<SEC-DOCUMENT>0001213900-26-046852.txt : 20260423
<SEC-HEADER>0001213900-26-046852.hdr.sgml : 20260423
<ACCEPTANCE-DATETIME>20260423061207
ACCESSION NUMBER:		0001213900-26-046852
CONFORMED SUBMISSION TYPE:	424B3
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20260423
DATE AS OF CHANGE:		20260423

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			New ERA Energy & Digital, Inc.
		CENTRAL INDEX KEY:			0002028336
		STANDARD INDUSTRIAL CLASSIFICATION:	CRUDE PETROLEUM & NATURAL GAS [1311]
		ORGANIZATION NAME:           	01 Energy & Transportation
		EIN:				000000000
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		424B3
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-294990
		FILM NUMBER:		26885405

	BUSINESS ADDRESS:	
		STREET 1:		200 N. LORAINE STREET
		STREET 2:		SUITE 1324
		CITY:			MIDLAND
		STATE:			TX
		ZIP:			79701
		BUSINESS PHONE:		432-695-6997

	MAIL ADDRESS:	
		STREET 1:		200 N. LORAINE STREET
		STREET 2:		SUITE 1324
		CITY:			MIDLAND
		STATE:			TX
		ZIP:			79701

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NEW ERA HELIUM INC.
		DATE OF NAME CHANGE:	20241209

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Roth CH V Holdings, Inc.
		DATE OF NAME CHANGE:	20240625
</SEC-HEADER>
<DOCUMENT>
<TYPE>424B3
<SEQUENCE>1
<FILENAME>ea0287263-424b3_newera.htm
<DESCRIPTION>PROSPECTUS
<TEXT>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Filed Pursuant to 424(b)(3)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333-294990</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>PROSPECTUS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><IMG SRC="ea028726301_img1.jpg" ALT=""></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>New Era Energy &amp; Digital, Inc.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>2,985,075 Shares of Common Stock Offered by
the Selling Stockholder</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The securities to be offered
and sold using this prospectus include 2,985,075 shares of our common stock, par value $0.0001 per share (&ldquo;common stock&rdquo;),
held by the selling stockholder. These securities may be offered and sold by the selling stockholder named in this prospectus or in any
supplement to this prospectus from time to time in accordance with the provisions set forth under &ldquo;Plan of Distribution.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We are not selling any securities
pursuant to this prospectus, and we will not receive any of the proceeds from the sale of shares of our securities by the selling stockholder.
The selling stockholder may offer and sell the securities offered by this prospectus from time to time in amounts, at prices and on terms
to be determined by market conditions and other factors at the time of any such offerings. The selling stockholder may sell the securities
at prevailing market prices or at prices negotiated with buyers. The selling stockholder will be responsible for any underwriting commissions
and discounts, brokerage fees, applicable taxes, underwriting marketing costs and other fees. We will be responsible for the fees and
expenses incurred in connection with the registration of the securities described in this prospectus. This prospectus provides you with
a general description of these securities and the general manner in which the selling stockholder will offer the securities. Each time
securities are offered by the selling stockholder, we will provide a prospectus supplement that will contain specific information about
the terms of that offering. Any prospectus supplement may also add, update or change information contained in this prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We are registering 2,985,075
shares of common stock for sale by the selling stockholder named below pursuant to the Membership Interest Purchase Agreement, dated January
16, 2026, by and between New Era Energy &amp; Digital, Inc. and SharonAI, Inc. (the &ldquo;selling stockholder&rdquo;) (the &ldquo;Membership
Interest Purchase Agreement&rdquo;). See &ldquo;Selling Stockholder &ndash; Resale Registration Rights.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our common stock is traded
on the Nasdaq Global Market (the &ldquo;Nasdaq&rdquo;) under the symbol &ldquo;NUAI.&rdquo; Our Public Tradeable Warrants (as defined
herein) are listed on the Nasdaq under the ticker symbol &ldquo;NUAIW.&rdquo; On April 20, 2026, the closing price of our common stock
was $4.58 and the closing price of our Public Tradeable Warrants was $1.80.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><B>We are an &ldquo;emerging
growth company&rdquo; and a &ldquo;smaller reporting company&rdquo; as defined under the U.S. federal securities laws and, as such, may
elect to comply with certain reduced public company reporting requirements for this and future filings. See &ldquo;Risk Factors&rdquo;
and &ldquo;Prospectus Summary &ndash; Implications of Being an Emerging Growth Company and a Smaller Reporting Company.&rdquo; </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><B>You should read carefully
this prospectus, the documents incorporated by reference in this prospectus and any prospectus supplement before you invest. See &ldquo;Risk
Factors&rdquo; beginning on page&nbsp;5 of this prospectus for information on certain risks related to the purchase of our securities.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The selling stockholder may
sell the securities directly, or to or through underwriters or dealers, and also to other purchasers or through agents. The names of any
underwriters or agents that are included in a sale of securities to you, and any applicable commissions or discounts, will be stated in
any accompanying prospectus supplement. In addition, the underwriters, if any, may over-allot a portion of the securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><B>Neither the Securities
and Exchange Commission (the &ldquo;SEC&rdquo;) nor any state securities commission has approved or disapproved of these securities or
determined if this prospectus is truthful or complete. Any representation to the contrary is a criminal offense.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>The date of this prospectus is April 23, 2026.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>TABLE OF CONTENTS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 91%; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="width: 8%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Page</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD><FONT STYLE="font-size: 10pt"><A HREF="#a_001">ABOUT THIS PROSPECTUS</A></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">1</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD><FONT STYLE="font-size: 10pt"><A HREF="#a_002">WHERE YOU CAN FIND MORE INFORMATION</A></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">2</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD><FONT STYLE="font-size: 10pt"><A HREF="#a_003">DOCUMENTS INCORPORATED BY REFERENCE</A></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">2</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD><FONT STYLE="font-size: 10pt"><A HREF="#a_004">CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING STATEMENTS</A></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">3</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD><FONT STYLE="font-size: 10pt"><A HREF="#a_005">ABOUT NEW ERA ENERGY &amp; DIGITAL, INC.</A></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">4</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD><FONT STYLE="font-size: 10pt"><A HREF="#a_006">RISK FACTORS</A></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">5</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD><FONT STYLE="font-size: 10pt"><A HREF="#a_007">USE OF PROCEEDS</A></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">6</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD><FONT STYLE="font-size: 10pt"><A HREF="#a_008">DESCRIPTION OF CAPITAL STOCK</A></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">6</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD><FONT STYLE="font-size: 10pt"><A HREF="#a_009">SELLING STOCKHOLDER</A></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">12</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD><FONT STYLE="font-size: 10pt"><A HREF="#a_010">PLAN OF DISTRIBUTION</A></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">14</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD><FONT STYLE="font-size: 10pt"><A HREF="#a_011">LEGAL MATTERS</A></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">16</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD><FONT STYLE="font-size: 10pt"><A HREF="#a_012">EXPERTS</A></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">16</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B><A NAME="a_001"></A>ABOUT
THIS PROSPECTUS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">This prospectus is part of
a registration statement that we have filed with the SEC using a &ldquo;shelf&rdquo; registration process. Under this shelf registration
process, the selling stockholder may offer and sell from time to time the securities described in this prospectus in one or more offerings.
This prospectus provides you with a general description of the securities that are registered hereunder that may be offered by the selling
stockholder. Each time the selling stockholder offers and sells the securities, the selling stockholder may provide you with a prospectus
supplement that will describe, among other things, the specific amounts and prices of the securities being offered and the terms of the
offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Any prospectus supplement
may add, update, or change information contained in this prospectus. Any statement that we make in this prospectus will be modified or
superseded by any inconsistent statement made by us in any prospectus supplement. The information in this prospectus is accurate as of
its date. Additional information, including our financial statements and the notes thereto, is incorporated in this prospectus by reference
to our reports filed with the SEC. Therefore, before you invest in our securities, you should carefully read this prospectus and any prospectus
supplement relating to the securities offered to you together with the additional information incorporated by reference in this prospectus
and any prospectus supplement (including the documents described under the heading &ldquo;Where You Can Find More Information&rdquo; and
&ldquo;Documents Incorporated by Reference&rdquo; in both this prospectus and any prospectus supplement). This prospectus incorporates
by reference, and any prospectus supplement or free writing prospectus may contain and incorporate by reference, market data and industry
statistics and forecasts that are based on independent industry publications and other publicly available information. Although we believe
these sources are reliable, we do not guarantee the accuracy or completeness of this information and we have not independently verified
this information. In addition, the market and industry data and forecasts that may be included or incorporated by reference in this prospectus,
any prospectus supplement or any applicable free writing prospectus may involve estimates, assumptions and other risks and uncertainties
and are subject to change based on various factors, including those discussed under the heading &ldquo;Risk Factors&rdquo; contained in
this prospectus, the applicable prospectus supplement and any applicable free writing prospectus, and under similar headings in other
documents that are incorporated by reference into this prospectus. Accordingly, investors should not place undue reliance on this information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><B>You should rely only on
the information contained in or incorporated by reference in this prospectus or any prospectus supplement. Neither we nor the selling
stockholder have authorized any other person to provide you with different information. If anyone provides you with different or inconsistent
information, you should not rely on it. Neither we, the selling stockholder nor anyone acting on our behalf is making an offer to sell
these securities in any jurisdiction where the offer or sale is not permitted. You should not assume that the information incorporated
by reference or provided in this prospectus or any prospectus supplement is accurate as of any date other than the date on the front of
those documents.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Unless the context otherwise
requires, throughout this prospectus and any applicable prospectus supplement, the words &ldquo;we,&rdquo; &ldquo;us,&rdquo; the &ldquo;registrant,&rdquo;
&ldquo;the Company,&rdquo; or &ldquo;NUAI&rdquo; refer to the consolidated operations of New Era Energy &amp; Digital, Inc., formerly
known as Roth CH V Holdings, Inc., and Roth CH Acquisition V Co. and New Era Helium Inc., and New Era Helium Corp.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

</DIV>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B><A NAME="a_002"></A>WHERE
YOU CAN FIND MORE INFORMATION</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We have filed a registration
statement with the SEC under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), that registers the offer and sale
of the securities covered by this prospectus. The registration statement, including the exhibits attached thereto and incorporated by
reference therein, contains additional relevant information about us. In addition, we file annual, quarterly and other reports and other
information with the SEC. The SEC maintains a website that contains reports, proxy and information statements and other information regarding
issuers that file electronically with the SEC. Our SEC filings are available on the SEC&rsquo;s website at <I>www.sec.gov</I>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We make available free of
charge on or through our website, <I>www.newerainfra.ai</I>, our filings with the SEC pursuant to Section 13(a) or 15(d) of the Securities
Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;) as soon as reasonably practicable after we electronically file such
material with, or furnish it to, the SEC. We make our website content available for information purposes only. Information contained on
our website is not incorporated by reference into this prospectus and does not constitute a part of this prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B><A NAME="a_003"></A>DOCUMENTS
INCORPORATED BY REFERENCE</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The SEC allows us to &ldquo;incorporate
by reference&rdquo; the information we have filed with the SEC. This means that we can disclose important information to you without actually
including the specific information in this prospectus by referring you to other documents filed separately with the SEC. The information
incorporated by reference is an important part of this prospectus. Information that we later provide to the SEC, and which is deemed to
be &ldquo;filed&rdquo; with the SEC, will automatically update information previously filed with the SEC, and may update or replace information
in this prospectus and information previously filed with the SEC.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We incorporate by reference
the documents listed below and any filings we make with the SEC under Sections 13(a), 13(c), 14, or 15(d) of the Exchange Act (excluding
information deemed to be furnished and not filed with the SEC), after the date on which the registration statement was initially filed
with the SEC (including all such documents that we may file with the SEC after the date the registration statement was initially filed
and prior to the effectiveness of the registration statement) until all offerings under the registration statement of which this prospectus
forms a part are completed or terminated:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
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    <TD STYLE="width: 24px; text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Symbol; font-size: 10pt"></FONT>&#9679;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">our Annual Report on </FONT><A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000121390026026501/ea0276741-10k_newera.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form 10-K</FONT></A> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">for the year ended December 31, 2025 (as amended by our Annual Report on </FONT><A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000121390026027143/ea0281493-10ka1_newera.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form 10-K/A</FONT></A> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">for the year ended December 31, 2025);</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.4pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; text-align: justify; font-size: 10pt">&#9679;<FONT STYLE="font-family: Symbol; font-size: 10pt"></FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">our Quarterly Reports on Form 10-Q for the quarterly periods ended </FONT><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000141057825001281/nehc-20250331x10q.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 31, 2025</FONT></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">, </FONT><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000121390025076564/ea0252493-10q_newera.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2025</FONT></A> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">and </FONT><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000121390025109985/ea0265336-10q_newera.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">September 30, 2025</FONT></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">;</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 24px"></TD><TD STYLE="width: 24px; text-align: left">&#9679;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">our
Current Reports on Form 8-K filed on </FONT><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000110465925004896/tm253803d1_8k.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January
21, 2025</FONT></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">, </FONT><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000110465925016194/tm257315d1_8k.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">February
21, 2025</FONT></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">, </FONT><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000110465925021757/tm258630d1_8k.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">March
7, 2025</FONT></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">, </FONT><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000110465925039421/tm2513229d1_8k.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April
25, 2025</FONT></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">, </FONT><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000110465925045131/tm2513352d1_8k.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May
6, 2025</FONT></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">, </FONT><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000110465925050098/tm2515424d1_8k.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May
16, 2025</FONT></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">, </FONT><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000110465925053748/tm2516441d1_8k.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May
29, 2025</FONT></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">, </FONT><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000110465925055092/tm2516828d1_8k.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">June
2, 2025</FONT></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">, </FONT><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000110465925063111/tm2519243d1_8k.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">June
26, 2025</FONT></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">, </FONT><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000110465925066741/tm2520274d1_8k.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">July
9, 2025</FONT></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">, </FONT><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000110465925066864/tm2520278d1_8k.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">July
10, 2025</FONT></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">, </FONT><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000110465925069036/tm2521242d1_8k.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">July
18, 2025</FONT></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">, </FONT><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000121390025068761/ea0250434-8k_newera.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">July
29, 2025</FONT></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">, </FONT><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000121390025085148/ea0256126-8k_newera.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">September
5, 2025</FONT></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">, </FONT><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000121390025096259/ea0260300-8k_newera.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">October
6, 2025</FONT></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">, </FONT><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000121390025098132/ea0260956-8k_newera.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">October
10, 2025</FONT></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">, </FONT><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000121390025100066/ea0261564-8k_newera.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">October
20, 2025</FONT></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">, </FONT><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000121390025103154/ea0262722-8k_newera.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">October
28, 2025</FONT></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">, </FONT><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000121390025108747/ea0264435-8k_newera.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">November
12, 2025</FONT></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">, </FONT><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000121390025114293/ea0266968-8k_newera.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">November
25, 2025</FONT></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">,</FONT><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000121390025119710/ea0269046-8k425_newera.htm">
<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 9, 2025</FONT></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">,
</FONT><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000121390025124523/ea0270500-8k_newera.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">December
22, 2025</FONT></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">, </FONT><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000121390025125498/ea0270672-8k_newera.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">December
29, 2025</FONT></A> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(as amended by our Current Report on Form
8-K/A filed on </FONT><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000121390025126064/ea0271153-8ka1_newera.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">December
29, 2025</FONT></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">), </FONT><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000121390026005330/ea0273263-8k425_newera.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January
20, 2026</FONT></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">, </FONT><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000121390026009098/ea0274452-8k_newera.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January
29, 2026</FONT></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">, </FONT><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000121390026010533/ea0274977-8k_newera.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">February
2, 2026</FONT></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">, </FONT><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000121390026029548/ea0282027-8k_newera.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">March
18, 2026</FONT></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">, </FONT><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000121390026037454/ea0284116-8k_newera.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">March
31, 2026</FONT></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">, </FONT><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000121390026040470/ea0285056-8k_new.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April
6, 2026</FONT></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">, </FONT><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000121390026041499/ea0285353-8k_newera.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April
8, 2026,</FONT></A> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000121390026042161/ea0285756-8k_newera.htm">April 10, 2026</A></FONT>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000121390026042460/ea0285834-8k_newera.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April
10, 2026</FONT></A>, <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000121390026043542/ea0286104-8k_newera.htm">April
14, 2026</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000121390026044625/ea0286540-8k_newera.htm">April 16, 2026</A>,
and <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/2028336/000121390026045200/ea0286767-8k_newera.htm">April 17, 2026</A>; and</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">the description of our common stock contained in our Registration Statement on </FONT><A HREF="https://www.sec.gov/Archives/edgar/data/2028336/000121390026006887/ea0273666-s3_newera.htm"><FONT STYLE="font-size: 10pt">Form S-3</FONT></A> <FONT STYLE="font-size: 10pt">filed on January 23, 2026, including any amendments thereto or reports that we may file in the future for the purpose of updating such description.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">These reports contain important
information about us, our financial condition and our results of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">You may obtain copies of
any of the documents incorporated by reference in this prospectus from the SEC through the SEC&rsquo;s website at the address provided
above. You also may request a copy of any document incorporated by reference in this prospectus (including exhibits to those documents
specifically incorporated by reference in this prospectus), at no cost, by writing or telephoning us at:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>New Era Energy &amp; Digital, Inc.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Attention: Investor Relations</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>200 N. Loraine Street, Suite 1324</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Midland, Texas 79701</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(432) 695-6997</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

</DIV>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><FONT STYLE="text-transform: uppercase"><B></B></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B><A NAME="a_004"></A>CAUTIONARY
STATEMENT REGARDING FORWARD-LOOKING STATEMENTS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">This prospectus and the documents
to which the Company refers you to in this prospectus, as well as oral statements made or to be made by the Company, include certain &ldquo;forward-looking
statements&rdquo; within the meaning of federal securities laws with respect to the businesses, strategies and plans of the Company and
its expectations relating to its future financial condition and performance. Statements included in this prospectus that are not historical
facts are forward-looking statements, including statements about the beliefs and expectations of the management of the Company. Words
such as &ldquo;believe,&rdquo; &ldquo;continue,&rdquo; &ldquo;could,&rdquo; &ldquo;expect,&rdquo; &ldquo;plan,&rdquo; &ldquo;anticipate,&rdquo;
&ldquo;intends,&rdquo; &ldquo;estimate,&rdquo; &ldquo;forecast,&rdquo; &ldquo;project,&rdquo; &ldquo;potential,&rdquo; &ldquo;predict&rdquo;,
&ldquo;should,&rdquo; &ldquo;may,&rdquo; &ldquo;might,&rdquo; &ldquo;will,&rdquo; &ldquo;would&rdquo; or the negative thereof and similar
expressions are intended to identify such forward-looking statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Any forward-looking statements
in this prospectus, any prospectus supplement, and the information incorporated by reference in this prospectus and each prospectus supplement
reflect our current views with respect to future events or to our future financial performance and involve known and unknown risks, uncertainties,
and other factors that may cause our actual results, performance, or achievements to be materially different from any future results,
performance, or achievements expressed or implied by these forward-looking statements. Factors that may cause actual results to differ
materially from current expectations include, among other things, those described under the heading &ldquo;Risk Factors&rdquo; in our
most recent Annual Report on Form 10-K filed with the SEC, as supplemented by any subsequently filed Quarterly Reports on Form 10-Q and
any subsequently filed Current Reports on Form 8-K, and discussed elsewhere in this prospectus, each prospectus supplement, and the information
incorporated by reference in this prospectus and each prospectus supplement. Given these uncertainties, you should not place undue reliance
on these forward-looking statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">All subsequent written or
oral forward-looking statements attributable to the Company are expressly qualified in their entirety by the cautionary statements contained
or referred to in this section. The Company is not under any obligation, and the Company expressly disclaims any obligation, to update,
alter, or otherwise revise any forward-looking statements, whether written or oral, that may be made from time to time, whether as a result
of new information, future events or otherwise, except as may be required by law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

</DIV>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B><A NAME="a_005"></A>ABOUT
NEW ERA ENERGY &amp; DIGITAL, INC.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">New Era Energy &amp; Digital,
Inc. was initially incorporated in the State of Delaware on November&nbsp;5, 2020 under the name Roth CH Acquisition V Co., which was
formed for the purpose of entering into a merger, share exchange, asset acquisition, stock purchase, recapitalization, reorganization
or other similar business combination with one or more target businesses. Roth CH Acquisition V Co. consummated an initial public offering,
after which its securities began trading on the Nasdaq on December 1, 2021. In December 2024, Roth CH Acquisition V Co. merged with and
into Roth CH V Holdings, Inc., a Nevada corporation and a wholly owned subsidiary of Roth CH Acquisition V Co., formed on June 24, 2024,
for the sole purpose of reincorporating Roth CH Acquisition V Co. into the State of Nevada, with Roth CH V Holdings, Inc. surviving such
merger.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Immediately following the
reincorporation, the Company completed its business combination (the &ldquo;Business Combination&rdquo;) with New Era Helium Corp., a
Nevada corporation, pursuant to that certain Business Combination Agreement and Plan of Reorganization, dated as of January 3, 2024 (as
amended on June 5, 2024, August 8, 2024, September 11, 2024, and September 30, 2024, the &ldquo;BCA&rdquo;), by and among New Era Helium
Corp., Roth CH Acquisition V Co., Roth CH V Holdings, Inc., and Roth CH V Merger Sub Corp., a Delaware corporation and a wholly-owned
subsidiary of Roth CH Acquisition V Co. The Company subsequently changed its name to &ldquo;New Era Helium Inc.&rdquo; and later to &ldquo;New
Era Energy &amp; Digital, Inc.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We are a vertically-integrated
developer and operator of next-generation digital infrastructure and integrated power assets accelerating speed-to-power for advanced
AI hyperscalers. In the second half of 2025, we executed a strategic pivot from our legacy natural gas operations to focus exclusively
on developing data center campuses where power, land, and connectivity can be assembled and delivered on accelerated timelines. Our mission
is to deliver speed-to-power by converging behind-the-meter power flexibility with data center development capabilities. Our primary strategy
is to aggregate and entitle &ldquo;Powered Land&rdquo; and to develop &ldquo;Powered Shells&rdquo; and build-to-suit assets in power-advantaged
markets, beginning with the Permian Basin, which benefits from energy abundance, regulatory clarity, and fiber connectivity.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We are initially focused
on our flagship project, Texas Critical Data Centers (&ldquo;TCDC&rdquo;), a 438-acre campus in Ector County, Texas, designed to support
over 1 gigawatt of potential compute capacity through phased development, with projected power delivery beginning as early as the end
of 2027. We believe our proximity to major natural gas pipelines, fiber networks and CO2 pipelines will provide us with the ability to
serve our customers lower transmission costs and best-in-class uptime for purposes of reliably generating AI compute to capitalize on
the AI revolution. We intend to execute through partnering across engineering, construction, procurement, power generation and sustainability
with a world-class developer partner to provide our hyperscaler tenants with certainty of execution and speed-to-power.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our principal executive offices
are located at 200 N. Loraine Street, Suite 1324, Midland, TX 79701, and our phone number is (432) 695-6997. Our website is <I>www.newerainfra.ai</I>.
Information found on or accessible through our website is not incorporated by reference into this prospectus and should not be considered
part of this prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Implications of Being an Emerging Growth Company
and Smaller Reporting Company</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We are an &ldquo;emerging
growth company&rdquo; as defined in the JOBS Act enacted in April 2012. As a result, we may take advantage of reduced reporting requirements
that are otherwise applicable to public companies, including delaying auditor attestation of internal control over financial reporting,
providing only two years of audited financial statements and related Management&rsquo;s Discussion and Analysis of Financial Condition
and Results of Operations, reducing executive compensation disclosures, not complying with any requirement that may be adopted by the
Public Company Accounting Oversight Board regarding mandatory audit firm rotation or a supplement to the auditor&rsquo;s report providing
additional information, and not holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute
payments not previously approved.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We will remain an emerging
growth company until the earlier to occur of (i) the last day of the fiscal year following the fifth anniversary of the date of the first
sale of our common stock pursuant to an effective registration statement under the Securities Act; (ii) the last day of the fiscal year
in which we have total annual gross revenues of $1.235 billion or more; (iii) the date on which we have issued more than $1 billion in
nonconvertible debt during the previous three years; or (iv) the date on which we are deemed to be a large accelerated filer under applicable
SEC rules.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We have elected to take advantage
of certain of the reduced disclosure obligations in the registration statement of which this prospectus is a part and may elect to take
advantage of other reduced reporting requirements in future filings. Additionally, we are subject to an extended transition period for
complying with new or revised accounting standards. As a result, the information that we provide to our stockholders may be different
than what you might receive from other public reporting companies in which you hold equity interests.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We are also a &ldquo;smaller
reporting company&rdquo; as defined under the Securities Act and Exchange Act. We may continue to be a smaller reporting company even
after we are no longer an emerging growth company. We may take advantage of certain of the scaled disclosures available to smaller reporting
companies until the fiscal year following the determination that (i) the market value of shares of our common stock held by non-affiliates
is less than $250 million as measured on the last business day of our second fiscal quarter, or (ii) our annual revenue was less than
$100 million during the most recently completed fiscal year and the market value of shares of our common stock held by non-affiliates
is less than $700 million as measured on the last business day of our second fiscal quarter. As a smaller reporting company, we may choose
to present only the two most recent fiscal years of audited financial statements in our Annual Report on Form 10-K and have reduced disclosure
obligations regarding executive compensation, and, if we are a smaller reporting company under the requirements of (ii) above, we would
not be required to obtain an attestation report on internal control over financial reporting issued by our independent registered public
accounting firm.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

</DIV>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><FONT STYLE="text-transform: uppercase"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B><A NAME="a_006"></A>RISK
FACTORS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">An investment in our securities
involves a significant degree of risk. Before you invest in our securities, you should carefully consider those risk factors included
in our most recent Annual Report on Form 10-K, any subsequently filed Quarterly Reports on Form 10-Q and any subsequently filed Current
Reports on Form 8-K, each of which is incorporated herein by reference, and those risk factors that may be included in any applicable
prospectus supplement, together with all of the other information included in this prospectus, any prospectus supplement and the documents
we incorporate by reference, in evaluating an investment in our securities. If any of these risks were actually to occur, our business,
financial condition or results of operations could be materially adversely affected. Additional risks not presently known to us or that
we currently believe are immaterial may also significantly impair our business operations and financial condition. Please read &ldquo;Cautionary
Statement Regarding Forward-Looking Statements.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><FONT STYLE="text-transform: uppercase"><B></B></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B><A NAME="a_007"></A>USE
OF PROCEEDS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company will not receive
any proceeds from the sale of the common stock offered by the selling stockholder under this prospectus. Any proceeds from the sale of
common stock under this prospectus will be received by the selling stockholder.</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B><A NAME="a_008"></A>DESCRIPTION
OF CAPITAL STOCK</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><I>The following description
of our common stock is not complete and may not contain all the information you should consider before investing in our common stock.
This description is a summary of certain provisions contained in, and is qualified in its entirety by reference to, our amended and restated
articles of incorporation, as amended (the &ldquo;Articles of Incorporation&rdquo;), and our amended and restated bylaws (the &ldquo;Bylaws&rdquo;).</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Authorized Capital Stock</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Under the Articles of Incorporation,
our authorized capital stock consists of 245 million shares of common stock, par value $0.0001 per share, and 5 million shares of preferred
stock, par value $0.0001 per share.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Common Stock</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><I>Dividend Rights</I>. Subject
to the rights, if any, of the holders of any outstanding series of our preferred stock, holders of our common stock are entitled to receive
dividends out of any of our funds legally available when, as and if declared by our board of directors of the Company (the &ldquo;Board&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><I>Voting Rights</I>. Each
holder of common stock is entitled to one vote per share on all matters on which stockholders are generally entitled to vote. The Articles
of Incorporation do not provide for cumulative voting in the election of directors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><I>Liquidation</I>. If we
liquidate, dissolve or wind up our affairs, holders of our common stock are entitled to share proportionately in all assets available
for distribution to stockholders, subject to the rights, if any, of the holders of any outstanding series of our preferred stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><I>Other Rights</I>. All
of our outstanding shares of common stock are fully paid and nonassessable. The holders of our common stock have no preemptive rights
and no rights to convert their common stock into any other securities, and our common stock is not subject to any redemption or sinking
fund provisions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Preferred Stock</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Under the Articles of Incorporation
and subject to the limitations prescribed by law, the Board may issue preferred stock in one or more series and may establish from time
to time the number of shares to be included in such series and may fix the designation, the voting powers, if any, and preferences and
relative participating, optional or other rights, if any, of the shares of each such series and any qualifications, limitations or restrictions
thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">When and if the Company issues
any shares of preferred stock, the Board will establish the number of shares and designation of such series and the voting powers, if
any, and preferences and relative participating, optional or other special rights, and the qualifications, limitations and restrictions
thereof, for the particular series of preferred stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Tradeable Warrants</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">As of April 8, 2026, 5,980,736
warrants to purchase shares of our common stock are outstanding, comprised of Public Tradeable Warrants and Private Tradeable Warrants
(collectively, the &ldquo;Tradeable Warrants&rdquo;). The Tradeable Warrants were originally issued in the initial public offering of
Roth CH Acquisition V Co., and became warrants of the Company following the Business Combination. Except with respect to certain registration
rights and transfer restrictions, the Public Tradeable Warrants and the Private Tradeable Warrants are identical. Each whole Tradeable
Warrant entitles the registered holder to purchase one share of our common stock at an exercise price of $11.50 per share, subject to
adjustment as discussed below, at any time commencing thirty (30) days after December 6, 2024. Pursuant to the Warrant Agreement for the
Tradeable Warrants, a Tradeable Warrant holder may exercise its warrants only for a whole number of shares of common stock. This means
that only a whole Tradeable Warrant may be exercised at any given time by a Tradeable Warrant holder. However, no Tradeable Warrants will
be exercisable for cash unless we have an effective and current registration statement covering the shares of common stock issuable upon
exercise of the Tradeable Warrants and a current prospectus relating to such shares of common stock. Notwithstanding the foregoing, if
a registration statement covering the shares of common stock issuable upon exercise of the Tradeable Warrants is not effective within
120 days from December 6, 2024, the Tradeable Warrant holders may, until such time as there is an effective registration statement and
during any period when we shall have failed to maintain an effective registration statement, exercise Tradeable Warrants on a cashless
basis pursuant to an available exemption from registration under the&nbsp;Securities Act. In such event, each holder would pay the exercise
price by surrendering the whole Tradeable Warrants for that number of shares of common stock equal to the quotient obtained by dividing
(x) the product of the number of shares of common stock underlying the warrants, multiplied by the difference between the &ldquo;fair
market value&rdquo; and the exercise price of the Tradeable Warrants by (y) the fair market value. The &ldquo;fair market value&rdquo;
shall mean the average reported closing price of the shares of common stock for the ten (10) trading days ending on the trading day prior
to the date of exercise. The warrants will expire five years from December 6, 2024 at 5:00 p.m., New York City time.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We may call the outstanding
Tradeable Warrants for redemption, in whole and not in part, at a price of $0.01 per warrant:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">at any time after the Tradeable Warrants become exercisable;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">upon not less than thirty (30) days prior written notice of redemption to each warrant holder, if, and only if, the reported last sale price of the shares of common stock equals or exceeds $18.00 per share, for any 20 trading days within a 30-day trading period;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">commencing after the warrants become exercisable and ending on the third business day prior to the notice of redemption to Tradeable Warrant holders; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">if, and only if, there is a current registration statement in effect with respect to the shares of common stock underlying such Tradeable Warrants at the time of redemption and for the entire 30-day trading period referred to above and continuing each day thereafter until the date of redemption.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The right to exercise will
be forfeited unless the warrants are exercised prior to the date specified in the notice of redemption. On and after the redemption date,
a record holder of a Tradeable Warrant will have no further rights except to receive the redemption price for such holder&rsquo;s warrant
upon surrender of such Tradeable Warrant.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">If we call the Tradeable
Warrants for redemption as described above, our management will have the option to require all holders that wish to exercise warrants
to do so on a &ldquo;cashless basis.&rdquo; In such event, each holder would pay the exercise price by surrendering the Tradeable Warrants
for that number of shares of common stock equal to the quotient obtained by dividing (x) the product of the number of shares of common
stock underlying the warrants, multiplied by the difference between the &ldquo;fair market value&rdquo; and the exercise price of the
Tradeable Warrants by (y) the fair market value. The &ldquo;fair market value&rdquo; for this purpose shall mean the average reported
closing price of the shares of common stock for the ten (10) trading days ending on the third trading day prior to the date on which the
notice of redemption is sent to holders of the Tradeable Warrants. Whether we will exercise our option to require all holders to exercise
their warrants on a &ldquo;cashless basis&rdquo; will depend on a variety of factors including the price of our common shares at the time
the warrants are called for redemption, our cash needs at such time and concerns regarding dilutive share issuances.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Tradeable Warrants were
issued in registered form under the Warrant Agreement. The Warrant Agreement for the Tradeable Warrants provides that the terms of the
Tradeable Warrants may be amended without the consent of any holder to cure any ambiguity or correct any defective provision, but requires
the approval, by written consent or vote, of the holders of a majority of the then outstanding Tradeable Warrants in order to make any
change that adversely affects the interests of the registered holders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The exercise price and number
of shares of common stock issuable on exercise of the Tradeable Warrants may be adjusted in certain circumstances including in the event
of a share dividend, extraordinary dividend or our recapitalization, reorganization, merger or consolidation. However, the warrants will
not be adjusted for issuances of shares of common stock at a price below their respective exercise prices.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Tradeable Warrants may
be exercised upon surrender of the warrant certificate on or prior to the expiration date at the offices of the warrant agent, with the
exercise form on the reverse side of the warrant certificate completed and executed as indicated, accompanied by full payment of the exercise
price, by certified or official bank check payable to us, for the number of warrants being exercised. The Tradeable Warrant holders do
not have the rights or privileges of holders of shares of common stock and any voting rights until they exercise their Tradeable Warrants
and receive shares of common stock. After the issuance of shares of common stock upon exercise of the Tradeable Warrants, each holder
will be entitled to one vote for each share held of record on all matters to be voted on by stockholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Except as described above,
no Tradeable Warrants will be exercisable for cash and we will not be obligated to issue shares of common stock unless at the time a holder
seeks to exercise such Tradeable Warrant, a prospectus relating to the shares of common stock issuable upon exercise of the warrants is
current and the shares of common stock have been registered or qualified or deemed to be exempt under the securities laws of the state
of residence of the holder of the warrants. Under the terms of the Warrant Agreement, we have agreed to use our best efforts to meet these
conditions and to maintain a current prospectus relating to the shares of common stock issuable upon exercise of the Tradeable Warrants
until the expiration of the Tradeable Warrants. If the prospectus relating to the shares of common stock issuable upon the exercise of
the warrants is not current or if the common stock is not qualified or exempt from qualification in the jurisdictions in which the holders
of the Tradeable Warrants reside, we will not be required to net cash settle or cash settle the Tradeable Warrant exercise, the Tradeable
Warrants may have no value, the market for the Tradeable Warrants may be limited and the Tradeable Warrants may expire worthless.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Tradeable Warrant holders
may elect to be subject to a restriction on the exercise of their Tradeable Warrants such that an electing warrant holder would not be
able to exercise their warrants to the extent that, after giving effect to such exercise, such holder would beneficially own in excess
of 9.9% of the shares of common stock outstanding.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">No fractional shares will
be issued upon exercise of the Tradeable Warrants. If, upon exercise of the Tradeable Warrants, a holder would be entitled to receive
a fractional interest in a share, we will, upon exercise, round down to the nearest whole number the number of shares of common stock
to be issued to the Tradeable Warrant holder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We have agreed that, subject
to applicable law, any action, proceeding or claim against us arising out of or relating in any way to the Warrant Agreement will be brought
and enforced in the courts of the State of New York or the United States District Court for the Southern District of New York, and we
irrevocably submit to such jurisdiction, which jurisdiction will be the exclusive forum for any such action, proceeding or claim. This
provision applies to claims under the&nbsp;Securities Act&nbsp;but does not apply to claims under the&nbsp;Exchange Act&nbsp;or any claim
for which the federal district courts of the United States of America are the sole and exclusive forum.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Investor Warrants</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Pursuant to a securities purchase agreement, dated December 6, 2024,
by and between us and ATW AI Infrastructure II LLC (the &ldquo;Investor&rdquo;) (together with the Form of First Tranche Warrant and Form
of Second Tranche Warrant issued on December 6, 2024, the &ldquo;Warrant Purchase Agreement&rdquo;), we issued and sold to the Investor
warrants to purchase shares of our common stock, comprised of two tranches (the &ldquo;First Tranche Warrant&rdquo; and &ldquo;Second
Tranche Warrant&rdquo; and together, the &ldquo;Investor Warrants&rdquo;). The Warrant Purchase Agreement was amended by that certain
Amended and Restated Consent and Waiver, dated January 16, 2026, by and between us and the Investor (the &ldquo;Waiver&rdquo;), pursuant
to which, among other things, the Investor agreed to partially waive the anti-dilution provisions of the First Tranche Warrant and Second
Tranche Warrant such that the exercise prices of the First Tranche Warrant and Second Tranche Warrant were each adjusted down solely to
$2.00. The Investor also waived certain provisions of the Warrant Purchase Agreement relating to restrictions on Variable Rate Transactions
(as defined in the Warrant Purchase Agreement), additional issuances of equity securities, redemption or payment of cash dividends, and
stock splits. The parties agreed to certain administrative updates to the Warrant Purchase Agreement including cashless exercise after
75 days from the effective date of the Waiver (solely to the extent a resale registration statement is not effective), registration rights
obligations, the provision of a transfer agent instruction letter, and a forced exercise provision granting the Company the right to force
exercise of the Investor Warrants assuming certain conditions are met. The Investor Warrants may be exercised on any day on or after December
6, 2024, in whole or in part at $2.00 per share, subject to certain adjustments as provided in the applicable Warrant.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The number of shares of common
stock issuable upon exercise of the First Tranche Warrant is equal to the quotient of (i) the product of (x) $10 million minus any amounts
previously paid to exercise the Investor Warrants and (y) multiplied by 110%, and (ii) divided by the exercise price then in effect. Currently,
the number of shares of common stock issuable upon exercise of the First Tranche Warrant is equal to 5,500,000, assuming an exercise price
of $2.00. The number of shares of common stock issuable upon exercise of the Second Tranche Warrant, assuming an exercise price of $2.00,
is equal to 10,700,000.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The First Tranche Warrant and Second Tranche Warrant will expire on
the twenty (20)-month anniversary and the five (5) year anniversary, respectively, of the effective date of the registration statement
registering the resale of the shares of common stock underlying the Investor Warrants. Subject to (i) certain exceptions outlined in the
Investor Warrants, including, but not limited to, equity issuances in connection with its equity incentive plan and certain strategic
acquisitions, and (ii) certain limited waivers outlined in the Waiver, if the Company sells, enters into an agreement to sell, or grants
any option to purchase, or sells, enters into an agreement to sell, or otherwise disposes of or issues (or announces any offer, sale,
grant or any option to purchase or other disposition) any shares of common stock or any other securities that are at any time convertible
into, or exercisable or exchangeable for, or otherwise entitle the holder thereof to acquire, common stock, or any warrant, option, subscription
or purchase right with respect to any such convertible, exchangeable or other security, at an effective price per share less than the
exercise price of the Investor Warrants then in effect, the exercise price of the Investor Warrants will be reduced to equal the effective
price per share in such dilutive issuance. Further, the exercise price of the Investor Warrants is subject to the Warrant Floor Price
(as defined in the Warrant Purchase Agreement). On each Warrant Floor Price Reset Date (as defined in the Warrant Purchase Agreement),
the Warrant Floor Price will be reduced to 20% of the average VWAP during the five (5) trading days immediately prior to such Warrant
Floor Price Reset Date. Additionally, we may reduce the Warrant Floor Price to any amount set forth in a written notice to the Investor,
provided that any such reduction will be irrevocable and will not be subject to increase thereafter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Further, subject to certain
exceptions described in the Waiver, until the later of the date on which (i) no Investor Warrants are outstanding and (ii) the Company
is eligible to register the offer and sale of its securities on Form S-3, the Company and its subsidiaries are prohibited from effecting
or entering into an agreement to effect any Subsequent Placement (as defined in the Warrant Purchase Agreement) involving a Variable Rate
Transaction. A &ldquo;Variable Rate Transaction&rdquo; means a transaction in which the Company or any subsidiary (a) issues or sells
any Convertible Securities (as defined in the Warrant Purchase Agreement) either (x) at a conversion, exercise or exchange rate or other
price that is based upon and/or varies with the trading prices of or quotations for the shares of common stock at any time after the initial
issuance of such Convertible Securities, or (y) with a conversion, exercise or exchange price that is subject to being reset at some future
date after the initial issuance of such Convertible Securities or upon the occurrence of specified or contingent events directly or indirectly
related to the business of the Company or the market for the common stock, other than pursuant to a customary &ldquo;weighted average&rdquo;
anti-dilution provision or (b) enters into any agreement (including, without limitation, an equity line of credit or an &ldquo;at-the-market&rdquo;
offering) whereby the Company or any subsidiary may sell securities at a future determined price (other than standard and customary &ldquo;preemptive&rdquo;
or &ldquo;participation&rdquo; rights)&#894; <I>provided</I>, <I>however</I>, that effective as of such time as the remaining unexercised
and outstanding Investor Warrants shall have an aggregate exercise price of less than $4 million, the foregoing restrictions on Variable
Rate Transactions shall be waived by the Investor.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Pursuant to the terms of
the Warrant Purchase Agreement, the Company is required to cause the stockholders to approve (i) the issuance of all of the shares of
common stock underlying the Investor Warrants in compliance with the rules and regulations of the Nasdaq and (ii) an amendment to the
articles of incorporation to increase the number of authorized shares of capital stock of the Company to 250,000,000. On January 2, 2025,
a majority of the stockholders of the Company approved such resolutions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Investor will not have the right to exercise any portion of the
Investor Warrants to the extent that, after giving effect to such exercise, the Investor (together with certain related parties) would
beneficially own in excess of the Ownership Limitation (as defined in the Warrant Purchase Agreement) of shares of our common stock outstanding
immediately after giving effect to such conversion. The Ownership Limitation may be raised or lowered to any other percentage not in excess
of 9.99%, at the option of the holder, except that any increase will only be effective upon 61 days&rsquo; prior written notice to us.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Anti-Takeover Effects of Provisions of the Articles of Incorporation,
Bylaws and Nevada Law</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We are a Nevada corporation
and are governed by the Nevada Revised Statutes (&ldquo;NRS&rdquo;). The Articles of Incorporation, Bylaws and NRS contain provisions
that could have an effect of delaying, deferring or preventing a change in control of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><I>Authorized but Unissued
Shares</I>. The authorized but unissued shares of our common stock and preferred stock are available for future issuance without stockholder
approval, subject to any limitations imposed by the listing standards of the Nasdaq. These additional shares may be used for a variety
of corporate finance transactions, acquisitions and employee benefit plans. The existence of authorized but unissued and unreserved common
stock and preferred stock could make more difficult or discourage an attempt to obtain control of the Company by means of a proxy contest,
tender offer, merger or otherwise.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><I>Combinations with Interested
Stockholders</I>. Nevada&rsquo;s &ldquo;combinations with interested stockholders&rdquo; statutes, NRS 78.411 through 78.444, inclusive,
prohibit specified types of business &ldquo;combinations&rdquo; between certain Nevada corporations and any person deemed to be an &ldquo;interested
stockholder&rdquo; for two years after such person first becomes an &ldquo;interested stockholder&rdquo; unless the corporation&rsquo;s
board of directors approves the combination (or the transaction by which such person becomes an &ldquo;interested stockholder&rdquo;)
in advance, or unless the combination is approved by the board of directors and 60 percent of the corporation&rsquo;s voting power not
beneficially owned by the interested stockholder, its affiliates and associates. However, these statutes do not apply to any combination
of a corporation and an interested stockholder after the expiration of four years after the person first became an interested stockholder.
For purposes of these statutes, an &ldquo;interested stockholder&rdquo; is any person who is (1) the beneficial owner, directly or indirectly,
of 10 percent or more of the voting power of the outstanding voting shares of the corporation, or (2) an affiliate or associate of the
corporation and at any time within the two previous years was the beneficial owner, directly or indirectly, of 10 percent or more of the
voting power of the then outstanding shares of the corporation. The definition of &ldquo;combination&rdquo; is sufficiently broad to cover
most significant transactions between a corporation and an &ldquo;interested stockholder.&rdquo; However, a Nevada corporation may elect
in its articles of incorporation not to be governed by these particular laws, but if such election is not made in the corporation&rsquo;s
original articles of incorporation, the amendment (1) must be approved by the affirmative vote of the holders of stock representing a
majority of the outstanding voting power of the corporation not beneficially owned by interested stockholders or their affiliates and
associates, and (2) is not effective until 18 months after the vote approving the amendment and does not apply to any combination with
a person who first became an interested stockholder on or before the effective date of the amendment. Our Articles of Incorporation do
not include such an election to opt-out of these provisions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><I>Acquisition of Controlling
Interests</I>. Nevada&rsquo;s &ldquo;acquisition of controlling interest&rdquo; statutes, NRS 78.378 through 78.3793, inclusive, contain
provisions governing the acquisition of a controlling interest in certain Nevada corporations. These &ldquo;control share&rdquo; laws
provide generally that any person that acquires a &ldquo;controlling interest&rdquo; in certain Nevada corporations may be denied voting
rights, unless a majority of the disinterested stockholders of the corporation elects to restore such voting rights. These laws provide
that a person acquires a &ldquo;controlling interest&rdquo; whenever a person acquires shares of a subject corporation that, but for the
application of these provisions of the NRS, would enable that person to exercise (1) one-fifth or more, but less than one-third, (2) one-third
or more, but less than a majority or (3) a majority or more, of all of the voting power of the corporation in the election of directors.
Once an acquirer crosses one of these thresholds, shares which it acquired in the transaction taking it over the threshold and within
the 90 days immediately preceding the date when the acquiring person acquired or offered to acquire a controlling interest become &ldquo;control
shares&rdquo; to which the voting restrictions described above apply.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><I>Number of Directors; Filling
Vacancies; Removal</I>. The Articles of Incorporation and Bylaws provide that the Company&rsquo;s business and affairs will be managed
by or under the direction of the Board. The Articles of Incorporation and Bylaws provide that the Board will consist of not less than
one member, with the exact number of directors to be fixed exclusively by the Board. In addition, the Bylaws provide that any Board vacancy,
including a vacancy resulting from an increase in the number of directors, may be filled solely by the affirmative vote of a majority
of the remaining directors then in office, even if less than a quorum of the Board, or by the sole remaining director, unless the Board
determines by resolution that such vacancies or newly created directorships shall be filled by stockholders. The Articles of Incorporation
provide that any director, or the entire Board, may be removed from office at any time only for cause by the affirmative vote of the holders
of more than 60 percent of the voting power of all then-outstanding shares of capital stock of the Company entitled to vote generally
in the election of directors. These provisions may prevent stockholders from removing incumbent directors without cause and filling the
resulting vacancies with their own nominees.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><I>Special Meetings</I>.
The Bylaws provide that special meetings of the stockholders may only be called by the Board, certain officers of the Company or holders
of shares entitled to cast not less than 33.4 percent of votes at the special meeting.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><I>Amendments to the Bylaws</I>.
The Articles of Incorporation provide that the Board has the power to adopt, amend or repeal the Bylaws. The Bylaws provide that stockholders
shall also have power to adopt, amend or repeal the Bylaws&#894; <I>provided</I>, <I>however</I>, that, in addition to any vote of the
holders of any class or series of stock of the Company required by law or by the Articles of Incorporation, such action by stockholders
shall require the affirmative vote of the holders of a majority of the voting power of all of the then-outstanding shares of the capital
stock of the Company entitled to vote generally in the election of directors, voting together as a single class.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><I>Requirements for Advance
Notification of Stockholder Nomination and Proposals</I>. Under the Bylaws, stockholders of record are able to nominate persons for election
to the Board or bring other business constituting a proper matter for stockholder action at annual meetings only by providing proper notice
to the Company secretary. Proper notice must be received not less than 90 days nor more than 120 days prior to the first anniversary date
of the annual meeting for the preceding year (or, in some cases, prior to the 10th day following the announcement of the meeting) and
must include, among other information, the name and address of the stockholder giving the notice and the class and number of shares owned
by such stockholder, certain information relating to each person whom such stockholder proposes to nominate for election as a director
and a brief description of any business such stockholder proposes to bring before the meeting. Nothing in the Bylaws will be deemed to
affect any rights of stockholders to request inclusion of proposals in the Company&rsquo;s proxy statement pursuant to Rule 14a-8 under
the Exchange Act. Contests for the election of directors or the consideration of stockholder proposals will be precluded if the proper
procedures are not followed. Third parties may therefore be discouraged from conducting a solicitation of proxies to elect their own slate
of directors or to approve their own proposals.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Transfer Agent and Registrar</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The transfer agent and registrar
for our common stock is Continental Stock Transfer &amp; Trust Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Listing</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our common stock is listed
on the Nasdaq under the ticker symbol &ldquo;NUAI.&rdquo; Our Public Tradeable Warrants are listed on the Nasdaq under the ticker symbol
&ldquo;NUAIW.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><FONT STYLE="text-transform: uppercase"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B><A NAME="a_009"></A>SELLING
STOCKHOLDER</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in; text-align: justify">This prospectus covers the public resale of 2,985,075 shares of our
common stock held by the selling stockholder (the &ldquo;Securities&rdquo;). The selling stockholder may from time to time offer and sell
pursuant to this prospectus any or all of the Securities owned by them, but makes no representation that any of the Securities will be
offered for sale. Except as may be updated in our most recent Annual Report on Form 10-K, including any proxy statement incorporated into
such Annual Report or subsequently filed, the selling stockholder is not a director, or officer or employee of ours or an affiliate of
such person. The table below presents information regarding the selling stockholder and the Securities that the selling stockholder may
offer and sell from time to time under this prospectus. The term &ldquo;selling stockholder&rdquo; includes the stockholder listed in
the table below and its transferees, pledgees, donees, assignees or other successors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The following table set forth:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">the name of the selling stockholder;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">the number of Securities beneficially owned by the selling stockholder prior to the sale of the Securities covered by this prospectus;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">the number of Securities that may be offered by the selling stockholder pursuant to this prospectus;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">the number of Securities to be beneficially owned by the selling stockholder following the sale of any Securities covered by this prospectus; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">the percentage of common stock owned by the selling stockholder following the sale of any Securities covered by this prospectus.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">All information with respect to common stock ownership of the selling
stockholder has been furnished by or on behalf of the selling stockholder and is as of April 8, 2026. Based on information supplied by
the selling stockholder, except as may otherwise be indicated in the footnotes to the table below, the selling stockholder has sole voting
and dispositive power with respect to the common stock reported as owned by it.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Because the selling stockholder
identified in the tables may sell some or all of the Securities owned by it which are included in this prospectus, and because there are
currently no agreements, arrangements or understandings with respect to the sale of any of the Securities, no estimate can be given as
to the number of Securities available for resale hereby that will be held by the selling stockholder upon termination of this offering.
In addition, the selling stockholder may have sold, transferred or otherwise disposed of, or may sell, transfer or otherwise dispose of,
at any time and from time to time, the common stock it holds in transactions exempt from the registration requirements of the Securities
Act after the date on which it provided the information set forth on the table below. We have, therefore, assumed for the purposes of
the following tables, that the selling stockholder will sell all of the Securities beneficially owned by it that are covered by this prospectus,
but will not sell any other shares of our common stock that it may presently own. The percent of beneficial ownership for the selling
stockholder is based on 61,255,938 shares of our common stock outstanding as of April 8, 2026.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">Shares of<BR> Common<BR> Stock&nbsp;Owned<BR> Prior to <BR> this Offering</TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">Maximum<BR> Number of<BR> Shares of<BR> Common<BR> Stock to be<BR> Sold Pursuant <BR> to this</TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">Shares of Common Stock Owned<BR> After Sale of Shares</TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">Number</TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">Prospectus</TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">Number</TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">Percent</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left">Selling Stockholder</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 52%">SharonAI, Inc.<SUP>(1)</SUP></TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">2,985,075</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">2,985,075</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">0</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">0</TD><TD STYLE="width: 1%; text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 9pt">Total</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,985,075</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,985,075</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0</TD><TD STYLE="text-align: left">%</TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;&nbsp;</P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes
2,985,075 shares of common stock issued to SharonAI, Inc. pursuant to the Membership Interest Purchase Agreement. SharonAI, Inc. is the
primary and direct beneficial owner of the shares indicated above and the board of directors has the sole voting and dispositive power
over such shares. The address of SharonAI, Inc. is 745 5th Ave, Suite 500, New York, NY 10151.</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Resale Registration Rights</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Pursuant to the terms of
the Membership Interest Purchase Agreement, we agreed to prepare and file with the SEC (i)&nbsp;a registration statement providing for
the resale of the common stock issuable upon conversion of the Convertible Note (as defined below) no later than 10&nbsp;days following
the closing of the Membership Interest Purchase Agreement (the &ldquo;Note&nbsp;Registration Statement&rdquo;) and (ii)&nbsp;a registration
statement providing for the resale of the securities issued to the selling stockholder as acquisition consideration no later than 10&nbsp;days
following the earlier of March&nbsp;31, 2026 and the date that the Company receives funds from its next equity financing transaction.
We filed the Note&nbsp;Registration Statement with the SEC on January&nbsp;23, 2026 and it was declared effective on January&nbsp;30,
2026.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We have agreed to use commercially
reasonable efforts to (i)&nbsp;cause each registration statement to be declared effective under the Securities Act as promptly as practicable
following filing, but in no event later than 30&nbsp;days following the applicable filing deadline (or 90&nbsp;days in the event of SEC
review) and (ii)&nbsp;keep each registration statement continuously effective under the Securities Act until the earliest to occur of
(x)&nbsp;the date on which all securities covered thereby have been sold, (y)&nbsp;the date on which such securities may be sold without
restrictions pursuant to Rule&nbsp;144 or (z)&nbsp;3&nbsp;years following the closing of the transaction.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Material Relationships with Selling Stockholder</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">On January 16, 2026, the
Company entered into the Membership Interest Purchase Agreement with the selling stockholder pursuant to which the Company acquired 100%
of the selling stockholder&rsquo;s 50% interest in TCDC. TCDC was initially formed as a joint venture between the selling stockholder
and the Company to fund, develop, and construct a data center site project with behind the meter natural gas-fired power in Ector County,
Texas.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Pursuant to the Membership
Interest Purchase Agreement, the Company acquired the selling stockholder&rsquo;s equity interests in TCDC for an aggregate purchase price
of $70 million, of which (a) $10 million is payable in cash, (b) $10 million is payable in equity securities at the earlier of (i) March
31, 2026 and (ii) the Company&rsquo;s next equity financing transaction, and (c) $50 million is payable in the form of a senior secured
convertible promissory note (the &ldquo;Convertible Note&rdquo;). The entirety of the acquisition consideration is subject to a 19.99%
ownership cap. On March 31, 2026, the Company paid the selling stockholder $9.85 million in cash and issued to the selling stockholder
2,091,351 shares of common stock (at a price per share of $4.78) in satisfaction of the Company&rsquo;s obligation to pay $10 million
in equity securities under the Membership Interest Purchase Agreement. The Membership Interest Purchase Agreement contains customary representations,
warranties and covenants of the parties.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Convertible Note matures
on June&nbsp;30, 2026 and has an interest rate of 10% per annum payable on the maturity date in cash. The Convertible Note is secured
by the Company&rsquo;s ownership in TCDC and the assets of TCDC.&nbsp;The selling stockholder may convert 20% of the Convertible Note
into shares of the Company&rsquo;s common stock at a conversion price equal to the 30-day&nbsp;volume-weighted&nbsp;average price (&ldquo;VWAP&rdquo;)
of the common stock prior to the conversion date. Based on a 30-day&nbsp;VWAP of $4.67 as of April 8, 2026, there are 2,141,924 shares
of common stock issuable pursuant to the Convertible Note which represents 3.50% of our outstanding common stock as of April 8, 2026.
The conversion price for the Convertible Note has a floor of 20% of the market price on the closing date of the Membership Interest Purchase
Agreement. Based on the closing share price of $4.33 on January&nbsp;16, 2026, the maximum number of shares of common stock issuable pursuant
to the Convertible Note, assuming a floor price of $0.87, is approximately 11.5&nbsp;million shares. The Convertible Note contains customary
affirmative and negative covenants of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Pursuant to the Membership
Interest Purchase Agreement, the selling stockholder is also entitled to receive the number of shares of common stock sold in the Company&rsquo;s
underwritten public offering that closed on April 10, 2026 (the &ldquo;Offering&rdquo;) equaling the difference in value between the shares
of common stock issued to the selling stockholder on March 31, 2026, and the shares of common stock that the selling stockholder would
have received if the Offering had occurred prior to March 31, 2026. Accordingly, the Company issued approximately 893,724 shares of common
stock to the selling stockholder at the closing of the Offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The sale of the interests
of TCDC was subject to the condition that the selling stockholder reimburse the Company for the selling stockholder&rsquo;s portion of
the amount required to be contributed to TCDC for TCDC to purchase an additional 203 acres in Ector County, Texas. The selling stockholder
reimbursed the Company on January 7, 2026 in the amount of approximately $2,550,000.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Please see our most recent
Annual Report on Form 10-K, as supplemented by our Quarterly Reports on Form 10-Q, for additional descriptions of the nature of any material
relationship which the selling stockholder has had with the Company or its affiliates within the past three years.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B><A NAME="a_010"></A>PLAN
OF DISTRIBUTION</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The selling stockholder may,
from time to time, sell, transfer or otherwise dispose of any or all of its securities or interests in the securities on any stock exchange,
market or trading facility on which the securities are traded or in private transactions. The selling stockholder may sell its securities
from time to time at the prevailing market price or in privately negotiated transactions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The selling stockholder may
use any one or more of the following methods when disposing of securities or interests therein:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">on the Nasdaq, in the over-the-counter market or on any other securities exchange on which our common stock is listed or traded;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">ordinary brokerage transactions and transactions in which the broker-dealer solicits purchasers;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">block trades in which the broker-dealer will attempt to sell the securities as agent, but may position and resell a portion of the block as principal to facilitate the transaction;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#8239;</FONT></TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">purchases by a broker-dealer as principal and resale by the broker-dealer for its account;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">an exchange distribution in accordance with the rules of the applicable exchange;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">privately negotiated transactions;</FONT></TD></TR>
  </TABLE>
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    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">in underwritten transactions;</FONT></TD></TR>
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    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">distributions to equity holders;</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

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    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">distributions to former and current employees and/or service providers;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">short sales effected after the date the registration statement of which this prospectus is a part is declared effective by the SEC;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

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    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">through the writing or settlement of options or other hedging transactions, whether through an options exchange or otherwise;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">broker-dealers may agree with the selling stockholder to sell a specified number of such securities at a stipulated price per security;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">a combination of any such methods of sale; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">any other method permitted pursuant to applicable law.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The selling stockholder may
sell the securities at fixed prices, at prices then-prevailing or related to the then current market price or at negotiated prices. The
offering price of the securities from time to time will be determined by the selling stockholder and, at the time of the determination,
may be higher or lower than the market price of our common stock on the Nasdaq or any other exchange or market.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The securities may be sold
directly or through broker-dealers acting as principal or agent, or pursuant to a distribution by one or more underwriters on a firm commitment
or best-efforts basis. The selling stockholder may also enter into hedging transactions with broker-dealers. In connection with such transactions,
broker-dealers of other financial institutions may engage in short sales of our common stock in the course of hedging the positions they
assume with the selling stockholder. The selling stockholder may also enter into options or other transactions with broker-dealers or
other financial institutions which require the delivery to such broker-dealer or other financial institution of securities offered by
this prospectus, which securities such broker-dealer or other financial institution may resell pursuant to this prospectus (as supplemented
or amended to reflect such transaction). In connection with an underwritten offering, underwriters or agents may receive compensation
in the form of discounts, concessions or commissions from the selling stockholder or from purchasers of the offered securities for whom
they may act as agents. In addition, underwriters may sell the securities to or through dealers, and those dealers may receive compensation
in the form of discounts, concessions or commissions from the underwriters and/or commissions from the purchasers for whom they may act
as agents. The selling stockholder and any underwriters, dealers or agents participating in a distribution of the securities may be deemed
to be underwriters within the meaning of the Securities Act, and any profit on the sale of the securities by the selling stockholder and
any commissions received by broker-dealers may be deemed to be underwriting commissions under the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The selling stockholder may
agree to indemnify an underwriter, broker-dealer or agent against certain liabilities related to the selling of its securities, including
liabilities arising under the Securities Act. Under the Registration Rights Agreement, we have agreed to indemnify the selling stockholder
against certain liabilities related to the sale of the common stock, including certain liabilities arising under the Securities Act. Under
the Registration Rights Agreement, we have also agreed to pay the costs, expenses and fees of registering the securities. All other expenses
of issuance and distribution will be borne by the selling stockholder as set forth in the Registration Rights Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The selling stockholder is
subject to the applicable provisions of the Exchange Act, and the rules and regulations under the Exchange Act, including Regulation M.
This regulation may limit the timing of purchases and sales of any of the securities offered in this prospectus by the selling stockholder.
The anti-manipulation rules under the Exchange Act may apply to sales of securities in the market and to the activities of the selling
stockholder and its affiliates. Furthermore, Regulation M may restrict the ability of any person engaged in the distribution of the securities
to engage in market-making activities for the particular securities being distributed for a period of up to five business days before
the distribution. The restrictions may affect the marketability of the securities and the ability of any person or entity to engage in
market-making activities for the securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">To the extent required, this
prospectus may be amended and/or supplemented from time to time to describe a specific plan of distribution. Instead of selling the securities
under this prospectus, the selling stockholder may sell the securities in compliance with the provisions of Rule 144 under the Securities
Act, if available, or pursuant to other available exemptions from the registration requirements of the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Under the securities laws
of some states, if applicable, the securities registered hereby may be sold in those states only through registered or licensed brokers
or dealers. In addition, in some states such securities may not be sold unless they have been registered or qualified for sale or an exemption
from registration or qualification requirements is available and is complied with.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We cannot assure you that
the selling stockholder will sell all or any portion of our common stock offered hereby.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B><A NAME="a_011"></A>LEGAL
MATTERS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Certain legal matters in
connection with an offering of the securities made by this prospectus will be passed upon for us by Vinson &amp; Elkins, L.L.P., Dallas,
Texas. The validity of the issuance of the securities offered in this prospectus will be passed upon for us by Anthony, Linder &amp; Cacomanolis,
PLLC, West Palm Beach, Florida. If certain legal matters in connection with an offering of the securities made by this prospectus and
a related prospectus supplement are passed upon by counsel for the underwriters of such offering, that counsel will be named in the applicable
prospectus supplement related to that offering.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B><A NAME="a_012"></A>EXPERTS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The consolidated financial
statements of New Era Energy &amp; Digital, Inc. as of December 31, 2025 and 2024, and for each of the years then ended, incorporated
by reference in this prospectus, have been audited by Weaver and Tidwell, L.L.P., an independent registered public accounting firm, as
stated in their report. Such consolidated financial statements are incorporated by reference in reliance upon the report of such firm
given their authority as experts in accounting and auditing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Estimates of reserves incorporated
by reference in this prospectus are derived from the Appraisal Report and reserves reports and estimates for the year ended December 31,
2025 prepared by MKM Engineering, an independent firm providing consulting services in the oil and gas industry, in reliance upon the
authority of said firm as experts in petroleum engineering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><IMG SRC="ea028726301_img1.jpg" ALT=""></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>New Era Energy &amp; Digital, Inc.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>2,985,075 Shares of Common Stock Offered by
the Selling Stockholder</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PROSPECTUS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>April 23, 2026</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><B>&nbsp;</B></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><B></B></P>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
