SEC Comment Letter 0000000000-26-003859 to New ERA Energy & Digital, Inc. (NUAI)
New ERA Energy & Digital, Inc.
Date: April 16, 2026 · CIK: 0002028336 · Accession: 0000000000-26-003859
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294990
Letter
Re: New ERA Energy & Digital, Inc. Registration Statement on Form S-3 Filed April 10, 2026 File No. 333-294990 Dear E. Will Gray II:
April 16, 2026
E. Will Gray II Chief Executive Officer New ERA Energy & Digital, Inc. 200 N. Loraine Street, Suite 1324 Midland, Texas 79701
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 Kevin Dougherty at 202-551-3271 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Energy &
Transportation
cc: Katherine Terrell Frank
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> April 16, 2026 E. Will Gray II Chief Executive Officer New ERA Energy & Digital, Inc. 200 N. Loraine Street, Suite 1324 Midland, Texas 79701 Re: New ERA Energy & Digital, Inc. Registration Statement on Form S-3 Filed April 10, 2026 File No. 333-294990 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 Kevin Dougherty at 202-551-3271 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Katherine Terrell Frank </TEXT> </DOCUMENT>