I personally don't read that far into R values, the two pads I have, the BPL torsolite and the big agnes insulated air core have shown me that it is not the deciding factor. I can use the 32* rated big agnes to winter camp, I have used it on snow at 0*F, while the torsolite is thinner and smaller, but with one of the highest R-values for a self inflating, and I have trouble sleeping on that when it gets down to freezing. My guess on the NeoAir is that you will be comfortable to AT LEAST 32, looking at the coverage, thickness, and room for the elbows and feet. This pad interests me, but at the same time I'm wary of the ridges, they could trap snow and ice onto my bag, but I feel that the thickness would be handy for snow camping, helping you isolate your bag from the snow.