“EXHIBIT 99.5”
SWALM &ASSOCIATES, P.C. | ||
Certified Public Accountants, Auditors and Consultants | 2435 N. Central Expy, Ste 1200 | |
Richardson, Texas 75080 | ||
Office (972) 516-8800 | ||
Fax (972) 516-0600 |
January 4, 2024
Office of the Chief
Accountant Securities
and Exchange Commission
460 Fifth Street N. W.
Washington, DC 20549
Re: New Concept Energy, Inc.
Commission File Number 000-08187
We have received a copy of, and are in agreement with, the statements being made by New Concept Energy, Inc. in Item 4.01 of its Form 8-K reporting events occurring on January 2, 2024, captioned “Changes in Registrant’s Certifying Accountant.”
We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K.
Very truly yours,
SWALM & ASSOCIATES, P.C.
Edward S. Swalm
Edward S. Swalm, CPA
ESS/mb
MEMBERS OF THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS