N.M. Admin. Code § 19.2.16.12
After the close of the comment period, the commissioner shall consider the contents of the rulemaking record. If the commissioner adopts a rule, the commissioner shall, prior to the effective date of the rule, enter an order. The order shall include a concise statement of the commissioner's principal reasons for promulgating the rule and a statement of the major comments adopted or rejected in promulgating the rule and the reasons for their adoption or rejection. A copy of the commissioner's order shall be sent to all persons who submitted written comments and provided an address, and if a public hearing was held, all persons who were present at the hearing, as reflected on the attendance list. Individual notice of the order to state lessees, contract holders, or grantees shall not be necessary unless otherwise provided by law.
N.M. Admin. Code § 19.2.16.12