| 301 | STONEWALL | Eddy County, NM | Oil & Gas Property | Dec 2025 |
| 302 | STONEWALL 9 FEE | Eddy County, NM | Oil & Gas Property | Dec 2025 |
| 303 | STOVALL WOOD | Eddy County, NM | Oil Property | Apr 2019 |
| 304 | STRAIGHT LINE FEDERAL | Eddy County, NM | Oil & Gas Property | Dec 2025 |
| 305 | STRAWBERRY 7 FEDER | Eddy County, NM | Oil & Gas Property | Dec 2025 |
| 306 | STRONG | Eddy County, NM | Oil & Gas Property | Nov 2025 |
| 307 | STRONG BOX | Eddy County, NM | Gas Property | Aug 2025 |
| 308 | STROS 29 | Eddy County, NM | Oil & Gas Property | Dec 2025 |
| 309 | STYX 17 | Eddy County, NM | Oil & Gas Property | Dec 2025 |
| 310 | STYX 17 W2PA FEE COM | Eddy County, NM | Oil & Gas Property | Dec 2025 |
| 311 | SUBMARINE 1 | Eddy County, NM | Oil & Gas Property | Dec 2025 |
| 312 | SUMIDEROS 12 W1PA FEDERAL COM | Eddy County, NM | Oil & Gas Property | Dec 2025 |
| 313 | SUN FEDERAL | Eddy County, NM | Oil Property | Sep 2022 |
| 314 | SUNDANCE | Eddy County, NM | Oil & Gas Property | Dec 2025 |
| 315 | SUNDOWN 31 32 | Eddy County, NM | Oil & Gas Property | Dec 2025 |
| 316 | SUNFLOWER AHW FEDERAL | Eddy County, NM | Oil & Gas Property | Aug 2007 |
| 317 | SUNRAY STATE | Eddy County, NM | Oil & Gas Property | Nov 2024 |
| 318 | SUNRISE 31 | Eddy County, NM | Oil & Gas Property | Dec 2025 |
| 319 | SUNRISE 8 FEDERAL | Eddy County, NM | Oil & Gas Property | Sep 2025 |
| 320 | SUNRISE MDP1 8 5 FEDERAL COM | Eddy County, NM | Oil & Gas Property | Dec 2025 |
| 321 | SUPERFORTRESS 29 FEDERAL | Eddy County, NM | Oil & Gas Property | Dec 2025 |
| 322 | SUPERIOR FEDERAL | Eddy County, NM | Oil & Gas Property | Dec 2025 |
| 323 | SUPERIOR FEDERAL | Eddy County, NM | Oil & Gas Property | Sep 2025 |
| 324 | SUPERIOR FEDERAL | Eddy County, NM | Oil & Gas Property | Dec 2025 |
| 325 | SUPERIOR FOSTER | Eddy County, NM | Oil & Gas Property | Dec 2025 |
| 326 | SWANSON 2 3 FEDERAL COM | Eddy County, NM | Oil & Gas Property | Dec 2025 |
| 327 | SWANSON 3 2 B2OP FEDERAL COM | Eddy County, NM | Oil & Gas Property | Dec 2025 |
| 328 | SWANSON 3 2 FEDERAL COM | Eddy County, NM | Oil & Gas Property | Dec 2025 |
| 329 | SWEARINGEN | Eddy County, NM | Oil & Gas Property | Nov 2025 |
| 330 | SWEET TEA | Eddy County, NM | Oil & Gas Property | Dec 2025 |
| 331 | SWEET TEA 31 SB FEDERAL COM | Eddy County, NM | Oil & Gas Property | Dec 2025 |
| 332 | SWEET TEA 31 WA FEDERAL COM | Eddy County, NM | Oil & Gas Property | Dec 2025 |
| 333 | SWEET TEA STATE 24 29 31 WXY 003H | Eddy County, NM | Oil & Gas Property | Dec 2025 |
| 334 | SWEET THING FEDERAL UNIT | Eddy County, NM | Oil & Gas Property | Dec 2025 |
| 335 | SWISHER BJE STATE | Eddy County, NM | Oil & Gas Property | Dec 2025 |
| 336 | SWITCHBACK STATE | Eddy County, NM | Oil & Gas Property | Dec 2025 |