United States securities and exchange commission logo

                 October 7, 2022

       Matthew Schatzman
       Chairman and Chief Executive Officer
       NextDecade Corporation
       1000 Louisiana St
       Suite 3900
       Houston, TX 77002

                                                        Re: NextDecade
Statement on Form S-1
                                                            Filed September 30,
                                                            File No. 333-267680

       Dear Matthew Schatzman:

              This is to advise you that we have not reviewed and will not
review your registration

               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 Arthur Tornabene-Zalas at (202) 551-3162 or Irene
       Staff Attorney, at (202) 551-6548 with any questions.


                 Division of Corporation Finance

                 Office of Energy & Transportation
       cc:                                              Coleman Wombwell, Esq.