United States securities and exchange commission logo

                            May 16, 2023

       Matthew Schatzman
       Chief Executive Officer
       NextDecade Corp.
       1000 Louisiana Street, Suite 3900
       Houston, Texas 77002

                                                        Re: NextDecade Corp.
Statement on Form S-3
                                                            Filed May 9, 2023
                                                            File No. 333-271775

       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 Claudia
Rios, Staff Attorney, at (202) 551-8770 with any questions.


                            Division of Corporation Finance

                            Office of Energy & Transportation
       cc:                                              Ryan Maierson, Esq.