2026-07-072026-07-07http://salesiana.dossiersoluciones.com/handle/123456789/36362We define a metric theory of gravity with preferred Newtonian frame (X^i(x),T(x)) by L = L_{GR} + Ξg^{mn}δ_{ij}X^i_{,m}X^j_{,n} - Υg^{mn}T_{,m}T_{,n} It allows a condensed matter interpretation which generalizes LET to gravity. The Ξ-term influences the age of the universe. Υ>0 allows to avoid big bang singularity and black hole horizon formation. This solves the horizon problem without inflation. An atomic hypothesis solves the ultraviolet problem by explicit regularization. We give a prediction about cutoff length.11 pages Latex, no figuresGeneral Relativity and Quantum Cosmologytext