<?xml version='1.0' encoding='iso-8859-1'?>
<!-- NeoClarus - iFile Suite version 6.233 -->
<link:linkbase xmlns="http://www.xbrl.org/2003/linkbase"
		xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
		xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd"
		xmlns:fil="http://www.newconcept.com/20151231"
		xmlns:link="http://www.xbrl.org/2003/linkbase"
		xmlns:xlink="http://www.w3.org/1999/xlink"
		xmlns:xbrldt="http://xbrl.org/2005/xbrldt"
		xmlns:xbrli="http://www.xbrl.org/2003/instance">
	<link:roleRef roleURI="http://www.newconcept.com/20151231/role/idr_CONSOLIDATEDBALANCESHEETS" xlink:type="simple" xlink:href="gbr-20151231.xsd#idr_CONSOLIDATEDBALANCESHEETS"/>
	<link:calculationLink xlink:type="extended" xlink:role="http://www.newconcept.com/20151231/role/idr_CONSOLIDATEDBALANCESHEETS">
		<link:loc xlink:type='locator' xlink:href='http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity' xlink:label='us-gaap_LiabilitiesAndStockholdersEquity'/>
		<link:loc xlink:type='locator' xlink:href='http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_Liabilities' xlink:label='us-gaap_Liabilities'/>
		<link:calculationArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/summation-item' xlink:from='us-gaap_LiabilitiesAndStockholdersEquity' xlink:to='us-gaap_Liabilities' use='optional' order='1.0' weight='1.0'/>
		<link:loc xlink:type='locator' xlink:href='http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_StockholdersEquity' xlink:label='us-gaap_StockholdersEquity'/>
		<link:calculationArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/summation-item' xlink:from='us-gaap_LiabilitiesAndStockholdersEquity' xlink:to='us-gaap_StockholdersEquity' use='optional' order='2.0' weight='1.0'/>
	</link:calculationLink>
	<link:roleRef roleURI="http://www.newconcept.com/20151231/role/idr_CONSOLIDATEDSTATEMENTOFOPERATIONS" xlink:type="simple" xlink:href="gbr-20151231.xsd#idr_CONSOLIDATEDSTATEMENTOFOPERATIONS"/>
	<link:calculationLink xlink:type="extended" xlink:role="http://www.newconcept.com/20151231/role/idr_CONSOLIDATEDSTATEMENTOFOPERATIONS">
		<link:loc xlink:type='locator' xlink:href='http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_Revenues' xlink:label='us-gaap_Revenues'/>
		<link:loc xlink:type='locator' xlink:href='http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_OilAndGasRevenue' xlink:label='us-gaap_OilAndGasRevenue'/>
		<link:calculationArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/summation-item' xlink:from='us-gaap_Revenues' xlink:to='us-gaap_OilAndGasRevenue' use='optional' order='1.0' weight='1.0'/>
		<link:loc xlink:type='locator' xlink:href='http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_RealEstateRevenueNet' xlink:label='us-gaap_RealEstateRevenueNet'/>
		<link:calculationArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/summation-item' xlink:from='us-gaap_Revenues' xlink:to='us-gaap_RealEstateRevenueNet' use='optional' order='2.0' weight='1.0'/>
	</link:calculationLink>
	<link:roleRef roleURI="http://www.newconcept.com/20151231/role/idr_CONSOLIDATEDSTATEMENTSOFCASHFLOWS" xlink:type="simple" xlink:href="gbr-20151231.xsd#idr_CONSOLIDATEDSTATEMENTSOFCASHFLOWS"/>
	<link:calculationLink xlink:type="extended" xlink:role="http://www.newconcept.com/20151231/role/idr_CONSOLIDATEDSTATEMENTSOFCASHFLOWS">
		<link:loc xlink:type='locator' xlink:href='http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities' xlink:label='us-gaap_NetCashProvidedByUsedInOperatingActivities'/>
		<link:loc xlink:type='locator' xlink:href='http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities' xlink:label='us-gaap_IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities'/>
		<link:calculationArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/summation-item' xlink:from='us-gaap_NetCashProvidedByUsedInOperatingActivities' xlink:to='us-gaap_IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities' use='optional' order='1.0' weight='1.0'/>
		<link:loc xlink:type='locator' xlink:href='http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_DepreciationDepletionAndAmortization' xlink:label='us-gaap_DepreciationDepletionAndAmortization'/>
		<link:calculationArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/summation-item' xlink:from='us-gaap_NetCashProvidedByUsedInOperatingActivities' xlink:to='us-gaap_DepreciationDepletionAndAmortization' use='optional' order='2.0' weight='1.0'/>
		<link:loc xlink:type='locator' xlink:href='gbr-20151231.xsd#fil_ImpairmentOfNaturalGasAndOilProperties' xlink:label='fil_ImpairmentOfNaturalGasAndOilProperties'/>
		<link:calculationArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/summation-item' xlink:from='us-gaap_NetCashProvidedByUsedInOperatingActivities' xlink:to='fil_ImpairmentOfNaturalGasAndOilProperties' use='optional' order='3.0' weight='1.0'/>
		<link:loc xlink:type='locator' xlink:href='http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_IncreaseDecreaseInInterestPayableNet' xlink:label='us-gaap_IncreaseDecreaseInInterestPayableNet'/>
		<link:calculationArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/summation-item' xlink:from='us-gaap_NetCashProvidedByUsedInOperatingActivities' xlink:to='us-gaap_IncreaseDecreaseInInterestPayableNet' use='optional' order='4.0' weight='1.0'/>
		<link:loc xlink:type='locator' xlink:href='http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ProfitLoss' xlink:label='us-gaap_ProfitLoss'/>
		<link:calculationArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/summation-item' xlink:from='us-gaap_NetCashProvidedByUsedInOperatingActivities' xlink:to='us-gaap_ProfitLoss' use='optional' order='5.0' weight='1.0'/>
		<link:loc xlink:type='locator' xlink:href='http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_IncreaseDecreaseInOtherOperatingAssets' xlink:label='us-gaap_IncreaseDecreaseInOtherOperatingAssets'/>
		<link:calculationArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/summation-item' xlink:from='us-gaap_NetCashProvidedByUsedInOperatingActivities' xlink:to='us-gaap_IncreaseDecreaseInOtherOperatingAssets' use='optional' order='6.0' weight='1.0'/>
		<link:loc xlink:type='locator' xlink:href='gbr-20151231.xsd#fil_ReserveForLiabilityInChesapeakeLitigation' xlink:label='fil_ReserveForLiabilityInChesapeakeLitigation'/>
		<link:calculationArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/summation-item' xlink:from='us-gaap_NetCashProvidedByUsedInOperatingActivities' xlink:to='fil_ReserveForLiabilityInChesapeakeLitigation' use='optional' order='7.0' weight='1.0'/>
		<link:loc xlink:type='locator' xlink:href='http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_IncreaseDecreaseInOtherReceivables' xlink:label='us-gaap_IncreaseDecreaseInOtherReceivables'/>
		<link:calculationArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/summation-item' xlink:from='us-gaap_NetCashProvidedByUsedInOperatingActivities' xlink:to='us-gaap_IncreaseDecreaseInOtherReceivables' use='optional' order='8.0' weight='1.0'/>
	</link:calculationLink>
</link:linkbase>
