-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, NVpNV8h9i0wO8Nr0MQLDOvT4qwzLudNveZOjsF+0+fcbW3LAaAHWAWlK/M/9QJfm Q+kEeD06B9R0C8ZjcD+UiA== 0000950123-09-072960.txt : 20110104 0000950123-09-072960.hdr.sgml : 20110104 20091223120726 ACCESSION NUMBER: 0000950123-09-072960 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20091223 FILER: COMPANY DATA: COMPANY CONFORMED NAME: New Concept Energy, Inc. CENTRAL INDEX KEY: 0000105744 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 752399477 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1755 WITTINGTON PLACE STREET 2: SUITE 340 CITY: DALLAS STATE: TX ZIP: 75234 BUSINESS PHONE: 9724078400 MAIL ADDRESS: STREET 1: 1755 WITTINGTON PLACE STREET 2: SUITE 340 CITY: DALLAS STATE: TX ZIP: 75234 FORMER COMPANY: FORMER CONFORMED NAME: CabelTel International Corp DATE OF NAME CHANGE: 20050211 FORMER COMPANY: FORMER CONFORMED NAME: GREENBRIAR CORP DATE OF NAME CHANGE: 19960514 FORMER COMPANY: FORMER CONFORMED NAME: MEDICAL RESOURCE COMPANIES OF AMERICA DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm corresp
METZGER & McDONALD PLLC

A PROFESSIONAL LIMITED LIABILITY COMPANY
ATTORNEYS, MEDIATORS & COUNSELORS
 
Steven C. Metzger
Direct Dial 214-740-5030
smetzger@pmklaw.com 		  3626 N. Hall Street, Suite 800
Dallas, Texas 75219-5133
214-969-7600
www.pmklaw.com 		  Facsimile 214-224-7555
214-523-3838
214-969-7635
December 23, 2009
Via EDGAR
The Securities and Exchange Commission
100 F. Street NE
Mail Stop 4628
Washington, D.C. 20549
Attn: Karl Hiller, Branch Chief
         Joanna Lam
Re:   New Concept Energy, Inc. (Commission File No. 000-08187; CIK No. 0000105744 — Form 10-K for the fiscal year ended December 31, 2008 filed April 15, 2009; Form 10-Q for the fiscal quarter ended March 31, 2009 filed May 13, 2009; Form 10-Q for the fiscal quarter ended June 30, 2009 filed August 14, 2009; Form 10-Q for the fiscal quarter ended September 30, 2009 filed November 13, 2009)
Ladies and Gentlemen:
     On behalf of New Concept Energy, Inc., a Nevada corporation (“GBR”), this letter is being filed as correspondence uploaded on the EDGAR system on behalf of GBR in response to a letter of comment from the Staff of the Securities and Exchange Commission dated December 15, 2009. The response to such letter of comments by GBR cannot reasonably be made within ten business days after December 15, 2009 by reason of previously scheduled commitments of personnel over the holidays. GBR will not be able to provide a response to the letter of comments until at least January 19, 2010 which is approximately ten business days after the completion of the Christmas and year end holidays.
     This letter is being filed under the EDGAR system following a telephone conversation between Joanna Lam of the Staff of the Securities and Exchange Commission (“SEC”) who herself has indicated she will not be returning to the office until January 5, 2010. If you would like to discuss any item concerning the referenced matter or included in this letter, please do not hesitate to contact the undersigned at any time at 214-740-5030 direct.
     Very truly yours,
         
     
  /s/ Steven C. Metzger    
  Steven C. Metzger   
     
 
cc:   Gene S. Bertcher, President
New Concept Energy, Inc.
1755 Wittington Place, Suite 340
Dallas, Texas 75234

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