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 |
December 18, 2017
Via EDGAR
Securities and Exchange Commission
100 F Street, N. E., Mail Stop 4628
Washington, D. C. 20549
Attn: Carl Hiller, Branch Chief
Office of Natural Resources
| Re: | New Concept Energy, Inc. |
Form 10-K for the fiscal year ended December 31, 2016
Filed April 5, 2017
File No. 0-08187
Ladies and Gentlemen:
On behalf of New Concept Energy, Inc., a Nevada corporation (“GBR”), 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.
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.
Very truly yours,
/s/ Steven C. Metzger
Steven C. Metzger
SCM/bds
| cc: | Gene S. Bertcher, President |
New Concept Energy, Inc.
1603 LBJ Freeway, Suite 300
Dallas, Texas 75234
