Correspondence 0001213900-26-045147 from New ERA Energy & Digital, Inc. (NUAI)
New ERA Energy & Digital, Inc.
Date: April 17, 2026 · CIK: 0002028336 · Accession: 0001213900-26-045147
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294990
Letter
April 17, 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: Kevin Dougherty
Re: Request for Acceleration of Effectiveness of Registration Statement on Form S-3 (File No. 333-294990) 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 4:00 p.m., Eastern Time, on April 21, 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.
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April 17, 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: Kevin Dougherty
Re: Request
for Acceleration of Effectiveness of Registration Statement on Form S-3 (File No. 333-294990)
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 4:00 p.m., Eastern Time, on April
21, 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