| 301 | SUNDOWN 31 32 | Eddy County, NM | Oil & Gas Property | Jun 2025 |
| 302 | SUNFLOWER AHW FEDERAL | Eddy County, NM | Oil & Gas Property | Aug 2007 |
| 303 | SUNRAY STATE | Eddy County, NM | Oil & Gas Property | Nov 2024 |
| 304 | SUNRISE 31 | Eddy County, NM | Oil & Gas Property | Jun 2025 |
| 305 | SUNRISE 8 FEDERAL | Eddy County, NM | Oil & Gas Property | Jun 2025 |
| 306 | SUNRISE MDP1 8 5 FEDERAL COM | Eddy County, NM | Oil & Gas Property | Jun 2025 |
| 307 | SUPERIOR FEDERAL | Eddy County, NM | Oil & Gas Property | Jun 2025 |
| 308 | SUPERIOR FEDERAL | Eddy County, NM | Oil & Gas Property | Mar 2025 |
| 309 | SUPERIOR FOSTER | Eddy County, NM | Oil & Gas Property | Jul 2025 |
| 310 | SWANSON 2 3 FEDERAL COM | Eddy County, NM | Oil & Gas Property | Jun 2025 |
| 311 | SWANSON 3 2 B2OP FEDERAL COM | Eddy County, NM | Oil & Gas Property | Jun 2025 |
| 312 | SWANSON 3 2 FEDERAL COM | Eddy County, NM | Oil & Gas Property | Jun 2025 |
| 313 | SWEARINGEN | Eddy County, NM | Oil & Gas Property | Jun 2025 |
| 314 | SWEET TEA | Eddy County, NM | Oil & Gas Property | Jul 2025 |
| 315 | SWEET TEA 31 SB FEDERAL COM | Eddy County, NM | Oil & Gas Property | Jul 2025 |
| 316 | SWEET TEA 31 WA FEDERAL COM | Eddy County, NM | Oil & Gas Property | Jul 2025 |
| 317 | SWEET TEA STATE 24 29 31 WXY 003H | Eddy County, NM | Oil & Gas Property | Jul 2025 |
| 318 | SWEET THING FEDERAL UNIT | Eddy County, NM | Oil & Gas Property | Jul 2025 |
| 319 | SWITCHBACK STATE | Eddy County, NM | Oil & Gas Property | Jul 2025 |