---
schema_version: "secwatch.filing_event.v1"
accession: "0001214659-24-000435"
form_type: "8-K"
ticker: "GBR"
cik: "0000105744"
company_name: "New Concept Energy, Inc."
filed_at: "2024-01-08T23:59:59+00:00"
generated_at: "2026-06-07T01:56:19.612069+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# New Concept Energy auditor Swalm resigns effective Jan 2, 2024 due to retirement

## Summary
- Swalm & Associates resigned as independent registered public accountant effective January 2, 2024; reason: retirement of principal Edward S. Swalm.
- Swalm had audited the company since 2008; no adverse or qualified opinions issued on prior financial statements.
- No successor auditor has been appointed; the company will engage a new independent accounting firm.
- Swalm provided a confirming letter to the SEC agreeing with the company's 8-K statements.

## SEC filing metadata
- accession: 0001214659-24-000435
- form_type: 8-K
- ticker: GBR
- cik: 0000105744
- company_name: New Concept Energy, Inc.
- filed_at: 2024-01-08T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/105744/000121465924000435/0001214659-24-000435-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/105744/000121465924000435/b182428k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001214659-24-000435
- JSON: https://secwatch.observer/filing/0001214659-24-000435.json
- Plain text: https://secwatch.observer/filing/0001214659-24-000435.txt

## Key facts
- Auditor Changes
  Swalm & Associates P. C. resigned as auditor of New Concept Energy, Inc..
  - Action: resignation
  - Auditor: Swalm & Associates P. C.
  source text: , 2024, Swalm & Associates P. C. (“Swalm”) notified the Audit Committee Chairman and the Chief Financial Officer of New Concept Energy, Inc. (the “Company” or the “Issuer” or “GBR”) that effective immediately Swalm was ceasing its services as independent registered public accountants for GBR, a decision due to the upcoming retirement of the principal of Swalm, Edward S. Swalm, CPA. The notice has the effect of a resignation and advises that Swalm will cooperate with GBR’s new
  evidence_url: https://www.sec.gov/Archives/edgar/data/105744/000121465924000435/0001214659-24-000435-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.