TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 20, 2021 Matthew Schatzman Chief Executive Officer NextDecade Corp. 1000 Louisiana Street, Suite 3900 Houston, TX 77002 Re: NextDecade Corp. Registration Statement on Form S-3 Filed July 15, 2021 File No. 333-257923 Dear Mr. Schatzman: 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 Liz Packebusch, Staff Attorney, at (202) 551-8749 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Coleman Wombwell