TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 18, 2021 Brent E. Wahl Chief Financial Officer NextDecade Corp. 1000 Louisiana Street, Suite 3900 Houston, TX 77002 Re: NextDecade Corp. Registration Statement on Form S-3 Filed November 12, 2021 File No. 333-261021 Dear Mr. Wahl: 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 Cheryl Brown, Law Clerk at 202-551-3905 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Sean Jones