SEC Comment Letter 0000000000-26-001056 to New ERA Energy & Digital, Inc. (NUAI)
New ERA Energy & Digital, Inc.
Date: Jan. 28, 2026 · CIK: 0002028336 · Accession: 0000000000-26-001056
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292892
Letter
January 28, 2026 E. Will Gray Chief Executive Officer New Era Energy & Digital, Inc. 4501 Santa Rosa Dr. Midland, TX 79707 Re:New Era Energy & Digital, Inc. Registration Statement on Form S-3 Filed January 23, 2026 File No. 333-292892 Dear E. Will Gray: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Michael Purcell at 202-551-5351 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc:Logan Weissler
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January 28, 2026
E. Will Gray
Chief Executive Officer
New Era Energy & Digital, Inc.
4501 Santa Rosa Dr.
Midland, TX 79707
Re:New Era Energy & Digital, Inc.
Registration Statement on Form S-3
Filed January 23, 2026
File No. 333-292892
Dear E. Will Gray:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Michael Purcell at 202-551-5351 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:Logan Weissler