TEXT-EXTRACT 2 filename2.txt December 19, 2019 Benjamin Atkins Chief Financial Officer NextDecade Corporation 1000 Louisiana Street Suite 3900 Houston, TX 77002 Re: NextDecade Corporation Registration Statement on Form S-3 Filed December 12, 2019 File No. 333-235476 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 Timothy S. Levenberg, Special Counsel, at (202) 551-3707 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Sean Jones, Esq.