Correspondence 0001213900-26-009042 from New ERA Energy & Digital, Inc. (NUAI)
New ERA Energy & Digital, Inc.
Date: Jan. 28, 2026 · CIK: 0002028336 · Accession: 0001213900-26-009042
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292892
Letter
January 28, 2026
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F Street, N.E.
Washington, D.C. 20549
Attention: Michael Purcell
Re: Request for Acceleration of Effectiveness of Registration Statement on Form S-3 (File No. 333-292892 ) of New Era Energy & Digital, Inc.
Ladies and Gentlemen:
On behalf of New Era Energy & Digital, Inc., and pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 1:00 p.m., Eastern Time, on January 30, 2026, or as soon as practicable thereafter.
Thank you for your assistance in this matter. If you need any additional information, please contact Sarah K. Morgan of Vinson & Elkins L.L.P. at (720) 802-8114 or Katherine Terrell Frank of Vinson & Elkins L.L.P. at (214) 220-7869.
[Signature Page Follows]
Very truly yours,
New Era Energy & Digital, Inc.
Show Raw Text
CORRESP 1 filename1.htm January 28, 2026 Via EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Energy & Transportation 100 F Street, N.E. Washington, D.C. 20549 Attention: Michael Purcell Re: Request for Acceleration of Effectiveness of Registration Statement on Form S-3 (File No. 333-292892 ) of New Era Energy & Digital, Inc. Ladies and Gentlemen: On behalf of New Era Energy & Digital, Inc., and pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 1:00 p.m., Eastern Time, on January 30, 2026, or as soon as practicable thereafter. Thank you for your assistance in this matter. If you need any additional information, please contact Sarah K. Morgan of Vinson & Elkins L.L.P. at (720) 802-8114 or Katherine Terrell Frank of Vinson & Elkins L.L.P. at (214) 220-7869. [Signature Page Follows] Very truly yours, New Era Energy & Digital, Inc. By: /s/ E. Will Gray II Name: E. Will Gray II Title: Chief Executive Officer Cc: Sarah K. Morgan, Vinson & Elkins L.L.P. Katherine Terrell Frank, Vinson & Elkins L.L.P. Signature Page to Acceleration Request