<SEC-DOCUMENT>0001010549-17-000493.txt : 20180523
<SEC-HEADER>0001010549-17-000493.hdr.sgml : 20180523
<ACCEPTANCE-DATETIME>20171218170449
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001010549-17-000493
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20171218

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:		1603  LBJ  FREEWAY
		STREET 2:		SUITE 300
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75234
		BUSINESS PHONE:		9724078400

	MAIL ADDRESS:	
		STREET 1:		1603  LBJ  FREEWAY
		STREET 2:		SUITE 300
		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
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<P STYLE="font: 14pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">METZGER &amp; McDONALD PLLC</P>

<P STYLE="font: 7pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-variant: small-caps">A
PROFESSIONAL LIMITED LIABILITY COMPANY</FONT></P>

<P STYLE="font: 7pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-variant: small-caps">ATTORNEYS,
MEDIATORS &amp; COUNSELORS</FONT></P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 37%; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt; font-variant: small-caps; line-height: 106%">Steven C. Metzger</FONT></TD>
    <TD STYLE="width: 28%; text-align: center; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt; font-variant: small-caps; line-height: 106%">3626 N. Hall Street, Suite 800</FONT></TD>
    <TD STYLE="width: 35%; line-height: 107%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt; font-variant: small-caps; line-height: 106%">Direct Dial 214-740-5030</FONT></TD>
    <TD STYLE="text-align: center; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt; font-variant: small-caps; line-height: 106%">Dallas, Texas 75219-5133</FONT></TD>
    <TD STYLE="text-align: right; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt; font-variant: small-caps; line-height: 106%">Facsimile 214-224-7555</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt; font-variant: small-caps; line-height: 106%">smetzger@pmklaw.com</FONT></TD>
    <TD STYLE="text-align: center; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt; font-variant: small-caps; line-height: 106%">214-969-7600</FONT></TD>
    <TD STYLE="text-align: right; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt; font-variant: small-caps; line-height: 106%">214-523-3838</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 107%">&nbsp;</TD>
    <TD STYLE="line-height: 107%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt; font-variant: small-caps; line-height: 106%"><U>www.pmklaw.com</U></FONT></TD>
    <TD STYLE="text-align: right; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt; font-variant: small-caps; line-height: 106%">214-969-7635</FONT></TD></TR>
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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in; text-align: center">December 18, 2017</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in; text-align: justify"><B>Via EDGAR</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in; text-align: justify">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in; text-align: justify">100 F Street, N. E., Mail Stop 4628</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in; text-align: justify">Washington, D. C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in; text-align: justify">Attn: Carl Hiller, Branch Chief</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in; text-align: justify">Office of Natural Resources</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in; text-align: justify">&nbsp;</P>

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<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">Re:</TD><TD STYLE="text-align: justify; padding-right: 0.5in">New Concept Energy, Inc.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 1.5in; text-align: justify">Form 10-K for the fiscal year
ended December 31, 2016</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 1.5in; text-align: justify">Filed April 5, 2017</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 1.5in; text-align: justify">File No. 0-08187</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in; text-align: justify">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in; text-align: justify; text-indent: 0.5in">On behalf of New
Concept Energy, Inc., a Nevada corporation (&ldquo;<B>GBR</B>&rdquo;), 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 5, 2017. The response to such letter of comments by GBR cannot reasonably be made within ten business days after
December 5, 2017, by reason of previously scheduled commitments of personnel, auditors and petroleum engineers over the holidays.
GBR will not be able to provide a response to the letter of comments until at least January 10, 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in; text-align: justify; text-indent: 0.5in">This letter is being
filed under the EDGAR system following a telephone conversation between the undersigned and Carl Hiller, Branch Chief, on December
18, 2017. 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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 4.5in; text-align: justify">Very truly yours,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 4.5in; text-align: justify">/s/ Steven C. Metzger</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 4in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 4.5in; text-align: justify">Steven C. Metzger</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in; text-align: justify">SCM/bds</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in; text-align: justify">&nbsp;</P>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">cc:</TD><TD STYLE="text-align: justify; padding-right: 0.5in">Gene S. Bertcher, President</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in; text-align: justify; text-indent: 0.5in">New Concept Energy,
Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in; text-align: justify; text-indent: 0.5in">1603 LBJ Freeway,
Suite 300</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 5.5in; text-align: justify; text-indent: -4.5in">Dallas,
Texas 75234&#9;&#9;&#9;</P>



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