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<SEC-DOCUMENT>0000950123-10-096098.txt : 20110104
<SEC-HEADER>0000950123-10-096098.hdr.sgml : 20110104
<ACCEPTANCE-DATETIME>20101026155724
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-10-096098
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20101026

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>
<HTML>
<HEAD>
<TITLE>corresp</TITLE>
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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%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
</TR>
<TR></TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<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="center" 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="center" valign="top">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><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">214-969-7635</FONT></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">October&nbsp;26, 2010
</DIV>


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


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Securities and Exchange Commission<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549<BR>
Attn: Karl Hiller, Branch Chief<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Joanna Lamb, Staff Accountant

</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">Re:</TD>
    <TD width="1%">&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 10-Q for the fiscal quarter ended March&nbsp;31, 2010; Form 10-Q for the
fiscal quarter ended June&nbsp;30, 2010; Response Letter dated October&nbsp;1, 2010</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Ladies and Gentlemen:

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On behalf of New Concept Energy, Inc., a Nevada corporation (&#147;GBR&#148;) this letter
is being filed as amended 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 October&nbsp;1, 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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A prior response dated October&nbsp;22, 2010 has attached thereto an incorrect copy of
a letter dated March&nbsp;23, 2010; this amended response has the correct version attached.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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: 70%">Very truly yours,

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 70%">/s/ Steven C. Metzger

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 70%">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>


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



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


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


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>Amended Response to Comments of the Staff of<BR>
The Securities and Exchange Commission<BR>
by letter dated October&nbsp;1, 2010 with respect to<BR>
Form 10-K for the fiscal year ended December&nbsp;31, 2009,<BR>
Form 10-Q for the fiscal quarter ended March&nbsp;31, 2010 and<BR>
Form 10-Q for the fiscal quarter ended June&nbsp;30, 2010<BR>
New Concept Energy, Inc.<BR>
Commission File No.&nbsp;000-08187</B><BR>
<BR>
<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 an amended response to comments of the Staff of the Securities
and Exchange Commission rendered by letter dated October&nbsp;1, 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 and Form 10-Q for the quarter ended June&nbsp;30, 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: 6pt"><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 include an explanatory note at the forepart of the
Form 10-K/A summarizing the revisions you have made and directing readers to those sections of the
document where further details are provided. In addition, all amendments must include new
certifications by each of your principal executive officer and principal financial officer to
comply with Rule&nbsp;12b-15 of Regulation&nbsp;12B.
</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 is a form of explanatory note to be included
in the forepart of the Form 10-K/A summary the revisions made which also includes new certification
of the Principal Executive Officer and Chief Financial Officer.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>Properties, page 8</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 the revisions your proposed in response to
prior comment two of our letter dated August&nbsp;13, 2010, indicating that plans for a drilling program
covering your undeveloped reserves were formalized in May&nbsp;2010. However, your proposed disclosure
under this heading indicates that you will begin implementing your drilling program in 2009.
Please resolve this inconsistency.
</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">Further, since you had not previously adopted a drilling plan for your undeveloped reserves, please
address the implications of incorrectly reporting reserves for these properties and utilizing the
related quantities in your ceiling tests at each quarter-end since acquiring the property
interests. If you believe the revisions would not be material please submit your materiality
analysis.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If you believe that you met the requirements to book the reserves during 2010, please submit the
documentation that constitutes your development plan and adoption/final investment decision, as
previously requested.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Finally, we do not believe that your annual report should include disclosures about events that
occurred subsequent to the date that you originally filed your annual report as this may give
readers an inaccurate understanding of events. Please make the necessary revisions to your
proposed disclosure.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Any details of your subsequent adoption of a development plan should be disclosed in the quarterly
report covering that period and the subsequent period prior to filing; and possibly a current
report on Form 8-K.
</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>In September, 2008, the Company through its
acquisition of Carl E. Smith, Inc. acquired 20,000 acres of mineral rights in Ohio and West
Virginia. The 20,000 acres are both surrounded and interspersed by hundreds of existing wells of
which 114 producing wells were owed by Carl E. Smith and other non related owners owned the rest.
The entire area has pipelines in place and decades of information regarding reserves.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In connection with the acquisition, the Company formulated a development plan to rework existing
wells, to improve production using modern technology (both in proved developed and proved
undeveloped reserves), and to drill new wells (in proved undeveloped reserves). The Company&#146;s
independent petroleum engineer prepared reserve studies as of the acquisition date, December&nbsp;31,
2008 and 2009 based upon existing production from the Company&#146;s and other wells in the area and the
Company&#146;s plan for drilling in the undeveloped reserves portion of the acreage.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">During the year ending December&nbsp;31, 2009, the Company increased the number of operating wells from
114 to 122 but due to the economy was behind on its original timetable for drilling new wells. In
early 2010, the Company revised its development plan and committed additional resources to drilling
new wells and began drilling in May&nbsp;2010. During the remainder of 2010, the Company has continued
to improve production using current technology and to drill new wells.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>Exhibit&nbsp;99.1</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>The report indicates that it includes schedule 4 which
presents the individual cash flows for the various entities. It appears you would need to attach
this schedule in order for the report to be complete. If such information is not intended to be
part of the summary of conclusions the report will need to clarify.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->2<!-- /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">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Response to Comment/Observation No.&nbsp;3. </B>With the last comment letter we inadvertently included
a prior report letter from the petroleum engineer. Attached is the revised report index and report
letter. The new report letter refers to what was formerly Schedule&nbsp;4 as supplemental data. For
purposes of the Form 10-K, the Company believes it is not necessary to include 60 pages of
supplemental data.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>Form&nbsp;10-Q for the Fiscal Quarter Ended June&nbsp;30, 2010</B></U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>Controls and Procedures, page 13</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Comment/Observation No.&nbsp;4. </B>We note your officers concluded that your disclosure
controls and procedures were &#147;...effective in timely alerting them to material information relating
to the Company...which is required to be included in the Company&#146;s periodic SEC filings.&#148; This
representation implies a limitation on the scope of your conclusion as it does not address other
aspects of the definition.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If you are going to include a representation about <I>how </I>the disclosure controls and procedures are
effective, rather than conclude only on whether they were effective or not effective, then you
should use the appropriate language, as expressed in Rule&nbsp;13a-15(e) of Regulation&nbsp;13A, i.e.
&#148;...controls and other procedures of an issuer that are designed to ensure that information
required to be disclosed by the issuer in the reports that it files or submits under the Act...is
recorded, processed, summarized and reported, within the time periods specified in the Commission&#146;s
rules and forms.&#148; Please revise your disclosure as necessary to clarify.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Response to Comment/Observation No.&nbsp;4. </B>No limitation on the scope of the conclusion was
intended to be implied. The Company does not have any limitation on the scope of the conclusion.
In the future filings, the following language will appear as applicable as you have requested:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#147;<B>Item&nbsp;4T. Controls and Procedures</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Based on an evaluation by our management (with the participation of our Principal
Executive Officer and Principal Financial Officer), as of the end of the period covered by
this report, those officers concluded that the Company&#146;s disclosure controls and procedures
are effective in ensuring that information required to be disclosed by the Company in
reports that it files or submits under the Securities Exchange Act of 1934, as amended, is
accumulated and communicated to them in a manner that allows for timely decisions regarding
required disclosures and are effective in ensuring that such information is recorded,
processed, summarized and reported within the time periods specified in the Commission&#146;s
rules and forms.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;There has been no change in our internal control over financial report (as defined in
Exchange Act Rule&nbsp;13a-15(f)) during the most recent fiscal quarter that has materially
affected, or is reasonably likely to materially affect, the Company&#146;s internal control over
financial reporting.&#148;
</DIV>


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</DIV>



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


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>AMENDMENT NO. 1 FOR ANNUAL REPORT ON 10-K FOR<BR>
NEW CONCEPT ENERGY, INC.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned registrant hereby amends the following items, exhibits, or other portions of
its Annual Report on Form 10-K for the fiscal year ended December&nbsp;31, 2009 as set forth below in
the substituted pages attached hereto which replace the same numbered pages in the original filing.
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Page 3, Item&nbsp;1 &#151; Business &#151; &#147;Oil and Gas Operations&#148; added second and third paragraphs</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Page 8, Item&nbsp;2 &#151; &#147;Oil and Gas&#148; added disclosures pertaining to Reserves Estimation,
Development Plan, Proved Reserves, Well Statistics and Acreage Statistics</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Page 15, Item&nbsp;7 &#151; &#147;Oil and Gas Property Accounting&#148; revised Disclosure</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Page 44, Note A &#151; &#147;Business Description and Presentation&#148; &#151; Acquisition of Carl E.
Smith Companies Added Disclosure pertaining to the purchase price paid and opening balance
sheet for the acquisition of Carl E. Smith etal</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Page 46, Note B &#151; &#147;Full Cost Accounting&#148; Summary of Significant Accounting Policies
revised disclosure for full cost accounting</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Page 61-63, Note P &#151; &#147;Supplemental Financial Information on Oil and Natural Gas
Exploration, Development and Production Activities (unaudited)&#148; added tables</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Page 66, &#147;Exhibit&nbsp;23.2&#148; &#151; Added Consent of Independent Petroleum Consultant</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>&#147;Exhibit&nbsp;31.1&#148; &#151; Rule&nbsp;13a-14(e) Certification by Principal Executive Officer and Chief
Financial Officer</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>&#147;Exhibit&nbsp;32.1&#148; &#151; Certification of Principal Executive Officer and Chief Financial
Officer pursuant to 18 U.S.C. &#167; 1350, as adopted pursuant to Section&nbsp;906 of the
Sarbanes-Oxley Act of 2002</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>&#147;Exhibit&nbsp;99.1&#148; &#151; Reserve Study letter dated March&nbsp;23, 2010 prepared by Lee Keeling and
Associates  &#151; added report</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>&#147;Exhibit&nbsp;99.2&#148; &#151; Letter from Lee Keeling and Associates, Inc. dated March&nbsp;11, 2010
amending report letter of December&nbsp;31, 2008</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the Registrant ha
duly caused this Amendment to be signed on its behalf by the undersigned, thereunto duly
authorized.
</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">Dated:  October 22, 2010&nbsp;</TD>
    <TD colspan="3" align="left">New Concept Energy, Inc.<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ Gene S. Bertcher
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Gene S. Bertcher&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Principal Executive Officer, <br>President and Chief Financial Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


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




<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><B>EXHIBIT 99.1</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>ESTIMATED RESERVES<BR>
AND FUTURE NET REVENUE<BR>
OIL AND GAS PROPERTIES<BR>
MOUNTAINEER STATE ENERGY INC.</B>
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>MASTER INDEX</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>LETTER</B>
</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="88%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Number</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">SCHEDULES</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Summary Forecasts of Production, Income and Net Revenue
Discounted at 10 Per Cent</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Maximum to Minimum by Discounted Future Net Revenue
All Reserve Categories</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">One-Line Summary of Valuation and Reserves By Lease Name</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">3</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">SUPPLEMENTAL DATA</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Forecasts of
Production , Income and Net Revenue With
Historical and Forecast Production Curves By Reserve
Category and Start Date</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



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



<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><b>EXHIBIT
99.1</b>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><font style="font-variant:small-caps">Lee Keeling And Associates, Inc.</font>
</DIV>
<DIV align="center" style="font-size: 10pt; margin-top: 6pt"><font style="font-variant:small-caps">Petroleum
Consultants</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>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="left" valign="top">TULSA OFFICE
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">HOUSTON OFFICE</TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">First Place Tower
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">Kellog Brown and Root Tower</TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">15 East Fifth Street &#151; Suite&nbsp;3500
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">601 Jefferson Ave, &#151; Suite&nbsp;3790</TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">Tulsa, Oklahama 74103-4350
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">Houston, Texas 77002-7912</TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">(918) 587-5521 &#151; Fax: (918)&nbsp;587-2881
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">March&nbsp;23, 2010
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">(713) 651-8006 &#151; Fax: (281)&nbsp;754-4934</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">New
Concept Energy, Inc.<BR>
1755 Wittingtion Place, Suit 340<BR>
Dallas, Texas 75234

</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" nowrap align="left">Attn:&nbsp;</TD>

    <TD> Mr. Gene Bertcher<br>
Chief Executive officer</TD>
</TR>

</TABLE>
</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="48%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="45%">&nbsp;</TD>
</TR>
<TR></TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<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">Re:
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Estimated Reserves and  Future Net Revenue</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">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Proved Producing and Undeveloped Reserves</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">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Oil and Gas Properties Owned by</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">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Mountaineer State Energy Inc.</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

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

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In
accordance with your request; we have prepared an estimate of net proved
producing, non-producing, and undeveloped reserves and the future net revenue to
be realized from the interests owned by Mountaineer State Energy Inc.
(Mountaineer) in oil and gas properties located in the states of Ohio
and West
Virginia. The effective date of this estimate is December&nbsp;31, 2009, and the
results are summarized as follows:
</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="52%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="6">ESTIMATED REMAINING</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="6" style="border-bottom: 1px solid #000000">FUTURE NET REVENUE</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="6" style="border-bottom: 1px solid #000000">NET RESERVES</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2">Present Worth</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left">RESERVE</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 0px solid #000000">Oil</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 0px solid #000000">Gas</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 0px solid #000000">TOTAL</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 0px solid #000000">Disc. @ 10%</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"  style="border-bottom: 1px solid #000000">CLASSIFICATION</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"  style="border-bottom: 1px solid #000000">(BBLS)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>

<TD nowrap align="center" colspan="2"  style="border-bottom: 1px solid #000000">(MCF)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"  style="border-bottom: 1px solid #000000">{$)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"  style="border-bottom: 1px solid #000000">($)</TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Proved Developed</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Producing</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">19,291</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2,466,819</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">9,068,912</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">4,473,309</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Non-Producing</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">400,194</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1,568,819</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">247,666</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:30px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px">Sub-Total</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">19,291</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2,867,013</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">10,637,731</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">4,720,975</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Proved Undeveloped
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"></TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">
Primary</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">4,694,375</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">15,521,462</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">6,650,698</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:30px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Total All Reserves</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">19,291</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">7,561,388</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">26,159,193</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1l,37l,873</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:30px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Note: Totals may not agree with schedules due to roundoff.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Future net revenue is the amount exclusive of state federal income taxes, which
will accrue to the subject interests form continued operation of the
properties to depletion. It should not be construed as a fair market or trading
value.
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">WWW.LKAENGINEERS.COM
</DIV>



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



<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

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

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">No attempt has been made to determine whether the wells and facilities are in compliance with
various governmental regulations, nor have costs been included in the event they are not.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">This
report consists of various summaries. Schedule&nbsp;No. 1 presents summary forecasts by reserve
type of annual gross and net production, severance and ad valorem
taxes, operating income and net
revenue. Schedule&nbsp;No.&nbsp;2 is a sequential listing of the forecast entities based on discounted future
net revenues. A one-line alphabetical listing of the forecast entities is presented on Schedule
No.&nbsp;3. Supplemental data includes the individual cash flows for
the various entities. These are
accompanied by production decline curves that show our projections of future producing rates.
</DIV>

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

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">This estimate is concerned with approximately 215 gas wells of which 122 were selling gas on the
effective date. These wells are located in two Ohio counties, Athens and Meigs, and the three West
Virginia counties of Calhoun, Jackson and Roane. Composite production decline curves have been
prepared of gas production (sales)&nbsp;for each of the five
counties. These composite decline curves are
the &#147;forecast entities&#148; referred to in the preceding paragraphs.
</DIV>

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

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Reserves assigned to the various wells have been classified as &#147;proved developed&#148;
and &#147;proved undeveloped&#148; in accordance with the definitions of the proved reserves as promulgated by the
Securities and Exchange Commission (SEC). These are as follows:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Proved Developed Oil and Gas Reserves</U> are reserves that can be expected to be recovered
through existing wells with existing equipment and operating methods. Additional oil and gas
expected to be obtained through the application of fluid injection or other improved recovery
techniques for supplementing the natural forces and mechanisms of primary recovery
should be included as &#147;proved developed reserves&#148; only after testing by a pilot project or after
the operation of an installed program has confirmed through response that increased recovery will
be achieved.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Proved Undeveloped Oil and Gas Reserves</U> are reserves that are expected to be recovered from new
wells on undrilled acreage, or from existing wells where a relatively major expenditure is required
for recompletion. Reserves on undrilled acreage shall be limited to those drilling units
offsetting productive units that are reasonably certain of production when drilled. Proved reserves
for other undrilled units can be claimed only where it can be demonstrated with certainty that
there is continuity of production from the existing productive formation. Under no circumstances
should estimates for proved undeveloped
reserves be attributable to any acreage for which an application of fluid injection or other
improved recovery technique is contemplated, unless such techniques have been proved effective by
actual tests in the area and in the same reservoir.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Proved Developed Oil and Gas Reserves</U> attributed to the subject leases have been further
classified as &#147;proved developed producing,&#148; and &#147;proved developed non-producing.&#148;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Proved
Developed Producing Reserves</U> are those reserves expected to be recovered from
currently producing zones under continuation of present operating methods.
</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio -->2<!-- /Folio -->
</DIV>



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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Proved Developed Non-Producing Reserves</U> are those reserves expected to be recovered
from zones that have been completed and tested but are not yet producing due to situations
including, but not limited to, lack of market; minor completion problems that are expected to be
corrected, or reserves expected from future stimulation treatments based on analogy to nearby wells.
</DIV>

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

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">All of Mountaineer&#146;s active wells have been producing for a considerable length of time and all
have well-defined production declining trends. Reserves attributable to these wells were based upon
extrapolation of these decline trends to an economic limit.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Reserves
anticipated from workovers and/or undeveloped locations were based upon analogy with
nearby wells which are producing from the same horizons in the respective areas.
</DIV>

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

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

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Income from the recovery and sale of the estimated gas reserves was based on the average of prices
received on the first day of each month in 2009 as provided by the staff of Mountaineer. Gas was
being sold in both Ohio and West Virginia under two contracts , and the
weighted average prices in
each state were used, $6.319 per MCF in Ohio and $6.547 per MCF for gas sold in West Virginia.
These prices were held constant, but provisions were made for state severance and ad valorem taxes.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Income from oil sales was also based on the average of prices received the first day of each month
in 2009. This price supplied by Mountaineer was $55.97 per barrel and held constant with provisions
for state severance and ad valorem taxes.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Projected produced gas volumes from West Virginia wells were reduced to sales volumes based on
actual shrinkage data as provided by Mountaineer.
</DIV>

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

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Anticipated monthly expenses were based on actual expenses incurred in 2009 as supplied by
Mountaineer. Expenses were not escalated but held constant for the various recovery periods
</DIV>

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

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">As
provided by Mountaineer, provisions have been made for future expenses required for
workovers, drilling, and completion of wells drilled to capture the proved undeveloped reserves.
These costs have been held constant from current estimates.
</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio -->3<!-- /Folio -->
</DIV>



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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">

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

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Information upon which this estimate of net reserves and future net revenue has been based was
furnished by the staff of Mountaineer or was obtained by us from outside sources we consider to be
reliable. This information is assumed to be correct. No attempt has been made to verify title or
ownership of the subject properties. Wells were not inspected by a representative of this firm, nor
were they tested under our supervision; however, the performance of the majority of the wells was
discussed with the employees of Mountaineer.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">This report has been prepared utilizing methods and procedures regularly used by petroleum
engineers to estimate oil and gas reserves for properties of this type and character. The recovery
of oil and gas reserves and projection of producing rates are dependent upon many variable factors
including, prudent operation, compression of gas when needed, market demand, installation of
lifting equipment, and remedial work when required. The reserves included in this report have been
based upon the assumption that the wells will be operated in a prudent manner under the same
conditions existing on the effective date. Actual production results and future well data may yield
additional facts, not presently available to us, which may require an adjustment to our estimates.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The reserves included in this report are estimates only and should not be construed as being exact
quantities. They may or may not be actually recovered and if recovered, the revenues therefrom and
the actual costs related thereto could be more or less than the estimated amounts. As in all
aspects of oil and gas estimation, there are uncertainties inherent in the interpretation of
engineering data and, therefore, our conclusions necessarily represent only informed professional
judgments.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The projection of cash flow has been made assuming constant prices. There is no assurance that
prices will not vary. For this reason and those listed in the previous paragraph, the future net
cash from the sale of production from the subject properties may vary from the estimates contained
in this report.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The information developed during the course of this investigation, basis data, maps and worksheets
showing recovery determinations are available for inspection in our office.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We appreciate this opportunity to be of service to you.
</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 valign="top" align="left">&nbsp;</TD>

    <TD colspan="2" align="left">Very truly yours,<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">&nbsp;&nbsp;</TD>
    <TD colspan="2" align="left"><IMG src="d77175d7717500.gif" alt="(SIGNATURE)">
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">LEE KEELING AND ASSOCIATES, INC.&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
</TABLE>


<P align="center" style="font-size: 10pt"><!-- Folio -->4<!-- /Folio -->
</DIV>



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