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<SEC-DOCUMENT>0000950123-09-072960.txt : 20110104
<SEC-HEADER>0000950123-09-072960.hdr.sgml : 20110104
<ACCEPTANCE-DATETIME>20091223120726
<PRIVATE-TO-PUBLIC>
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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<HEAD>
<TITLE>corresp</TITLE>
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<DIV style="font-family: ">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><DIV STYLE="FONT-SIZE: 14PT">METZGER &#038; McDONALD PLLC</DIV><BR>
<FONT style="font-variant: SMALL-CAPS">A PROFESSIONAL LIMITED LIABILITY COMPANY</FONT><BR>
<FONT style="font-variant: SMALL-CAPS">ATTORNEYS, MEDIATORS &#038; COUNSELORS</FONT>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="30%"></TD>
    <TD width="5%"></TD>
    <TD width="30%"></TD>
    <TD width="5%"></TD>
    <TD width="30%"></TD>
</TR>
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<TR>
    <TD>&nbsp;</TD>
</TR>


<TR valign="bottom">
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Steven C. Metzger</FONT><BR>
<FONT style="font-variant: SMALL-CAPS">Direct Dial 214-740-5030</FONT><BR>
<FONT style="font-variant: SMALL-CAPS">smetzger@pmklaw.com</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT style="font-variant: SMALL-CAPS">3626 N. Hall Street, Suite&nbsp;800</FONT><BR>
<FONT style="font-variant: SMALL-CAPS">Dallas, Texas 75219-5133</FONT><BR>
<FONT style="font-variant: SMALL-CAPS">214-969-7600</FONT><BR>
<FONT style="font-variant: SMALL-CAPS"><U>www.pmklaw.com</U></FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><FONT style="font-variant: SMALL-CAPS">Facsimile 214-224-7555</FONT><BR>
<FONT style="font-variant: SMALL-CAPS">214-523-3838</FONT><BR>
<FONT style="font-variant: SMALL-CAPS">214-969-7635</FONT></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">December&nbsp;23, 2009
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>Via EDGAR</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Securities and Exchange Commission<BR>
100 F. Street NE<BR>
Mail Stop 4628<BR>
Washington, D.C. 20549<BR>
Attn: Karl Hiller, Branch Chief<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Joanna Lam
</DIV>


<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="6%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="RIGHT">Re:</TD>
    <TD>&nbsp;</TD>
    <TD>New Concept Energy, Inc. (Commission File No.&nbsp;000-08187; CIK
No.&nbsp;0000105744 &#151; Form&nbsp;10-K for the fiscal year ended December&nbsp;31, 2008
filed April&nbsp;15, 2009; Form&nbsp;10-Q for the fiscal quarter ended March&nbsp;31,
2009 filed May&nbsp;13, 2009; Form&nbsp;10-Q for the fiscal quarter ended June&nbsp;30,
2009 filed August&nbsp;14, 2009; Form&nbsp;10-Q for the fiscal quarter ended
September&nbsp;30, 2009 filed November&nbsp;13, 2009)</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Ladies and Gentlemen:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On behalf of New Concept Energy, Inc., a Nevada corporation (&#147;GBR&#148;), 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&nbsp;15, 2009. The response to such letter of comments by GBR
cannot reasonably be made within ten business days after December&nbsp;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&nbsp;19, 2010
which is approximately ten business days after the completion of the Christmas and
year end holidays.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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
(&#147;SEC&#148;) who herself has indicated she will not be returning to the office until
January&nbsp;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.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; MARGIN-LEFT: 46%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Very truly yours,
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" style="border-bottom: 1px solid #000000" align="left">                                                            /s/  Steven C. Metzger
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Steven C. Metzger&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">cc:</TD>
    <TD>&nbsp;</TD>
    <TD>Gene S. Bertcher, President<BR>
New Concept Energy, Inc.<BR>
1755 Wittington Place, Suite&nbsp;340<BR>
Dallas, Texas 75234</TD>
</TR>
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio --><!-- /Folio -->
</DIV>

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