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<SEC-DOCUMENT>0001010549-08-000941.txt : 20081121
<SEC-HEADER>0001010549-08-000941.hdr.sgml : 20081121
<ACCEPTANCE-DATETIME>20081121100934
ACCESSION NUMBER:		0001010549-08-000941
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20081119
ITEM INFORMATION:		Changes in Registrant.s Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20081121
DATE AS OF CHANGE:		20081121

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:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-08187
		FILM NUMBER:		081205688

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>nce8k112008.htm
<TEXT>
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        <p></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<b><font style="FONT-SIZE: 14.5pt">UNITED STATES</font></b></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 14.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;SECURITIES AND EXCHANGE COMMISSION<br>
        &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Washington, D.C. 20549</font></b></p>

        <p></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<b><font style="FONT-SIZE: 18pt">FORM 8-K</font></b></p>

        <p></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<b><font style="FONT-SIZE: 14.5pt">CURRENT REPORT</font></b></p>

        <p></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<b>Pursuant to Section 13 or 15(d) of the Securities Exchange Act</b></p>

        <p></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center">Date of Report (Date of earliest event reported):&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>November 19, 2008</b></p>

        <p></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<b><font style="FONT-SIZE: 18pt">NEW CONCEPT ENERGY, INC.</font></b></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="FONT-SIZE: 9.5pt">(Exact Name of Registrant as Specified in its Charter)</font></p>

        <p></p>

        <p></p>

        <table cellspacing="0" cellpadding="0" width="600" align="center" border="0">
            <tr>
                <td style="BORDER-BOTTOM: #000000 0.8pt dashed" valign="top" width="216">
                    <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<b>Nevada</b></p>
                </td>

                <td style="BORDER-BOTTOM: #000000 0.8pt dashed" valign="top" width="200">
                    <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<b>000-08187</b></p>
                </td>

                <td style="BORDER-BOTTOM: #000000 0.8pt dashed" valign="top" width="208">
                    <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<b>75-2399477</b></p>
                </td>
            </tr>

            <tr>
                <td style="BORDER-TOP: medium none" valign="top" width="216">
                    <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 9.5pt">(State or other<br>
                    jurisdiction of incorporation)</font></p>
                </td>

                <td style="BORDER-TOP: medium none" valign="top" width="200">
                    <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 9.5pt">(Commission<br>
                    File No.)</font></p>
                </td>

                <td style="BORDER-TOP: medium none" valign="top" width="208">
                    <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 9.5pt">(I.R.S. Employer<br>
                    Identification No.)</font></p>
                </td>
            </tr>

            <tr>
                <td valign="top" width="216">&nbsp;</td>

                <td valign="top" width="200">&nbsp;</td>

                <td valign="top" width="208">&nbsp;</td>
            </tr>

            <tr style="HEIGHT: 14.8pt">
                <td valign="bottom" width="416" colspan="2">&nbsp;</td>

                <td valign="bottom" width="208">&nbsp;</td>
            </tr>

            <tr>
                <td style="BORDER-BOTTOM: #000000 0.8pt dashed" valign="bottom" width="416" colspan="2">
                    <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b>1755 Wittington Place, Suite 340<br>
                    Dallas, Texas</b></p>
                </td>

                <td style="BORDER-BOTTOM: #000000 0.8pt dashed" valign="bottom" width="208">
                    <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b>75234</b></p>
                </td>
            </tr>

            <tr>
                <td style="BORDER-TOP: medium none" valign="top" width="416" colspan="2">
                    <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 9.5pt">(Address of principal executive offices)</font></p>
                </td>

                <td style="BORDER-TOP: medium none" valign="top" width="208">
                    <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 9.5pt">(Zip Code)</font></p>
                </td>
            </tr>
        </table>
        <br>
        <br>

        <p></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center">Registrant&rsquo;s telephone number, including area code&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<b>972-407-8400</b><br>
        &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p>

        <p></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="FONT-SIZE: 10pt">Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the Registrant under any of the following provisions:<br>
        &nbsp;</font></p>

        <p style="MARGIN: 0pt 0.5in 0pt 0.8in; TEXT-INDENT: -18px" align="left"><font style="FONT-SIZE: 10pt"><font face="Wingdings" size="+0">o</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</font></p>

        <p style="MARGIN: 0pt 0.5in 0pt 0.8in; TEXT-INDENT: -18px" align="left"><font style="FONT-SIZE: 10pt"><font face="Wingdings" size="+0">o</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</font></p>

        <p style="MARGIN: 0pt 0.5in 0pt 0.8in; TEXT-INDENT: -18px" align="left"><font style="FONT-SIZE: 10pt"><font face="Wingdings" size="+0">o</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</font></p>

        <p style="MARGIN: 0pt 0.5in 0pt 0.8in; TEXT-INDENT: -18px" align="left"><font style="FONT-SIZE: 10pt"><font face="Wingdings" size="+0">o</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</font></p>

        <p></p>
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        <p></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Item 4.01. Changes in Registrant&rsquo;s Certifying Accountant</b></p>

        <p></p>

        <p></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Effective November 19, 2008, the Audit Committee of the Board of Directors of New Concept Energy, Inc. (&ldquo;NCE&rdquo; or the &ldquo;Registrant&rdquo; or the &ldquo;Issuer&rdquo;) <font style="FONT-SIZE: 11.5pt">engaged the Plano, Texas firm of Swalm &amp; Associates, PC as the Independent Registered Public Accountant to audit NCE&rsquo;s financial statements
        for the fiscal year ending December 31, 2008 and any interim periods. During the Registrant&rsquo;s two most recent fiscal years and any subsequent interim period, NCE did not consult with Swalm &amp; Associates, PC or any of its members about the application of accounting principals to any specified transaction or any other matter. During the Registrant&rsquo;s most recent fiscal year ended December 31, 2007 and the subsequent interim period, Edward S. Swalm of Swalm &amp; Associates,
        PC served as the outside concurring reviewer for Farmer, Fuqua &amp; Huff, PC in connection with Farmer, Fuqua &amp; Huff, PC&rsquo;s audit of NCE&rsquo;s financial statements for the fiscal year ended December 31, 2007 and review of NCE&rsquo;s financial statements for the first quarter ended March 31, 2008 and the second quarter ended June 30, 2008. The decision to change accountants was approved by the Audit Committee of the Board of Directors of NCE consisting of Messrs. Dan
        Locklear (Chairman), Jim Huffstickler and Victor Lund.<br>
        &nbsp;<br>
        &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The engagement effective November 19, 2008 of Swalm &amp; Associates, PC as the new Independent Registered Public Accountant for NCE necessarily results in the termination or dismissal of the principal accountant which audited NCE&rsquo;s financial statements for the fiscal year ended December 31, 2007, Farmer, Fuqua &amp; Huff, PC. Farmer, Fuqua &amp; Huff, PC had made a fee proposal estimate to NCE for the fiscal year ending December 31, 2008, which was
        greater than the fee proposal of Swalm &amp; Associates, PC for the same work.<br>
        &nbsp;<br>
        &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During the Registrant&rsquo;s two most recent fiscal years ended December 31, 2007 and the subsequent interim periods, there were no disagreements between the Registrant and Farmer, Fuqua &amp; Huff, PC concerning any matter of accounting principals or practices, financial statement disclosure or auditing scope or procedure which disagreements, if not resolved to Farmer, Fuqua &amp; Huff, PC&rsquo;s satisfaction would have caused them to make a reference to
        the subject matter of the disagreements in connection with their reports; there were no reportable events as described in Item 304(a)(1)(v) of Regulation S-K.<br>
        &nbsp;<br>
        &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Farmer, Fuqua &amp; Huff, PC&rsquo;s report dated March 31, 2008 on NCE&rsquo;s financial statements for the fiscal year ended December 31, 2007 did not contain any adverse opinion or disclaimer of opinion, nor was the report qualified or modified as to uncertainty, audit scope or accounting principals.<br>
        &nbsp;<br>
        &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;NCE provided Farmer, Fuqua &amp; Huff, PC with a copy of the foregoing disclosures and requested from Farmer, Fuqua &amp; Huff, PC a letter addressed to the Commission stating whether Farmer, Fuqua &amp; Huff, PC agrees with the statements made by NCE in response to Item 304(a) of Regulation S-K and, if not, stating the respects in which it does not agree. Farmer, Fuqua &amp; Huff, PC&rsquo;s letter is attached as an exhibit to this report as Exhibit
        16.1.</font></p>

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        <p><b>Item 9.01. Financial Statements and Exhibits<br>
        &nbsp;</b></p>

        <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exhibits.</p>

        <p></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents are filed as exhibits to this Report:<br>
        &nbsp;</p>

        <p></p>

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                    <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 11.5pt">Exhibit Designation</font></b></p>
                </td>

                <td valign="top" width="498">
                    <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 11.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><b><font style="FONT-SIZE: 11.5pt">Description of Exhibit</font></b></p>
                </td>
            </tr>

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                <td valign="top" width="125">
                    <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 11.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;16.1*</font></p>
                </td>

                <td valign="top" width="498">
                    <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify"><font style="FONT-SIZE: 11.5pt">Letter dated November 19, 2008 addressed to the Securities and Exchange Commission from Farmer, Fuqua &amp; Huff, PC.</font></p>
                </td>
            </tr>

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                <td valign="top" width="624" colspan="2">
                    <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 11.5pt">_____________________<br>
                    *Furnished herewith.</font></p>
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        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<b>SIGNATURES</b></p>

        <p></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly-caused this Current Report on Form 8-K to be signed on its behalf by the undersigned hereunto duly-authorized.</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;</p>

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                <td width="190">
                    <p align="center"><font face="Times New Roman" size="3">Dated: November 20, 2008</font></p>
                </td>

                <td align="left" width="135"><font face="Times New Roman" size="3">&nbsp;</font></td>

                <td align="left" width="140"><font face="Times New Roman" size="3">&nbsp;</font></td>

                <td align="left" width="376"><font face="Times New Roman" size="3">NEW CONCEPT ENERGY, INC.</font></td>

                <td align="left" width="1%"><font face="Times New Roman" size="3">&nbsp;</font></td>

                <td align="left" width="1%"><font face="Times New Roman" size="3">&nbsp;</font></td>
            </tr>

            <tr>
                <td colspan="3">&nbsp;</td>

                <td colspan="3">
                </td>
            </tr>

            <tr>
                <td colspan="3">&nbsp;</td>

                <td colspan="3">
                </td>
            </tr>

            <tr valign="bottom">
                <td align="left" width="190">
                </td>

                <td align="left" width="135"><font face="Times New Roman" size="3">&nbsp;</font></td>

                <td align="left" width="140"><font face="Times New Roman" size="3">&nbsp;</font></td>

                <td align="left" width="376"><font face="Times New Roman" size="3">By: <u>/s/ Gene S. Bertcher</u></font></td>

                <td align="left"><font face="Times New Roman" size="3">&nbsp;</font></td>

                <td align="left"><font face="Times New Roman" size="3">&nbsp;</font></td>
            </tr>

            <tr valign="bottom">
                <td align="left" width="190">
                </td>

                <td align="left" width="135"><font face="Times New Roman" size="3">&nbsp;</font></td>

                <td align="left" width="140"><font face="Times New Roman" size="3">&nbsp;</font></td>

                <td align="left" width="376"><font face="Times New Roman" size="3">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Gene S. Bertcher, Chairman, Principal</font></td>

                <td align="left"><font face="Times New Roman" size="3">&nbsp;</font></td>

                <td align="left"><font face="Times New Roman" size="3">&nbsp;</font></td>
            </tr>

            <tr valign="bottom">
                <td align="left" width="190">
                </td>

                <td align="left" width="135"><font face="Times New Roman" size="3">&nbsp;</font></td>

                <td align="left" width="140"><font face="Times New Roman" size="3">&nbsp;</font></td>

                <td align="left" width="376"><font face="Times New Roman" size="3">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Executive Officer and Chief Financial</font></td>

                <td align="left"><font face="Times New Roman" size="3">&nbsp;</font></td>

                <td align="left"><font face="Times New Roman" size="3">&nbsp;</font></td>
            </tr>

            <tr valign="bottom">
                <td align="left" width="190">
                </td>

                <td align="left" width="135"><font face="Times New Roman" size="3">&nbsp;</font></td>

                <td align="left" width="140"><font face="Times New Roman" size="3">&nbsp;</font></td>

                <td align="left" width="376"><font face="Times New Roman" size="3">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Officer</font></td>

                <td align="left"><font face="Times New Roman" size="3">&nbsp;</font></td>

                <td align="left"><font face="Times New Roman" size="3">&nbsp;</font></td>
            </tr>
        </table>
        <br>
        <br>

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        &nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 3.5in; TEXT-INDENT: -252px" align="left">&nbsp;&nbsp;&nbsp;&nbsp;</p>

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<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>nce8kex161112008.htm
<TEXT>
<html>
    <head>
        <title></title>
        <!-- Created by EDGAR Ease Plus (EDGAR Ease+) -->
        <!-- Control Number:                                                                  -->
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        <div style="WIDTH: 600px">
            <p style="MARGIN-TOP: 1.8pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">November 19, 2008</p>

            <p></p>

            <p style="MARGIN: 9pt 3.9in 0pt 0in; TEXT-INDENT: 0px" align="left">Securities and Exchange Commission 100 F. Street</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">Washington, D.C. 20549</p>

            <p></p>

            <p style="MARGIN: 10.8pt 4.2in 0pt 0in; TEXT-INDENT: 0px" align="left">Re: New Concept Energy, Inc. Commission File No. 000-08187</p>

            <p style="MARGIN-TOP: 12.6pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify">We have read the statements that we understand New Concept Energy, Inc. will include in Item 4.01 of the Form 8-K report it will file regarding the recent change of auditors. We agree with such statements made regarding our firm.</p>

            <p style="MARGIN-TOP: 14.4pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">We have no basis to agree or disagree with any other statement made in Item 4.01 of such report.</p>

            <p style="MARGIN-TOP: 12.6pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">Sincerely,</p>

            <p></p>

            <p style="MARGIN: 10.8pt 4.3in 0pt 0in; TEXT-INDENT: 0px" align="left">/s/ Farmer, Fuqua &amp; Huff P. C. Farmer, Fuqua &amp; Huff, P.C.</p>
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