  We discuss the equivalent form of Levy-Leblond equation [1, 2] such that the
nilpotent matrices are two dimensional. We show that this equation can be
obtained in the non-relativistic limit of the (2+1) dimensional Dirac equation.
Furthermore, we analyze the case with four dimensional matrices and propose a
Hamiltonian for the equation in (3+1) dimensions and solve it for a Coulomb
potential. We show that the quantized energy levels for the hydrogen atom are
obtained and the result is consistent with non-relativistic quantum mechanics.
