TEXT-EXTRACT 2 filename2.txt December 26, 2018 Benjamin Atkins Chief Financial Officer NextDecade Corp. 1000 Louisiana Street, 39th Floor Houston, Texas 77002 Re: NextDecade Corp. Registration Statement on Form S-3 Filed December 20, 2018 File No. 333-228914 Dear Mr. Atkins: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Charlie Guidry at 202-551-3621 with any questions. Sincerely, Division of Corporation Finance Office of Consumer Products