I think the key confusion here is the fact that Acid is considered "energy" damage in D&D, when it's really physical. The other energy damage types are at least arguably energy (if you consider "Fire" to mean Heat and "Cold" to be a dangerous lack of heat), but if you make Acid an energy, everyone's going to think that things like rock and water are energy types, too.

Common sense aside, the answer's no because nothing does Earth damage and nothing is resistant to it.