| 301 | SERRANO FEDERAL | Eddy County, NM | Oil & Gas Property | Apr 2017 |
| 302 | SEVEN RIVERS | Eddy County, NM | Oil & Gas Property | Jan 2025 |
| 303 | SEVEN RIVERS QUEEN UNIT | Lea County, NM | Oil & Gas Property | Dec 2024 |
| 304 | SEVEN RIVERS QUEEN WATERFLOOD, NORTH | Lea County, NM | Oil & Gas Property | Jan 2025 |
| 305 | SEVERUS 31 | Lea County, NM | Oil & Gas Property | Jan 2025 |
| 306 | SEYMOUR | San Juan County, NM | Oil & Gas Property | Jan 2025 |
| 307 | SEYMOUR COM | San Juan County, NM | Gas Property | Jan 2025 |
| 308 | SF 17 FEDERAL COM | Lea County, NM | Oil & Gas Property | Jan 2025 |
| 309 | SFPRR | Lea County, NM | Oil & Gas Property | Jan 2025 |
| 310 | SHADY PINES 24 36 | Eddy County, NM | Oil & Gas Property | Jan 2025 |
| 311 | SHADY PINES STATE FEDERAL COM | Eddy County, NM | Oil & Gas Property | Jan 2025 |
| 312 | SHAHAN | Lea County, NM | Oil & Gas Property | Oct 1999 |
| 313 | SHAHARA STATE UNIT | Lea County, NM | Oil & Gas Property | Aug 2023 |
| 314 | SHAKESPEARE 20 FEDERAL COM | Eddy County, NM | Oil & Gas Property | Dec 2024 |
| 315 | SHAMROCK 34 FEDERAL COM | Eddy County, NM | Oil & Gas Property | Jan 2025 |
| 316 | SHANE GAS COM | San Juan County, NM | Oil & Gas Property | Jan 2025 |
| 317 | SHANGHAI ROOSTER | Eddy County, NM | Oil & Gas Property | Jan 2025 |
| 318 | SHANK COM | San Juan County, NM | Gas Property | Nov 2024 |
| 319 | SHAQTUS 26 STATE COM | Eddy County, NM | Oil & Gas Property | Jan 2025 |
| 320 | SHARBRO FEDERAL | Lea County, NM | Oil & Gas Property | Jan 2025 |
| 321 | SHAREN | San Juan County, NM | Gas Property | May 2016 |
| 322 | SHARP | San Juan County, NM | Oil & Gas Property | Jan 2025 |
| 323 | SHARP SHOOTER 2 STATE | Lea County, NM | Oil & Gas Property | Jan 2025 |
| 324 | SHARPS | Lea County, NM | Oil & Gas Property | Jan 2025 |
| 325 | SHARPS 3 FEDERAL COM | Eddy County, NM | Oil & Gas Property | Jan 2025 |
| 326 | SHARPS 3 HE FEDERAL | Eddy County, NM | Oil & Gas Property | Jan 2025 |
| 327 | SHARPS 3 IL FEDERAL | Eddy County, NM | Oil & Gas Property | Jan 2025 |
| 328 | SHAULA 30 FEDERAL COM | Eddy County, NM | Oil & Gas Property | Jan 2025 |
| 329 | SHAW | San Juan County, NM | Oil & Gas Property | Jan 2025 |
| 330 | SHAW GAS COM | San Juan County, NM | Oil & Gas Property | Jan 2025 |
| 331 | SHAWNEE FEDERAL | Eddy County, NM | Oil & Gas Property | Jan 2025 |
| 332 | SHEBA FEDERAL COM | Lea County, NM | Oil & Gas Property | Jan 2025 |
| 333 | SHEEP DIP 2 | Eddy County, NM | Gas Property | Jan 2025 |
| 334 | SHEEP DRAW | Eddy County, NM | Oil & Gas Property | Jan 2025 |
| 335 | SHEETS | San Juan County, NM | Gas Property | Jan 2025 |
| 336 | SHEETS | San Juan County, NM | Oil & Gas Property | Jan 2025 |
| 337 | SHELBY 12 FEDERAL | Eddy County, NM | Oil & Gas Property | Jan 2012 |
| 338 | SHELBY 14 | Lea County, NM | Oil & Gas Property | Aug 2015 |
| 339 | SHELBY 23 | Eddy County, NM | Oil & Gas Property | Jan 2025 |
| 340 | SHELL | Lea County, NM | Oil & Gas Property | Jul 2016 |
| 341 | SHELL 15 FEDERAL | Chaves County, NM | Oil & Gas Property | Jan 2004 |
| 342 | SHELL CRI STATE | Lea County, NM | Oil & Gas Property | Jan 2025 |
| 343 | SHELL E STATE COM | Lea County, NM | Oil & Gas Property | Jan 2025 |
| 344 | SHELL FEDERAL | Eddy County, NM | Oil & Gas Property | Jan 2017 |
| 345 | SHELL LUSK ANB | Lea County, NM | Oil & Gas Property | Dec 2024 |
| 346 | SHELL STATE | Lea County, NM | Oil & Gas Property | Oct 2024 |
| 347 | SHELL STATE | Lea County, NM | Oil & Gas Property | Jan 2025 |
| 348 | SHELL STATE | Lea County, NM | Oil & Gas Property | Apr 2022 |
| 349 | SHELL STATE | Lea County, NM | Gas Property | Dec 2024 |
| 350 | SHELL STATE | Lea County, NM | Oil & Gas Property | Jan 2025 |
| 351 | SHELL STATE | Lea County, NM | Oil & Gas Property | Jan 2025 |
| 352 | SHELLEY | Lea County, NM | Oil & Gas Property | Jan 2025 |
| 353 | SHELLY FEDERAL | Chaves County, NM | Gas Property | Nov 2008 |
| 354 | SHELTON | Lea County, NM | Oil & Gas Property | May 2008 |
| 355 | SHEPHERD 3 2 23 27 FEE | Eddy County, NM | Oil & Gas Property | Jan 2025 |
| 356 | SHEPHERD AND KELSEY | San Juan County, NM | Oil & Gas Property | Jan 2025 |
| 357 | SHERMAN | Rio Arriba County, NM | Oil & Gas Property | Jan 2025 |
| 358 | SHERMAN 4 FEE | Eddy County, NM | Oil & Gas Property | Jan 2025 |
| 359 | SHERPA 12 STATE COM | Eddy County, NM | Oil & Gas Property | Jan 2025 |
| 360 | SHERPA BOY STATE COM | Eddy County, NM | Oil & Gas Property | Mar 2023 |
| 361 | SHETLAND 11 2 FEDERAL STATE COM | Eddy County, NM | Oil & Gas Property | Jan 2025 |
| 362 | SHETLAND 2 11 STATE FEDERAL COM | Eddy County, NM | Oil & Gas Property | Jan 2025 |
| 363 | SHIFTING SAND 15 FEDERAL COM | Eddy County, NM | Oil & Gas Property | Jan 2025 |
| 364 | SHINER BOCK 1 FEDERAL COM | Eddy County, NM | Oil & Gas Property | Jan 2025 |
| 365 | SHINNERY | Lea County, NM | Oil & Gas Property | Jan 2025 |
| 366 | SHINNERY AZG STATE | Lea County, NM | Oil & Gas Property | Jan 2025 |
| 367 | SHIOTANI | San Juan County, NM | Gas Property | Jan 2025 |
| 368 | SHIPLEY | Rio Arriba County, NM | Oil & Gas Property | Jan 2025 |
| 369 | SHIPLEY | Lea County, NM | Oil & Gas Property | Jan 2025 |
| 370 | SHIPP | Lea County, NM | Oil & Gas Property | Jan 2025 |
| 371 | SHIPP GAS COM | San Juan County, NM | Oil & Gas Property | Feb 2023 |
| 372 | SHIPROCK 5 FED COM | Lea County, NM | Oil & Gas Property | Jan 2025 |
| 373 | SHIRE 22 15 FEDERAL COM | Eddy County, NM | Oil & Gas Property | Jan 2025 |
| 374 | SHIRE 22 FEDERAL | Eddy County, NM | Oil & Gas Property | Jan 2025 |
| 375 | SHIRLEY BOYD | Lea County, NM | Oil & Gas Property | Jan 2025 |
| 376 | SHOCKER | Eddy County, NM | Oil & Gas Property | Jan 2024 |
| 377 | SHOE BAR | Lea County, NM | Oil & Gas Property | Jan 2025 |
| 378 | SHOE BAR RANCH UNIT 3 | Lea County, NM | Oil & Gas Property | Nov 2023 |
| 379 | SHOEBAR | Lea County, NM | Oil & Gas Property | Mar 2024 |
| 380 | SHOELESS JOE 32 STATE COM | Eddy County, NM | Oil & Gas Property | Jan 2025 |
| 381 | SHOLES | Lea County, NM | Oil & Gas Property | Jan 2025 |
| 382 | SHOOT 12 FEDERAL | Lea County, NM | Oil & Gas Property | Jun 2023 |
| 383 | SHOOTIST | San Juan County, NM | Gas Property | Jan 2025 |
| 384 | SHORT RM FEDERAL | Chaves County, NM | Gas Property | Jan 2025 |
| 385 | SHORTY 2 STATE COM | Eddy County, NM | Oil & Gas Property | Jan 2025 |
| 386 | SHOVEL HEAD FEDERAL COM | Lea County, NM | Oil & Gas Property | Jan 2025 |
| 387 | SHOWSTOPPER 1 | Eddy County, NM | Oil & Gas Property | Jan 2025 |
| 388 | SHRIKE 10 | Eddy County, NM | Oil & Gas Property | Jan 2025 |
| 389 | SHUDDE 27 | Eddy County, NM | Oil & Gas Property | Jan 2025 |
| 390 | SHUGART | Eddy County, NM | Oil & Gas Property | Jan 2025 |
| 391 | SHUGART 18 QUEEN UNIT | Eddy County, NM | Oil Property | Aug 1996 |
| 392 | SHUGART 2 | Eddy County, NM | Oil & Gas Property | Jan 2025 |
| 393 | SHUGART A STATE COM | Eddy County, NM | Oil & Gas Property | Dec 2017 |
| 394 | SHUGART WEST | Eddy County, NM | Oil & Gas Property | Jan 2025 |
| 395 | SIBYL 1 FEDERAL | Eddy County, NM | Oil & Gas Property | Jan 2025 |
| 396 | SIDEMARINE 10 FEDERAL | Eddy County, NM | Oil & Gas Property | Jan 2025 |
| 397 | SIEBER | Roosevelt County, NM | Oil & Gas Property | Feb 2013 |
| 398 | SIEGENTHALER IS | Eddy County, NM | Oil & Gas Property | Jul 2021 |
| 399 | SIETE FEDERAL | Chaves County, NM | Oil Property | Jan 2000 |
| 400 | SIG 6 5 B2 | Eddy County, NM | Oil & Gas Property | Jan 2025 |