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<SEC-DOCUMENT>0000950123-10-084699.txt : 20110104
<SEC-HEADER>0000950123-10-084699.hdr.sgml : 20110104
<ACCEPTANCE-DATETIME>20100908211934
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-10-084699
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100908

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>
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<TYPE>CORRESP
<SEQUENCE>1
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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">METZGER &#038; McDONALD PLLC<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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<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top"><FONT style="FONT-variant: SMALL-CAPS">Steven C. Metzger</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT style="FONT-variant: SMALL-CAPS">3626 N. Hall Street, Suite&nbsp;800</FONT></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top"><FONT style="FONT-variant: SMALL-CAPS">Direct Dial 214-740-5030</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT style="FONT-variant: SMALL-CAPS">Dallas, Texas 75219-5133</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><FONT style="FONT-variant: SMALL-CAPS">Facsimile 214-224-7555</FONT></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top"><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">214-969-7600</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><FONT style="FONT-variant: SMALL-CAPS">214-523-3838</FONT></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><U><FONT style="FONT-variant: SMALL-CAPS">www.pmklaw.com</FONT></U>
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><FONT style="FONT-variant: SMALL-CAPS">214-969-7635</FONT></TD>
</TR>
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<TR valign="bottom">
    <TD align="left" valign="top">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">September&nbsp;8, 2010</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
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<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>Via EDGAR</I></B>
</DIV>

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    <TD colspan="3" valign="top" align="left">The Securities and Exchange Commission</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" valign="top" align="left">100 F Street, N.E.</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" valign="top" align="left">Washington, D.C. 20549</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Attn:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Karl Hiller, Branch Chief</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Joanna Lamb, Staff Accountant</TD>
</TR>
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</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>
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<TR valign="top">
    <TD nowrap align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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, 2009;
Form&nbsp;10-Q for the fiscal quarter ended March&nbsp;31, 2010; Response Letter
dated July&nbsp;22, 2010</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 August&nbsp;13, 2010. Schedule&nbsp;1 annexed to this letter contains the
responses to the comments of the Staff. In each instance on such Schedule, for
convenience, each comment of the Staff is repeated, followed in each instance by the
applicable response to such comment or explanation. Also included in such response,
where appropriate, is a letter/page reference to the text to the applicable document
or instrument referred to in the comment.
</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 in direct response to the
comments of the Staff. If you would like to discuss any item concerning the
referenced matter included in this letter or Schedule&nbsp;1, 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.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 50%">Very truly yours,

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 50%">/s/ Steven C. Metzger

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 50%">Steven C. Metzger

</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="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>


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<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>SCHEDULE 1</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Response to Comments of the Staff of<BR>
The Securities and Exchange Commission<BR>
by letter dated August&nbsp;13, 2010 with respect to<BR>
Form&nbsp;10-K for the fiscal year ended December&nbsp;31, 2009 and<BR>
Form&nbsp;10-Q for the fiscal quarter ended March&nbsp;31, 2010<BR>
New Concept Energy, Inc.<BR>
Commission File No.&nbsp;000-08187</B>
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><DIV align="center"><DIV style="FONT-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following information is to provide a response to comments of the Staff of the Securities
and Exchange Commission rendered by letter dated August&nbsp;13, 2010 with respect to Form 10-K Annual
Report to the Securities and Exchange Commission for the fiscal year ended December&nbsp;31, 2009 of New
Concept Energy, Inc. (the &#147;Company&#148; or &#147;GBR&#148;) as well as Form 10-Q for the quarter ended March&nbsp;31,
2010. For convenience, each comment of the Staff is restated below, with our response noted
immediately following the comment. Also included in such response is a letter/page reference to
the text of each instrument where applicable.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B>Form&nbsp;10-K for the Fiscal Year Ended December&nbsp;31, 2009</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>General</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Comment/Observation No.&nbsp;1. </B>Please submit complete draft amendments to your filings,
reflecting all of the revisions that you have agreed to make in response to prior comments and the
additional revisions necessary to comply with the following comments.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Response to Comment/Observation No.&nbsp;1. </B>Attached in PDF format is a copy of the draft
amendments to the Company&#146;s filing&#146;s reflecting all of the revisions the Company agreed to be made
in response to prior comments and the additional revisions necessary to comply with the teo
comments below; revisions are reflected in red and italics. The only changes not so identified are
Exhibits 99.1 and 99.2 which are PDF files of reserve studies.
</DIV>

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


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Comment/Observation No.&nbsp;2. </B>We have read your response to prior comment 2 indicating
that you intend to rework existing wells before you begin the process of identifying locations to
drill wells necessary to access your undeveloped reserves. We also observe that you show zero
development of the quantities claimed as undeveloped reserves since you acquired them in 2008. In
order to properly book these quantities as reserves you would need to satisfy the criteria in Rule
4-10(a)(31)(ii) of Regulation&nbsp;S-X. You may gain a better understanding of what constitutes a
development project and what is entailed in adopting a development plan by reading the guidance in
the answers to questions 108.01 and 131.04 in the Compliance and Disclosure Interpretations located
on our website at the following address.
</DIV>

<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><U>http://www.sec.gov/divisions/corpfin/guidance/oilandgas-interp.htm</U>
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->1<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If you are not able to show how you have satisfied the criteria for claiming the undeveloped
reserves you would need to eliminate these quantities and related information from your reserve
disclosures. This would also entail revisiting and recomputing your ceiling tests for each period
- - please explain your efforts in this regard and the results in your reply. If you believe that
you can support your view of these quantities as reserves please submit the documentation that
constitutes your development plan and adoption/final investment decision, and provide the
disclosures necessary to apprise investors of these details.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Response to Comment/Observation No.&nbsp;2. </B>The Company acquired its oil and gas reserves in the
Ohio/West Virginia region on September&nbsp;1, 2008 or approximately two years ago. The Company is also
aware when calculating undeveloped reserves, in general, a company may only classify undrilled
locations as having undeveloped reserves if a development plan has been adopted for drilling in the
next five years.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company&#146;s original plan was to rework certain of the existing wells prior to drilling its
undeveloped reserves. We began the rework program in June&nbsp;2010. Since the response to the SEC on
May&nbsp;19, 2010, to a comment on this topic, the Company has reviewed its development plan and
determined that its efforts would be better served by drilling the undeveloped reserves in tandem
with the rework program. A review has been made of the undeveloped acreage and plans have been
developed for a drilling program. On July&nbsp;7, 2010 the Company entered into an agreement to drill
the first well which commenced drilling on or about August&nbsp;15, 2010.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The discussion of the development plan will be included in revised Item&nbsp;2 to reflect the
current drilling program.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B>Management&#146;s Discussion and Analysis</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>Critical Accounting Policies</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>Oil and Gas Property Accounting</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Comment/Observation No.&nbsp;3. </B>We have read the revisions you proposed in response to prior
comments 3 and 4 pertaining to your application of the full cost rules. The revisions that you
have proposed indicate ongoing confusion about the requirements for impairment assessments of
unevaluated properties and ceiling tests of all property costs.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For example, in describing the ceiling test you identify one component of the ceiling is &#147;the lower
of cost or estimated value of unimproved properties&#148; The term <I>unimproved </I>would generally translate
as undeveloped, which generally implies proved but not developed, and is therefore not the same as
<U>unproved</U>, which is the term that should have been utilized to comply. The disclosures you
proposed for the first and second paragraphs under Oil and Gas Property Accounting on page 3
incorrectly include the term unimproved.
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->2<!-- /Folio -->
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<DIV style="font-family: 'Times New Roman',Times,serif">
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">You have also not clarified in the first paragraph under Oil and Gas Property Accounting on page 3
that this component of the ceiling test would be the lower of cost or estimated <I>fair value </I>of
unproved property costs that are <I>subject to amortization</I>, meaning that the property was previously
evaluated and found to have no reserves or to have been impaired. Please revise accordingly.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">There is also a need to differentiate between <I>assessments </I>of unproved properties and <I>ceiling tests</I>
of all property costs in your application of the full cost rules. In response to our comment
asking you to clarify that you conduct the ceiling test at least quarterly, you added disclosure
indicating that you are assessing properties on a quarterly basis and explain how amounts found to
be impaired are added to the costs of unproved properties subject to amortization. We do not
object to your conducting assessments on a quarterly basis but you should be aware that the full
cost rules only require assessments of unevaluated/unproved properties annually.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We would like you to further clarify and acknowledge if true that you are conducting the ceiling
test on a quarterly basis as is required. It appears that you could refine the disclosures
pertaining to the ceiling test in the first paragraph under Oil and Gas Property Accounting on page
3 to accomplish this objective, and the disclosures about assessments in the second paragraph under
that heading to clarify that you are referring to unproved properties. Please similarly modify the
corresponding disclosures under Note B to your financial statements.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Response to Comment/Observation No.&nbsp;3. </B>The disclosure has been revised in Item&nbsp;7.
Management&#146;s Discussion and Analysis and in Note B. to the Financial Statements to comply with your
comments regarding the full cost ceiling test and assessment of any unproved properties.
Specifically, the policy language has been modified to include the correct components and to state
that a ceiling test is conducted on a quarterly basis and an assessment of any unproved properties
on an annual basis.
</DIV>


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