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SEC Comment Letter 0000000000-25-010515 to New ERA Energy & Digital, Inc. (NUAI)

New ERA Energy & Digital, Inc.
Date: Sept. 25, 2025 · CIK: 0002028336 · Accession: 0000000000-25-010515

Regulatory Compliance Financial Reporting Internal Controls

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File numbers found in text: 001-42433

Date
September 25, 2025
Author
E. Will Gray II
Form
UPLOAD
Company
New ERA Energy & Digital, Inc.

Letter

September 25, 2025 E. Will Gray II Chief Executive Officer New Era Energy & Digital, Inc. 4501 Santa Rosa Drive Midland, TX 79707 Re:New Era Energy & Digital, Inc. Preliminary Proxy Statement on Schedule 14A Filed August 18, 2025 File No. 001-42433 Dear E. Will Gray II: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc:Alexandria E. Kane, Esq.

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September 25, 2025
E. Will Gray II
Chief Executive Officer
New Era Energy & Digital, Inc.
4501 Santa Rosa Drive
Midland, TX 79707
Re:New Era Energy & Digital, Inc.
Preliminary Proxy Statement on Schedule 14A
Filed August 18, 2025
File No. 001-42433
Dear E. Will Gray II:
            We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:Alexandria E. Kane, Esq.