Exhibit 99.1
 
  
  SUBJECT:
    
    Evaluation of Various Atlas Partnerships
To the Interests of the Partnerships
Pursuant to the Requirements of the
Securities and Exchange Commission
Effective December 31, 2010
Job 11.1247-A
  Exhibit A Exhibit B
 Evaluation of Oil and Gas Reserves, To the Interests of Atlas Energy Resources, LLC, In
Certain Properties Located in Various States, Pursuant to the Requirements of the Securities and
Exchange Commission, Effective December 31, 2010, Job 10.1210,
 




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Standards Pertaining to the Estimating and Auditing of Oil and Gas
Reserves Information
  Very truly yours,
Wright & Company, Inc.By:
    /s/ D. Randall WrightD. Randall WrightPresident




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Professional Qualifications
D. Randall Wright
President
  Standards Pertaining to the Estimating and
Auditing of Oil and Gas Reserves Information
  /s/ D. Randall WrightD. Randall Wright, P.E.




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EXHIBIT A
 Average Adjusted
    
    
    Proved Developed
    
    
    Proved Undeveloped
    
    
    Total Proved
    
    
    
    
    
    
    10.00 PCTPartner
    
    
    
    
    
    Product Price
    
    
    Net Reserves
    
    
    Net Reserves
    
    
    Net Reserves
    
    
    Cash Flow
    
    
    Cum. Disc.ID No.
    
    Partnership
    
    OIL, Mbbl
    
    
    GAS, MMcf
    
    
    NGL, Mbbl
    
    
    OIL, Mbbl
    
    
    GAS, MMcf
    
    
    NGL, Mbbl
    
    
    OIL, Mbbl
    
    
    GAS, MMcf
    
    
    NGL, Mbbl
    
    

OIL, Mbbl
    
    
    GAS, MMcf
    
    
    NGL, Mbbl
    
    
    (BTAX), M$
    
    
    (BTAX), M$100918
    
    ATLAS RESOURCES SERIES 28 2010 LP
    
    
    0.00
    
    
    
    4.61
    
    
    
    0.00
    
    
    
    0.000
    
    
    
    368.154
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    3,009.995
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    3,378.149
    
    
    
    0.000
    
    
    
    10,689.500
    
    
    
    5,321.819100938
    
    ATLAS RESOURCES PUBLIC #18-2009 (C) LP
    
    
    0.00
    
    
    
    4.61
    
    
    
    0.00
    
    
    
    0.000
    
    
    
    55,717.044
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    3,027.026
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    58,744.070
    
    
    
    0.000
    
    
    
    185,409.369
    
    
    
    93,247.757100939
    
    ATLAS RESOURCES PUBLIC #18-2009 (B) LP
    
    
    72.70
    
    
    
    4.54
    
    
    
    45.82
    
    
    
    48.348
    
    
    
    27,835.935
    
    
    
    85.080
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    48.348
    
    
    
    27,835.935
    
    
    
    85.080
    
    
    
    88,041.314
    
    
    
    42,864.560100940
    
    ATLAS RESOURCES PUBLIC #18-2009 (A) LP
    
    
    71.88
    
    
    
    4.36
    
    
    
    45.82
    
    
    
    62.894
    
    
    
    16,558.518
    
    
    
    109.035
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    62.894
    
    
    
    16,558.518
    
    
    
    109.035
    
    
    
    40,027.310
    
    
    
    22,345.744100941
    
    ATLAS RESOURCES PUBLIC #17-2008 (B) LP
    
    
    70.53
    
    
    
    4.40
    
    
    
    45.82
    
    
    
    89.360
    
    
    
    20,526.118
    
    
    
    1.978
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    89.360
    
    
    
    20,526.118
    
    
    
    1.978
    
    
    
    45,394.658
    
    
    
    26,299.142100942
    
    ATLAS RESOURCES PUBLIC #17-2007 (A) LP
    
    
    70.85
    
    
    
    4.49
    
    
    
    0.00
    
    
    
    32.501
    
    
    
    14,604.469
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    32.501
    
    
    
    14,604.469
    
    
    
    0.000
    
    
    
    30,567.498
    
    
    
    18,190.350100943
    
    ATLAS AMERICA SERIES 27-2006 LP
    
    
    71.54
    
    
    
    4.35
    
    
    
    0.00
    
    
    
    9.917
    
    
    
    4,385.731
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    9.917
    
    
    
    4,385.731
    
    
    
    0.000
    
    
    
    8,258.394
    
    
    
    5,344.299100944
    
    ATLAS AMERICA PUBLIC #16-2007 (A) LP
    
    
    70.91
    
    
    
    4.38
    
    
    
    0.00
    
    
    
    67.159
    
    
    
    15,960.332
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    67.159
    
    
    
    15,960.332
    
    
    
    0.000
    
    
    
    35,255.888
    
    
    
    21,122.776100945
    
    ATLAS AMERICA PUBLIC #15-2006 (B) LP
    
    
    71.59
    
    
    
    4.44
    
    
    
    0.00
    
    
    
    17.807
    
    
    
    11,933.289
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    17.807
    
    
    
    11,933.289
    
    
    
    0.000
    
    
    
    24,869.934
    
    
    
    14,961.670100946
    
    ATLAS AMERICA PUBLIC #15-2005 (A) LP
    
    
    70.78
    
    
    
    4.63
    
    
    
    0.00
    
    
    
    9.325
    
    
    
    2,356.691
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    9.325
    
    
    
    2,356.691
    
    
    
    0.000
    
    
    
    4,447.401
    
    
    
    3,097.202100947
    
    ATLAS AMERICA SERIES 26-2005 LP
    
    
    72.63
    
    
    
    4.68
    
    
    
    0.00
    
    
    
    19.615
    
    
    
    2,650.301
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    19.615
    
    
    
    2,650.301
    
    
    
    0.000
    
    
    
    6,301.572
    
    
    
    3,903.525100948
    
    ATLAS AMERICA PUBLIC #14-2005 (A) LP
    
    
    72.45
    
    
    
    4.66
    
    
    
    0.00
    
    
    
    19.659
    
    
    
    3,983.772
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    19.659
    
    
    
    3,983.772
    
    
    
    0.000
    
    
    
    7,915.989
    
    
    
    5,246.650100949
    
    ATLAS AMERICA PUBLIC #14-2004 LP
    
    
    72.22
    
    
    
    4.66
    
    
    
    0.00
    
    
    
    15.127
    
    
    
    3,215.574
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    15.127
    
    
    
    3,215.574
    
    
    
    0.000
    
    
    
    6,321.008
    
    
    
    4,087.328100959
    
    ATLAS AMERICA SERIES 25-2004A LP
    
    
    72.73
    
    
    
    4.76
    
    
    
    0.00
    
    
    
    5.248
    
    
    
    1,840.790
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    5.248
    
    
    
    1,840.790
    
    
    
    0.000
    
    
    
    3,538.101
    
    
    
    2,365.489100976
    
    ATLAS AMERICA PUBLIC #11-2002 LP
    
    
    72.73
    
    
    
    4.86
    
    
    
    0.00
    
    
    
    8.818
    
    
    
    2,118.595
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    8.818
    
    
    
    2,118.595
    
    
    
    0.000
    
    
    
    3,769.131
    
    
    
    2,517.330100992
    
    ATLAS AMERICA PUBLIC #12-2003 LTD
    
    
    72.73
    
    
    
    4.79
    
    
    
    0.00
    
    
    
    0.624
    
    
    
    2,030.200
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.624
    
    
    
    2,030.200
    
    
    
    0.000
    
    
    
    3,152.536
    
    
    
    2,170.640100993
    
    ATLAS AMERICA SERIES 25-2004B
    
    
    72.06
    
    
    
    4.73
    
    
    
    0.00
    
    
    
    8.888
    
    
    
    1,966.360
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    8.888
    
    
    
    1,966.360
    
    
    
    0.000
    
    
    
    4,277.797
    
    
    
    2,638.909100996
    
    ATLAS AMERICA PUBLIC #9 LTD
    
    
    72.73
    
    
    
    4.88
    
    
    
    0.00
    
    
    
    13.983
    
    
    
    1,446.531
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    13.983
    
    
    
    1,446.531
    
    
    
    0.000
    
    
    
    2,924.158
    
    
    
    1,897.466100998
    
    ATLAS AMERICA PUBLIC #10 LTD
    
    
    72.73
    
    
    
    4.80
    
    
    
    0.00
    
    
    
    9.168
    
    
    
    2,177.793
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    9.168
    
    
    
    2,177.793
    
    
    
    0.000
    
    
    
    4,308.488
    
    
    
    2,700.136




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##### 



EXHIBIT B
 Average Adjusted
    
    
    Proved Developed
    
    
    Proved Undeveloped
    
    
    Total Proved
    
    
    
    
    
    
    10.00 pctPartner

    
    
    
    
    
    Product Price
    
    
    Net Reserves
    
    
    Net Reserves
    
    
    Net Reserves
    
    
    Cash Flow
    
    
    Cum. Disc.ID No.
    
    Partnership

    
    Oil, Mbbl
    
    
    Gas, Mmcf
    
    
    NGL, Mbbl
    
    
    Oil, Mbbl
    
    
    Gas, Mmcf
    
    
    NGL, Mbbl
    
    
    Oil, Mbbl
    
    
    Gas, Mmcf
    
    
    NGL, Mbbl
    
    
    Oil, Mbbl
    
    
    Gas, Mmcf
    
    
    NGL, Mbbl
    
    
    (BTAX), M$
    
    
    (BTAX), M$100918
    
    ATLAS RESOURCES SERIES 28 2010 LP
    
    
    0.00
    
    
    
    4.39
    
    
    
    0.00
    
    
    
    0.000
    
    
    
    21,273.493
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    21,273.493
    
    
    
    0.000
    
    
    
    36,787.310
    
    
    
    19,918.052100938
    
    ATLAS RESOURCES PUBLIC #18-2009 (C) LP
    
    
    0.00
    
    
    
    4.48
    
    
    
    0.00
    
    
    
    0.000
    
    
    
    13,008.068
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    13,008.068
    
    
    
    0.000
    
    
    
    27,837.475
    
    
    
    14,103.736100939
    
    ATLAS RESOURCES PUBLIC #18-2009 (B) LP
    
    
    0.00
    
    
    
    4.50
    
    
    
    0.00
    
    
    
    0.000
    
    
    
    3,072.884
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    3,072.884
    
    
    
    0.000
    
    
    
    6,279.654
    
    
    
    3,368.431100940
    
    ATLAS RESOURCES PUBLIC #18-2009
(A) LP
    
    
    0.00
    
    
    
    4.47
    
    
    
    0.00
    
    
    
    0.000
    
    
    
    6,216.270
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    0.000
    
    
    
    6,216.270
    
    
    
    0.000
    
    
    
    11,805.604
    
    
    
    6,122.388