  We define a metric theory of gravity with preferred Newtonian frame
(X^i(x),T(x)) by
  L = L_{GR}
  + \Xi g^{mn}\delta_{ij}X^i_{,m}X^j_{,n}
  - \Upsilon g^{mn}T_{,m}T_{,n}
  It allows a condensed matter interpretation which generalizes LET to gravity.
  The \Xi-term influences the age of the universe. \Upsilon>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.
