SEC Comment Letter 0000000000-26-001588 to New ERA Energy & Digital, Inc. (NUAI)
New ERA Energy & Digital, Inc.
Date: Feb. 13, 2026 · CIK: 0002028336 · Accession: 0000000000-26-001588
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293196
Letter
February 13, 2026 E. Will Gray II Chief Executive Officer & Interim Chief Financial 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 February 4, 2026 File No. 333-293196 Dear E. Will Gray II: 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 Liz Packebusch at 202-551-8749 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc:Katherine Terrell Frank
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February 13, 2026
E. Will Gray II
Chief Executive Officer & Interim Chief Financial 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 February 4, 2026
File No. 333-293196
Dear E. Will Gray II:
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 Liz Packebusch at 202-551-8749 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:Katherine Terrell Frank