# EDGAR Filing Document

**Accession Number:** 0002028336
**File Stem:** 0001213900-26-028352
**Filing Date:** 2026-3
**Character Count:** 2557
**Document Hash:** 54c1360067ab46a26f7c8baaa3065058
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-028352.hdr.sgml**: 20260526

**ACCESSION NUMBER**: 0001213900-26-028352

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260316

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** New ERA Energy & Digital, Inc.
- **CENTRAL INDEX KEY:** 0002028336
- **STANDARD INDUSTRIAL CLASSIFICATION:** CRUDE PETROLEUM & NATURAL GAS [1311]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 000000000
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 200 N. LORAINE STREET
- **STREET 2:** SUITE 1324
- **CITY:** MIDLAND
- **STATE:** TX
- **ZIP:** 79701
- **BUSINESS PHONE:** 432-695-6997

**MAIL ADDRESS:**
- **STREET 1:** 200 N. LORAINE STREET
- **STREET 2:** SUITE 1324
- **CITY:** MIDLAND
- **STATE:** TX
- **ZIP:** 79701

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** NEW ERA HELIUM INC.
- **DATE OF NAME CHANGE:** 20241209

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Roth CH V Holdings, Inc.
- **DATE OF NAME CHANGE:** 20240625

March 16, 2026

**<u>Via EDGAR</u>**

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

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| | |
|:---|:---|
| **Re:** | **Request for Acceleration of Effectiveness of Registration Statement on Form S-3 (File No. 333-293196) of New Era Energy & Digital, Inc.** |

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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 March 18, 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]

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| New Era Energy & Digital, Inc. | New Era Energy & Digital, Inc. |
| By: | /s/ E. Will Gray II |
| Name: | E. Will Gray II |
| Title: | Chief Executive Officer |

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Cc: Sarah K. Morgan, Vinson & Elkins L.L.P. <br> Katherine Terrell Frank, Vinson & Elkins L.L.P.

*Signature Page to* 

*Acceleration Request*