Correspondence 0001213900-26-058980 from New ERA Energy & Digital, Inc. (NUAI)
New ERA Energy & Digital, Inc.
Date: May 19, 2026 · CIK: 0002028336 · Accession: 0001213900-26-058980
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295703
Letter
May 19 , 2026
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
F Street, N.E.
Washington, D.C. 20549
Attention: Anuja Majmudar
Re: Request for Acceleration of Effectiveness of Registration Statement on Form S-3 (File No. 333-295703) 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 May 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.
Very truly yours,
New Era Energy & Digital, Inc.
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CORRESP 1 filename1.htm May 19 , 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: Anuja Majmudar Re: Request for Acceleration of Effectiveness of Registration Statement on Form S-3 (File No. 333-295703) 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 May 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. 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.