cloud Co., Ltd. is a South Korean AI infrastructure company focused on high performance computing, AI data centers, GPU infrastructure, and cloud services. Its flagship development is the Pohang AI Data Center at Gwangmeyong General Industrial Complex, where a 300 MW campus is planned in two phases. The first phase provides 40 MW and is designed for high density GPU workloads using liquid cooling, with the second phase planned at 260 MW. NeoAI is responsible for data center design, construction, licensing, infrastructure deployment, and operations, while partnerships with BITPLANET and Vessel AI support customer acquisition, GPU platform operations, and commercialization.