METZGER & McDONALD PLLC
A PROFESSIONAL LIMITED LIABILITY COMPANY
ATTORNEYS, MEDIATORS & COUNSELORS
Steven C. Metzger | 3626 N. Hall Street, Suite 800 | |
Direct Dial 214-740-5030 | Dallas, Texas 75219-5133 | Facsimile 214-224-7555 |
smetzger@pmklaw.com | 214-969-7600 | 214-523-3838 |
| www.pmklaw.com | 214-969-7635 |
September 25, 2012
Via EDGAR
Securities and Exchange Commission
100 F Street. N.E.
Washington, D.C. 20549
Attn: H. Roger Schwall, Assistant Director
Caroline Kim. Staff Attorney
| Re: | New Concept Energy, Inc. (Commission File No. 000-08187; CIK No. 0000105744) -Form 10-K for the fiscal year ended December 31, 2011 filed March 30, 2012 Form 10-Q for the fiscal quarter ended June 30, 2012 filed August 14. 2012 |
Ladies and Gentlemen:
On behalf of New Concept Energy. Inc., a Nevada corporation ("NCE"), this letter is being filed as correspondence uploaded on the EDGAR system on behalf of NCE to confirm a telephone request for an extension of time to respond to a letter of comment from the Staff of the Securities and Exchange Commission dated September 12, 2012 until Monday. October 8. 2012.
On behalf of NCE, we undertake to have appropriate responses filed to the letter of comment on or prior to Monday, October 8, 2012.
If you would like to discuss any item concerning the referenced matter included in this letter, please do not hesitate to contact the undersigned at 214-740-5030 direct or Gene S. Bertcher, President of NCE at 469-522-4238.
| Very truly yours, |
| |
| /s/ Steven C. Metzger |
| |
| Steven C. Metzger |
| cc: | New Concept Energy, Inc. |
| | 1603 LBJ Freeway, Suite 300 |
| | Dallas. Texas 75234 |
| | Attn: Gene S. Bertcher, President |