<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0704</schemaVersion>

    <submissionType>D/A</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001505046</cik>
        <entityName>NEU Seed, LLC</entityName>
        <issuerAddress>
            <street1>593 E. 5TH SOUTH</street1>
            <city>REXBURG</city>
            <stateOrCountry>ID</stateOrCountry>
            <stateOrCountryDescription>IDAHO</stateOrCountryDescription>
            <zipCode>83440</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>208 359-9000</issuerPhoneNumber>
        <jurisdictionOfInc>DELAWARE</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Limited Liability Company</entityType>
        <yearOfInc>
            <withinFiveYears>true</withinFiveYears>
            <value>2010</value>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Esplin</firstName>
                <lastName>Keith</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>593 E. 5TH SOUTH</street1>
                <city>Rexburg</city>
                <stateOrCountry>ID</stateOrCountry>
                <stateOrCountryDescription>IDAHO</stateOrCountryDescription>
                <zipCode>83440</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Jerry</firstName>
                <lastName>Wright</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>593 E. 5TH SOUTH</street1>
                <city>Rexburg</city>
                <stateOrCountry>ID</stateOrCountry>
                <stateOrCountryDescription>IDAHO</stateOrCountryDescription>
                <zipCode>83440</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Dirk</firstName>
                <lastName>Parkinson</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>593 E. 5TH SOUTH</street1>
                <city>Rexburg</city>
                <stateOrCountry>ID</stateOrCountry>
                <stateOrCountryDescription>IDAHO</stateOrCountryDescription>
                <zipCode>83440</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>David</firstName>
                <lastName>Schwendiman</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>593 E. 5TH SOUTH</street1>
                <city>Rexburg</city>
                <stateOrCountry>ID</stateOrCountry>
                <stateOrCountryDescription>IDAHO</stateOrCountryDescription>
                <zipCode>83440</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Bruce</firstName>
                <lastName>Arnold</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>593 E. 5TH SOUTH</street1>
                <city>Rexburg</city>
                <stateOrCountry>ID</stateOrCountry>
                <stateOrCountryDescription>IDAHO</stateOrCountryDescription>
                <zipCode>83440</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Agriculture</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>No Revenues</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>true</isAmendment>
                <previousAccessionNumber>0001505046-10-000003</previousAccessionNumber>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2010-09-17</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>25000</minimumInvestmentAccepted>
        <salesCompensationList>
            <recipient>
                <recipientName>None</recipientName>
                <recipientCRDNumber>None</recipientCRDNumber>
                <associatedBDName>None</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>Not Applicable</street1>
                    <city>Not Applicable</city>
                    <stateOrCountry>ID</stateOrCountry>
                    <stateOrCountryDescription>IDAHO</stateOrCountryDescription>
                    <zipCode>83440</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>MT</state>
                    <description>MONTANA</description>
                    <state>ID</state>
                    <description>IDAHO</description>
                </statesOfSolicitationList>
                <foreignSolicitation>false</foreignSolicitation>
            </recipient>
        </salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>2614553</totalOfferingAmount>
            <totalAmountSold>2614553</totalAmountSold>
            <totalRemaining>0</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>11</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>NEU Seed, LLC</issuerName>
                <signatureName>Keith Esplin</signatureName>
                <nameOfSigner>Keith Esplin</nameOfSigner>
                <signatureTitle>Secretary</signatureTitle>
                <signatureDate>2010-11-22</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
