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                              July 28, 2021

       Jeffrey M. Canouse
       Chief Executive Officer
       New America Energy Corp.
       240 Vaughan Drive Suite B
       Alpharetta, GA 30009

                                                        Re: New America Energy
Corp.
                                                            Amendment No. 4 to
Offering Statement on Form 1-A
                                                            Filed July 6, 2021
                                                            File No. 024-11444

       Dear Mr. Canouse:

             We have reviewed your amended offering statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your offering statement
and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your offering statement and the
information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our July
2, 2021 letter.

       Offering Statement on Form 1-A

       Description of Business, page 16

   1.                                                   Please disclose whether
your acquisition of the assets of Third Bench Holdings, which
                                                        according to the press
release attached to your June 25, 2021 8-K is "a holding company
                                                        for three subsidiary
companies operating as an architectural millwork and dealers in the
                                                        cabinetry, kitchen and
bath areas," will change your principal products and services. If so,
                                                        provide additional
information about this changed business model and ensure that the
                                                        cover page includes
complete information as to your current business operations. Please
                                                        refer to Part II, Item
1 and Item 7 of Form 1-A.
 Jeffrey M. Canouse
FirstName  LastNameJeffrey
New America   Energy Corp. M. Canouse
Comapany
July       NameNew America Energy Corp.
     28, 2021
July 28,
Page  2 2021 Page 2
FirstName LastName
Condensed Consolidated Financial Statements At February 28, 2021 and August 31,
2020
Note 12 - Subsequent Events, page F-17

2.       Please tell us why your Binding Letter of Intent for the Acquisition
of Third Bench
         Holdings LLC is not disclosed as a subsequent event in accordance with
ASC 855-
         10. Provide us with your analysis to determine whether this
acquisition is considered
         probable and therefore, historical financial statements or pro forma
financial
         statements should be included in your filing. Refer to Rule 3-05, Rule
8-04, Rule 8-05 and
         Article 11 of Regulation S-X as applicable in your response.
       You may contact Ibolya Ignat at (202) 551-3636 or Kate Tillan at (202)
551-3604 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Dillon Hagius at (202) 551-7976 or Joe McCann at (202) 551-6262 with
any other
questions.



                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of Life
Sciences
cc:      Matt Stout