# EDGAR Filing Document

**Accession Number:** 0002028336
**File Stem:** 0000000000-25-009615
**Filing Date:** 2025-9
**Character Count:** 4571
**Document Hash:** ec82acc738d0e96ffbb75743ab94eb9e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009615.hdr.sgml**: 20260625

**ACCESSION NUMBER**: 0000000000-25-009615

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250905

**FILED FOR**: 

**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:** UPLOAD
- **SEC FILE NUMBER:** 001-42433

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-077931

## Text-Extract

```

                                                           September 5, 2025

E. Will Gray II
Chief Executive Officer
New Era Energy & Digital, Inc.
4501 Santa Rosa Drive
Midland, TX 79707

        Re: New Era Energy & Digital, Inc.
            Preliminary Proxy Statement on Schedule 14A
            Filed August 18, 2025
            File No. 001-42433
Dear E. Will Gray II:

       We have reviewed your filing and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Preliminary Proxy Statement filed August 18, 2025
Proposal One - Approval of an Amendment to Increase the Authorized Capital
Stock, page 5

1.     We note your disclosure regarding the Fourth Amended and Restated Equity
Purchase
       Facility Agreement (the    Amended EPFA   ) pursuant to which you have
the right to
       sell to an investor up to $1.0 billion in common stock. Please revise to
identify such
       investor.
2.     We note your disclosure that the increase in the newly authorized Common
Stock (i)
       would permit you to sell an increased number of shares of Common Stock
to the
       investor pursuant to the Amended EPFA, (ii) provides sufficient shares
of Common
       Stock for issuance upon the conversion of the Convertible Notes and
(iii) provides
       sufficient shares of Common Stock for issuance upon exercise of the
Warrants. Please
       revise to disclose the number of shares that may be issued under the
Amended EPFA,
       upon conversion of the Convertible Notes and upon exercise of the
Warrants. Please
       also disclose any related assumptions. Please ensure that such
disclosure includes the
       maximum number of shares issuable. In that regard, we note your
disclosure in your
       quarterly report on Form 10-Q for the quarterly period ended June 30,
2025 regarding
 September 5, 2025
Page 2

       floor price reset provisions. Also revise your disclosure in the section
"Proposal Two -
       Approval of the Issuance of Additional Shares Issuable Pursuant to the
EPFA    to
       provide such information regarding the shares issuable under the Amended
EPFA.
3.     Please revise to discuss the dilutive impact of potential issuances
under the Amended
       EPFA, upon conversion of the Convertible Notes and upon exercise of the
Warrants.
        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 Timothy Levenberg at 202-551-3707 or Laura Nicholson at
202-551-
3584 with any questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Energy &
Transportation
cc:   Alexandria E. Kane, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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