-----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, FFgkUrJE0n2son9uT8J9auJ1j4fk7igtS6fw48WhDqVOQ9h9bBkg5yJVmqdAaXZm MxyN3ygFys0mRQuKLT7B+A== 0000950123-10-081806.txt : 20110104 0000950123-10-081806.hdr.sgml : 20110104 20100827161652 ACCESSION NUMBER: 0000950123-10-081806 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100827 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
  3626 N. Hall Street, Suite 800    
Direct Dial 214-740-5030
  Dallas, Texas 75219-5133   Facsimile 214-224-7555
smetzger@pmklaw.com
  214-969-7600   214-523-3838
 
  www.pmklaw.com   214-969-7635
August 27, 2010
Via EDGAR
The Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: Karl Hiller, Branch Chief
Joanna Lam, Staff Accountant
  Re:   New Concept Energy, Inc. (Commission File No. 000-08187; CIK No. 0000105744) — Form 10-K for the fiscal year ended December 31, 2009; Form 10-Q for the fiscal quarter ended March 31, 2010; Response Letter dated July 22, 2010
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 as an initial response to a letter of comment from the Staff of the Securities and Exchange Commission dated August 13, 2010. Such comment letter from the Staff requests a response within ten business days from the date of such letter which would work out to be August 27, 2010. Unfortunately, by virtue of the press of time of other matters, GBR will not be able to be responsive to such comment letter of the Staff until at least September 7, 2010 which is beyond the ten business days. This information has been orally communicated to Ms. Joanna Lam, Staff Accountant by the undersigned.
     This letter is being filed under the EDGAR system as requested by Ms. Lam of the Staff. If you would like to discuss this matter further in advance of the September 7, 2010 response date, please do not hesitate to contact the undersigned at any time at 214-740-5030 direct or Gene S. Bertcher, President of GBR at 469-522-4238 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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