|                                             | United      States                                                                            |
|--------------------------------------------------|-----------------------------------------------------------------------------------------------|
|                                             | Securities      and Exchange Commission                                                       |
|                                             | Washington,      D.C. 20549                                                                   |
|                                             |                                                                                          |
|                                             | Form      10-KSB                                                                              |
| (Mark      One)                                  |
|                                             |                                                                                          |
| R                                                | ANNUAL      REPORT UNDER SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF      1934     |
|                                             |                                                                                          |
| For      the fiscal year ended December 31, 2007 |
|                                             |                                                                                          |
| o                                                | TRANSITION      REPORT UNDER SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF      1934 |
|                                             |                                                                                          |
|                                             |                                                                                          |
|                                             | For      the transition period from _____ to _____                                            |
|                                             |                                                                                          |
|                                             | Commission      file number 333-117035                                                        |
|                                             |                                                                                          |
|                                             | ATLAS      AMERICA PUBLIC #14-2004 L.P.                                                       |
|                                             | (Name      of small business issuer in itscharter)                                            |

| Delaware                                                                                                                         |   | 86-1111314                                     |
|----------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------|
| (State      or other jurisdiction of                                                                                             |   | (I.R.S.      Employer                          |
| Incorporation      or organization)                                                                                              |   | Identification      No)                        |
|                                                                                                                             |   |                                           |
| Westpointe      Corporate Center One                                                                                             |   |                                           |
| 1550      Coraopolis Heights Rd. 2nd Floor                                                                                       |   |                                           |
| Moon      Township, PA                                                                                                           |   | 15108                                          |
| (address      of principal executive offices)                                                                                    |   | (Zip      Code)                                |
|                                                                                                                             |   |                                           |
| Issuer's      telephone number (412)      262-2830                                                                               |   |                                           |
|                                                                                                                             |   |                                           |
| Securities      registered under Section 12(b) of the Exchange Act.                                                              |
|                                                                                                                             |   |                                           |
| Title      of each class                                                                                                         |   | Name      of each exchange on which registered |
| None                                                                                                                             |   | None                                           |
|                                                                                                                             |   |                                           |
| Securities      registered under Section 12(g) of the Exchange Act Investor General      Partner Units and Limited Partner Units |
| (Title      of Class)                                                                                                            |

| PART      I                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | PAGE   |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |
| Item      1:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | Description      of      Business                                                                                                                              | 3-5    |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |
| Item      2:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | Description      of      Properties                                                                                                                            | 6-10   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |
| Item      3:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | Legal      Proceedings                                                                                                                                         | 10     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |
| Item      4:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | Submission      of Matters to a Vote of Security Holders                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | 10     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |
| PART      II                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |
| Item      5:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | Market      for Registrant's Common Equity and Related Security Holder      Matters                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | 10-11  |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |
| Item      6:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | Management's      Discussion and Analysis of Financial Condition or Plan of      Operations                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | 11-17  |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |
| Item      7:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | Financial      Statements                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | 18-34  |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |
| Item      8:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | Changes      in and Disagreements with Accountants on Accounting and Financial      Disclosure                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        | 34     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |
| Item      8A:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | Controls      and Procedures                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | 34-35  |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |
| Item      8B:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | Other      Information                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                | 35     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |
| PART      III                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |
| Item      9:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | Directors,      Executive Officers and Significant Employees, Compliance with Section      (16a)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   | of      the Exchange Act                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | 35-38  |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |
| Item      10:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | Executive      Compensation                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | 38     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |
| Item      11:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | Security      Ownership of Certain Beneficial Owners and Management                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | 38     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |
| Item      12:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | Certain      Relationships and Related Party Transactions                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | 38-39  |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |
| Item      13:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | Exhibits                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | 39     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |
| Item      14:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | Principal      Accountant Fees and Services                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | 39     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |
| SIGNATURES                                                                                                                                                | 40     |

| ·   | well      tending, routine maintenance andadjustment; |
|--------------------|-------------------------------------------------------|

| ·   | reading      meters, recording production, pumping, maintaining appropriate books and      records; and |
|--------------------|---------------------------------------------------------------------------------------------------------|

| ·   | preparing      reports to us and to governmentagencies. |
|--------------------|---------------------------------------------------------|

| ·   | new      well permit and well registration requirements, procedures and      fees; |
|--------------------|------------------------------------------------------------------------------------|

| ·   | minimum      well spacing requirements; |
|--------------------|-----------------------------------------|

| ·   | restriction      on well locations and underground gasstorage; |
|--------------------|----------------------------------------------------------------|

| ·   | certain      well site restoration, groundwater protection and safety      measures; |
|--------------------|--------------------------------------------------------------------------------------|

| ·   | landowner      notification requirements; |
|--------------------|-------------------------------------------|

| ·   | certain      bonding or other security measures; |
|--------------------|--------------------------------------------------|

| ·   | various      reporting requirements; |
|--------------------|--------------------------------------|

| ·   | well      plugging standards and procedures;and |
|--------------------|-------------------------------------------------|

| ·   | broad      enforcement powers. |
|--------------------|--------------------------------|

|                          |   | Development      Wells |   |
|-------------------------------|--------|------------------------|--------|
|                          |   | Productive      (1)    |   |   | Dry      (2) |   |
| Years      Ended December 31, |   | Gross      (3)         |   |   | Net      (4) |   |   | Gross      (3) |   |   | Net      (4) |   |
| 2006                          |   |                   | 34     |   |   |   | 24.00 |   |   |   | 6 |   |   |   | 4.875 |   |
| 2005                          |   |                   | 166    |   |   |   | 152.775 |   |   |   | 5 |   |   |   | 5.000 |   |
| 2004                          |   |                   | 56     |   |   |   | 55.100 |   |   |   | — |   |   |   | — |   |
|                          |   |                   | 256    |   |   |   | 231.875 |   |   |   | 11 |   |   |   | 9.875 |   |

| (1)   | A      “productive well” generally means a well that is not a dry      hole. |
|-----------------|------------------------------------------------------------------------------------------|

| (2)   | A      “dry hole” generally means a well found to be incapable of producing      either oil or gas in sufficient quantities to justify completion as an oil      or gas well.  The term “completion” refers either to the      installation of permanent equipment for the production of oil or gas or,      in the case of a dry hole, to the reporting of the abandonment of the well      to the appropriate regulatoryagency. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3)   | A      “gross” well is a well in which we have a working  interest. |
|-----------------|---------------------------------------------------------------------------------|

| (4)   | A      “net” well equals the actual working interest we own in one gross well      divided by one hundred. For example, a 50% working interest in a well is      one gross well, but a .50 net well. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | Number      of Producing Wells |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------------------|--------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | Gross                          |   |   | Net |   |
| Gas                                                                                                  |   |                           | 245    |   |   |   | 220.875 |   |
| Oil                                                                                                  |   |                           | 11     |   |   |   | 11.000 |   |
| Total                                                                                                                         |   |                           | 256    |   |   |   | 231.875 |   |

|              |   |                |   |   |                     |   |      | Average             |   |
|-------------------|--------|---------------------|--------|--------|--------------------------|--------|-----------|---------------------|--------|
| Year              |   |                |   |   |                     |   |      |                |   |   |   |   |   | Production      Cost |   |
| Ended             |   | Production          |   |   | Average      Sales Price |   |      | (Lifting      Cost) |   |
| December      31, |   | Oil      (bbls) (1) |   |   | Gas      (mcf) (1)  |   |      | per      bbl (1)    |   |   | per      mcf (1) |   |   | per      mcfe (1)      (2) |   |
| 2007              |   |                | 7,900  |   |                     |   | 989,000   |                |   | $ | 63.28 |   |   | $ | 7.51 |   |   | $ | 2.24 |   |
| 2006              |   |                | 9,400  |   |                     |   | 1,234,500 |                |   | $ | 61.70 |   |   | $ | 9.51 |   |   | $ | 2.01 |   |

| (1)   | “Mcf”      means one thousand cubic feet of natural gas.  “Mcfe” means a      thousand cubic feet equivalent.  Oil production is converted to      mcfe at the rate of six mcf per barrel(“bbl”). |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2)   | Lifting      costs include labor to operate the wells and related equipment, repairs      and maintenance, materials and supplies, property taxes, insurance and      gathering charges. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                                                                                                                                                                                                                                                                                              |   | December      31, |   |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------|--------|
|                                                                                                                                                                                                                                                                                              |   | 2007              |   |   | 2006 |   |
| Natural      gas (per      mcf)                                            |   | $                 | 7.56   |   |   | $ | 6.31 |   |
| Oil      (per      bbl)                                                    |   |              | 89.89  |   |   |   | 54.87 |   |

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | At      December 31, |       |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------------------|------------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | 2007                 |       |   | 2006 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                 |       |   |   |   |
| Natural      gas reserves – Proved Reserves (Mcf) (1)(4):                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |                 |       |   |   |   |
| Proved      developed reserves      (2)                                                                                                                   |   |                 | 6,339,500  |   |   |   | 6,500,400 |   |
| Total      proved reserves of natural gas                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |                 | 6,339,500  |   |   |   | 6,500,400 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                 |       |   |   |   |   |   |
| Oil      reserves – Proved Reserves (Bbl) (1)(4):                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                 |       |   |   |   |   |   |
| Proved      developed reserves      (2)                                                                                                              |   |                 | 21,900     |   |   |   | 30,200 |   |
| Total      proved reserves of      oil                                                                                                                                   |   |                 | 21,900     |   |   |   | 30,200 |   |
| Total      proved reserves      (Mcfe)                                                                            |   |                 | 6,470,900  |   |   |   | 6,681,600 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                 |       |   |   |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                 |       |   |   |   |   |   |
| PV-10      estimate of cash flows of proved reserves (3)(4):                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                 |       |   |   |   |   |   |
| Proved      developed      reserves                                                                                                                       |   | $                    | 16,320,300 |   |   | $ | 15,549,100 |   |
| Total      PV-10      estimate                                                                                                                                                |   | $                    | 16,320,300 |   |   | $ | 15,549,100 |   |
| PV-10      estimate per limited partner unit (5)                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | $                    | 2,018      |   |   | $ | 1,923 |   |
| Undiscounted      estimate per limited partner unit (5)                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | $                    | 3,437      |   |   | $ | 3,035 |   |

| (1)   | “Proved      reserves” generally means the estimated quantities of crude oil, natural      gas, and natural gas liquids which geological and engineering data      demonstrate with reasonable certainty to be recoverable in future years      from known reservoirs under existing economic and operating conditions,      i.e., prices and costs as of the date the estimate is made. Prices include      consideration of changes in existing prices provided only by contractual      arrangements, but not on escalations based upon future conditions.      Reservoirs are considered proved if economic production is supported by      either actual production or conclusive formation test.  The area      of a reservoir considered proved includes:  that portion      delineated by drilling and defined by gas-oil and/or oil-water contacts,      if any; and the immediately adjoining portions not yet drilled, but which      can be reasonably judged as economically productive on the basis of      available geological and engineeringdata. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2)   | “Proved      developed oil and gas reserves” generally means reserves that can be      expected to be recovered through existing wells with existing equipment      and operating methods. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3)   | The      present value of estimated future net cash flows is calculated by      discounting estimated future net cash flows by 10%    annually. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------|

| (4)   | Please      see Regulation S-X rule 4-10 for complete definitions of each reserve      category. |
|-----------------|--------------------------------------------------------------------------------------------------|

| (5)   | This      value per $10,000 unit is determined by following the methodology used for      determining our proved reserves using the data discussed      above.  However, this value does not necessarily reflect the      fair market value of a unit, and each unit is illiquid.  Also,      the value of a unit for purposes of presentment of the unit to our MGP for      purchase is different, because it is calculated under a formula set forth      in the partnership agreement. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                                                                                                                                                                                                                                                                                                                                                                                                         |   | Developed      Acreage |     |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------|----------|
| Location                                                                                                                                                                                                                                                                                                                                                                                                     |   | Gross      (1)         |     |   | Net      (2) |   |
| Pennsylvania                                                                 |   |                   | 4,763.07 |   |   |   | 4,393.39 |   |
| Tennessee                                                                    |   |                   | 760.00   |   |   |   | 669.00 |   |
| Total                                                                                                      |   |                   | 5,523.07 |   |   |   | 5,062.39 |   |

| (1)   | A      “gross” acre is an acre in which we own a working  interest. |
|-----------------|---------------------------------------------------------------------------------|

| (2)   | A      “net” acre equals the actual working interest we own in one gross acre      divided by one hundred.  For example, a 50% working interest in      an acre is one gross acre, but a .50 netacre. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | our      managing general partner consent; |
|--------------------|--------------------------------------------|

| ·   | the      transfer not result in materially adverse tax consequences to us;      and |
|--------------------|-------------------------------------------------------------------------------------|

| ·   | the      transfer not violate federal or state securities  laws. |
|--------------------|------------------------------------------------------------------|

| ·   | the      assignor gives the assignee theright; |
|--------------------|------------------------------------------------|

| ·   | our      managing general partner consents to the  substitution; |
|--------------------|------------------------------------------------------------------|

| ·   | the      assignee pays to us all costs and expenses incurred in connection with the      substitution; and |
|--------------------|------------------------------------------------------------------------------------------------------------|

| ·   | the      assignee executes and delivers the instruments, which our managing general      partner requires to effect the substitution and to confirm his or her      agreement to be bound by the terms of our partnership      agreement. |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | $5,088,800      and $9,154,200 to our limited partners;and |
|--------------------|------------------------------------------------------------|

| ·   | $2,749,400      and $4,929,200 to our managing generalpartner. |
|--------------------|----------------------------------------------------------------|

|                                                                                                                                                                                                                                                                                                                                                                                                             |   | Years      Ended  |   |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------|--------|
|                                                                                                                                                                                                                                                                                                                                                                                                             |   | December      31, |   |
|                                                                                                                                                                                                                                                                                                                                                                                                             |   | 2007              |   |   | 2006 |   |
| Production      revenues (in thousands):                                                                                                                                                                                                                                                                                                                                                                         |   |              |   |   |   |   |
| Gas                                                                                                                 |   | $                 | 7,426  |   |   | $ | 11,740 |   |
| Oil                                                                                                                 |   | $                 | 501    |   |   | $ | 583 |   |
| Total                                                                                                               |   | $                 | 7,927  |   |   | $ | 12,323 |   |
| Production      volumes:                                                                                                                                                                                                                                                                                                                                                                                         |   |              |   |   |   |   |   |   |
| Gas      (mcf/day) (2)                                                                                              |   |              | 2,710  |   |   |   | 3,382 |   |
| Oil      (bbls/day) (2)                                                                                             |   |              | 22     |   |   |   | 26 |   |
| Total      (mcfe/day) (2)                                                                                           |   |              | 2,842  |   |   |   | 3,538 |   |
| Average      sales price:                                                                                                                                                                                                                                                                                                                                                                                        |   |              |   |   |   |   |   |   |
| Gas      (per mcf) (1)(2)                                                                                           |   | $                 | 7.51   |   |   | $ | 9.51 |   |
| Oil      (per bbl) (2)                                                                                              |   | $                 | 63.28  |   |   | $ | 61.70 |   |
| Average      production costs:                                                                                                                                                                                                                                                                                                                                                                                   |   |              |   |   |   |   |   |   |
| As      a percent of      sales                                                                                     |   |              | 29     | % |   |   | 21 | % |
| Per      mcfe (2)                                                                                                   |   | $                 | 2.24   |   |   | $ | 2.01 |   |
| Depletion      per      mcfe                                                               |   | $                 | 3.31   |   |   | $ | 4.72 |   |

| (1)   | The      average sales price per mcf before the effects of hedging was $7.64 and      $8.46 for the years ended December 31, 2007 and 2006,      respectively. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2)   | “Mcf”      means thousand cubic feet; “mcfe” means thousand cubic feet equivalent and      “bbls” means barrels.  Bbls are converted to mcfe using the      ratio of six mcfs to one bbl. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Fixed      Price Swaps |               |   |                 |    |   |             |   |   |                 |   |
|------------------------|--------------------|--------|----------------------|---------|--------|------------------|--------|--------|----------------------|--------|
|                   | Twelve      Month  |   |                 |    |   | Average          |   |   | Fair      Value      |   |
|                   | Period      Ending |   | Volumes              |    |   | Fixed      Price |   |   | Asset/               |   |
|                   | December      31,  |   | (per      MMBTU) (1) |    |   | (per      MMBTU) |   |   | (Liability)      (2) |   |
|                   |               |   |                 |    |   |             |   |   |                 |   |
|                   | 2008               |   |                 | 591,600 |   |             | $      | 8.69   |                 |   | $ | 523,100 |   |
|                   | 2009               |   |                 | 574,100 |   |             |   | 8.31   |                 |   |   | (100,800 | ) |
|                   | 2010               |   |                 | 328,700 |   |             |   | 7.61   |                 |   |   | (287,000 | ) |
|                   | 2011               |   |                 | 175,300 |   |             |   | 7.37   |                 |   |   | (176,200 | ) |
|                   |               |   |                 |    |   |             |   |   |                 |   | $ | (40,900 | ) |

| Costless      Collars |               |   |                |   |                 |    |   |                 |               |   |                 |   |
|-----------------------|--------------------|--------|---------------------|--------|----------------------|---------|--------|----------------------|--------------------|--------|----------------------|--------|
|                  |               |   |                |   |                 |    |   |                 |               |   |                 |   |
|                  | Twelve      Month  |   |                |   |                 |    |   | Average              |               |   | Fair      Value      |   |
|                  | Period      Ending |   | Option              |   | Volumes              |    |   | Floor      & Cap |               |   | Asset/               |   |
|                  | December      31,  |   | Type                |   | (per      MMBTU) (1) |    |   | (per      MMBTU)     |               |   | (Liability)      (2) |   |
|                  |               |   |                |   |                 |    |   |                 |               |   |                 |   |
|                  | 2008               |   | Puts      purchased |   |                 | 57,000  |   |                 | $                  | 7.50   |                 |   | $ | 13,500 |   |
|                  | 2008               |   | Calls      sold     |   |                 | 57,000  |   |                 |               | 9.40   |                 |   |   | — |   |
|                  | 2010               |   | Puts      purchased |   |                 | 105,200 |   |                 |               | 7.75   |                 |   |   | — |   |
|                  | 2010               |   | Calls      sold     |   |                 | 105,200 |   |                 |               | 8.75   |                 |   |   | (34,600 | ) |
|                  | 2011               |   | Puts      purchased |   |                 | 262,900 |   |                 |               | 7.50   |                 |   |   | — |   |
|                  | 2011               |   | Calls      sold     |   |                 | 262,900 |   |                 |               | 8.45   |                 |   |   | (127,700 | ) |
|                  | 2012               |   | Puts      purchased |   |                 | 26,300  |   |                 |               | 7.00   |                 |   |   | — |   |
|                  | 2012               |   | Calls      sold     |   |                 | 26,300  |   |                 |               | 8.37   |                 |   |   | (17,200 | ) |
|                  |               |   |                |   |                 |    |   |                 |               |   |                 |   | $ | (166,000 | ) |
|                  |               |   |                |   |                 |    |   |                 |               |   |                 |   |   |   |   |
|                  |               |   |                |   |                 |    |   |                 | Net      Liability |   |                 | $      | (206,900 | ) |

| (1)   | MMBTU      represents million British ThermalUnits. |
|-----------------|-----------------------------------------------------|

| (2)   | Fair      value based on forward NYMEX natural gasprices. |
|-----------------|-----------------------------------------------------------|

opinion on these financial statements based on ouraudits.

audit to obtain reasonableassurance about whether the financial statements are free of materialmisstatement. ThePartnership is not required to have, nor were we engaged to perform an 
audit of its internal control over financial reporting. Our 
audit included consideration of internal control over financialreporting as a basis for designing 
audit procedures that areappropriate in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of the Partnership’s internalcontrol over financial reporting. Accordingly, we expressno such 
opinion. An 
audit also includes examining, on a test basis, evidence supportingthe amounts and disclosures in the financial statements, assessing theaccounting principles used and significant estimates made by management, as wellas evaluating the overall financial statement presentation. We believe that ouraudits provide a reasonable basis for our 
opinion.

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | 2007   |       |   | 2006   |   |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|------------|--------|--------|--------|
| ASSETS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |   |       |   |   |   |
| Current      assets:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |   |       |   |   |   |
| Cash      and cash      equivalents                                                                                                                      |   | $      | 1,590,200  |   |   | $      | 2,282,700 |   |
| Accounts      receivable-affiliate                                                                                                                       |   |   | 1,625,100  |   |   |   | 2,081,800 |   |
| Short-term      hedge receivable due from      affiliate                                                                                                 |   |   | 549,500    |   |   |   | 1,533,500 |   |
| Total      current      assets                                                                                                                                                    |   |   | 3,764,800  |   |   |   | 5,898,000 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |   |       |   |   |   |   |   |
| Oil      and gas properties,      net                                                                                                                    |   |   | 26,044,800 |   |   |   | 29,530,600 |   |
| Long-term      hedge receivable due from      affiliate                                                                                                  |   |   | 82,200     |   |   |   | 1,323,900 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | $      | 29,891,800 |   |   | $      | 36,752,500 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |   |       |   |   |   |   |   |
| LIABILITIES      AND PARTNERS' CAPITAL                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |   |       |   |   |   |   |   |
| Current      liabilities:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |   |       |   |   |   |   |   |
| Accrued      liabilities                                                                                                                                 |   | $      | 19,600     |   |   | $      | 18,000 |   |
| Short-term      hedge liability due to      affiliate                                                                                                    |   |   | 13,000     |   |   |   | 9,600 |   |
| Total      current      liabilities                                                                                                                                               |   |   | 32,600     |   |   |   | 27,600 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |   |       |   |   |   |   |   |
| Asset      retirement      obligation                                                                                                                    |   |   | 2,321,400  |   |   |   | 2,276,900 |   |
| Long-term      hedge liability due to      affiliate                                                                                                     |   |   | 825,600    |   |   |   | 213,000 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |   |       |   |   |   |   |   |
| Partners'      capital:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |       |   |   |   |   |   |
| Managing      general      partner                                                                                                                       |   |   | 8,468,100  |   |   |   | 9,931,000 |   |
| Limited      partners (5,256.95      units)                                                                                                              |   |   | 19,422,300 |   |   |   | 23,972,800 |   |
| Accumulated      other comprehensive (loss)      income                                                                                                  |   |   | (1,178,200 | )      |   |   | 331,200 |   |
| Total      partners'      capital                                                                                                                                                           |   |   | 26,712,200 |   |   |   | 34,235,000 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | $      | 29,891,800 |   |   | $      | 36,752,500 |   |

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | 2007   |      |   | 2006   |   |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|-----------|--------|--------|--------|
| REVENUES                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |   |      |   |   |   |
| Natural      gas and      oil                                                                                                     |   | $      | 7,927,000 |   |   | $      | 12,322,900 |   |
| Interest      income                                                                                                              |   |   | 46,400    |   |   |   | 79,200 |   |
| Total      revenues                                                                                                                                                                      |   |   | 7,973,400 |   |   |   | 12,402,100 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |   |      |   |   |   |   |   |
| COST      AND EXPENSES                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |   |      |   |   |   |   |   |
| Production                                                                                                                        |   |   | 2,323,100 |   |   |   | 2,595,500 |   |
| Depletion                                                                                                                         |   |   | 3,431,600 |   |   |   | 6,096,700 |   |
| Impairment      of oil and gas      properties                                                                                    |   |   | —   |   |   |   | 23,443,100 |   |
| Accretion      of asset retirement      obligation                                                                                |   |   | 136,600   |   |   |   | 125,300 |   |
| General      and      administrative                                                                                              |   |   | 308,400   |   |   |   | 255,600 |   |
| Total      expenses                                                                                                                                                                      |   |   | 6,199,700 |   |   |   | 32,516,200 |   |
| Net      earnings      (loss)                                                                                                     |   | $      | 1,773,700 |   |   | $      | (20,114,100 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |   |      |   |   |   |   |   |
| Allocation      of net earnings (loss):                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   |      |   |   |   |   |   |
| Managing      general      partner                                                                                                |   | $      | 1,235,400 |   |   | $      | (1,749,200 | ) |
| Limited      partners                                                                                                             |   | $      | 538,300   |   |   | $      | (18,364,900 | ) |
| Net      earnings (loss) per limited partnership unit                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | $      | 102       |   |   | $      | (3,493 | ) |

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | December      31, |       |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------|------------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | 2007              |       |   | 2006 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |              |       |   |   |   |
| Net      earnings      (loss)                                                                                                                                   |   | $                 | 1,773,700  |   |   | $ | (20,114,100 | ) |
| Other      comprehensive (loss) income:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |              |       |   |   |   |   |   |
| Unrealized      holding (loss) gain on hedging      contracts                                                                                                   |   |              | (1,636,500 | ) |   |   | 4,628,100 |   |
| Less:      reclassification adjustment for gain realized in net    earnings                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |              | 127,100    |   |   |   | (3,521,000 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |              | (1,509,400 | ) |   |   | 1,107,100 |   |
| Comprehensive      income      (loss)                                                                                                                           |   | $                 | 264,300    |   |   | $ | (19,007,000 | ) |

|                                                                                                                                                                                                                                                                                                                                                                           |   |     |       |   |     |   |        | Accumulated        |   |   |       |   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------|------------|--------|----------|--------|-------------|--------------------|--------|--------|------------|--------|
|                                                                                                                                                                                                                                                                                                                                                                           |   | Managing |       |   |     |   |        | Other              |   |   |       |   |
|                                                                                                                                                                                                                                                                                                                                                                           |   | General  |       |   | Limited  |   |        | Comprehensive      |   |   |       |   |
|                                                                                                                                                                                                                                                                                                                                                                           |   | Partner  |       |   | Partners |   |        | (Loss)      Income |   |   | Total      |   |
|                                                                                                                                                                                                                                                                                                                                                                           |   |     |       |   |     |   |        |               |   |   |       |   |
| Balance      at December 31, 2005                                                                                                                                                                                                                                                                                                                                              |   | $        | 18,132,100 |   |     | $      | 51,491,900  |               |   | $      | (775,900   | )      |   | $ | 68,848,100 |   |
|                                                                                                                                                                                                                                                                                                                                                                           |   |     |       |   |     |   |        |               |   |   |       |   |   |   |   |   |
| Participation      in revenue and expenses                                                                                                                                                                                                                                                                                                                                     |   |     |       |   |     |   |        |               |   |   |       |   |   |   |   |   |
| Net      production      revenues                                                           |   |     | 3,404,600  |   |     |   | 6,322,800   |               |   |   | —    |   |   |   | 9,727,400 |   |
| Interest      income                                                                        |   |     | 27,700     |   |     |   | 51,500      |               |   |   | —    |   |   |   | 79,200 |   |
| Depletion                                                                                   |   |     | (1,041,800 | )      |     |   | (5,054,900  | )                  |   |   | —    |   |   |   | (6,096,700 | ) |
| Impairment      of oil and gas properties                                                                                                                                                                                                                                                                                                                                      |   |     | (4,006,400 | )      |     |   | (19,436,700 | )                  |   |   | —    |   |   |   | (23,443,100 | ) |
| Accretion      of asset retirement obligation                                                                                                                                                                                                                                                                                                                                  |   |     | (43,800    | )      |     |   | (81,500     | )                  |   |   | —    |   |   |   | (125,300 | ) |
| General      and      administrative                                                        |   |     | (89,500    | )      |     |   | (166,100    | )                  |   |   | —    |   |   |   | (255,600 | ) |
| Net      loss                                                                                                        |   |     | (1,749,200 | )      |     |   | (18,364,900 | )                  |   |   | —    |   |   |   | (20,114,100 | ) |
|                                                                                                                                                                                                                                                                                                                                                                           |   |     |       |   |     |   |        |               |   |   |       |   |   |   |   |   |
| MGP      adjusted asset contribution                                                                                                                                                                                                                                                                                                                                           |   |     | (1,522,700 | )      |     |   | —     |               |   |   | —    |   |   |   | (1,522,700 | ) |
|                                                                                                                                                                                                                                                                                                                                                                           |   |     |       |   |     |   |        |               |   |   |       |   |   |   |   |   |
| Other      comprehensive      income                                                        |   |     | —    |   |     |   | —     |               |   |   | 1,107,100  |   |   |   | 1,107,100 |   |
|                                                                                                                                                                                                                                                                                                                                                                           |   |     |       |   |     |   |        |               |   |   |       |   |   |   |   |   |
| Distributions      to      partners                                                         |   |     | (4,929,200 | )      |     |   | (9,154,200  | )                  |   |   | —    |   |   |   | (14,083,400 | ) |
|                                                                                                                                                                                                                                                                                                                                                                           |   |     |       |   |     |   |        |               |   |   |       |   |   |   |   |   |
| Balance      at December 31, 2006                                                                                                                                                                                                                                                                                                                                              |   | $        | 9,931,000  |   |     | $      | 23,972,800  |               |   | $      | 331,200    |   |   | $ | 34,235,000 |   |
|                                                                                                                                                                                                                                                                                                                                                                           |   |     |       |   |     |   |        |               |   |   |       |   |   |   |   |   |
| Participation      in revenue and expenses                                                                                                                                                                                                                                                                                                                                     |   |     |       |   |     |   |        |               |   |   |       |   |   |   |   |   |
| Net      production      revenues                                                           |   |     | 1,961,400  |   |     |   | 3,642,500   |               |   |   | —    |   |   |   | 5,603,900 |   |
| Interest      income                                                                        |   |     | 16,200     |   |     |   | 30,200      |               |   |   | —    |   |   |   | 46,400 |   |
| Depletion                                                                                   |   |     | (586,400   | )      |     |   | (2,845,200  | )                  |   |   | —    |   |   |   | (3,431,600 | ) |
| Accretion      of asset retirement obligation                                                                                                                                                                                                                                                                                                                                  |   |     | (47,800    | )      |     |   | (88,800     | )                  |   |   | —    |   |   |   | (136,600 | ) |
| General      and      administrative                                                        |   |     | (108,000   | )      |     |   | (200,400    | )                  |   |   | —    |   |   |   | (308,400 | ) |
| Net      earnings                                                                                                    |   |     | 1,235,400  |   |     |   | 538,300     |               |   |   | —    |   |   |   | 1,773,700 |   |
|                                                                                                                                                                                                                                                                                                                                                                           |   |     |       |   |     |   |        |               |   |   |       |   |   |   |   |   |
| MGP      adjusted asset contribution                                                                                                                                                                                                                                                                                                                                           |   |     | 51,100     |   |     |   | —     |               |   |   | —    |   |   |   | 51,100 |   |
|                                                                                                                                                                                                                                                                                                                                                                           |   |     |       |   |     |   |        |               |   |   |       |   |   |   |   |   |
| Other      comprehensive      loss                                                          |   |     | —    |   |     |   | —     |               |   |   | (1,509,400 | )      |   |   | (1,509,400 | ) |
|                                                                                                                                                                                                                                                                                                                                                                           |   |     |       |   |     |   |        |               |   |   |       |   |   |   |   |   |
| Distributions      to      partners                                                         |   |     | (2,749,400 | )      |     |   | (5,088,800  | )                  |   |   | —    |   |   |   | (7,838,200 | ) |
|                                                                                                                                                                                                                                                                                                                                                                           |   |     |       |   |     |   |        |               |   |   |       |   |   |   |   |   |
| Balance      at December 31, 2007                                                                                                                                                                                                                                                                                                                                              |   | $        | 8,468,100  |   |     | $      | 19,422,300  |               |   | $      | (1,178,200 | )      |   | $ | 26,712,200 |   |

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   | 2007   |       |   | 2006   |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|------------|--------|--------|--------|
| Cash      flows from operating activities:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   |       |   |   |   |
| Net      earnings      (loss)                                                                                                                                         |   | $      | 1,773,700  |   |   | $      | (20,114,100 | ) |
| Adjustments      to reconcile net earnings (loss) to net cash provided by      operating                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |   |       |   |   |   |   |   |
| activities:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |   |       |   |   |   |   |   |
| Depletion                                                                                                                                                                                      |   |   | 3,431,600  |   |   |   | 6,096,700 |   |
| Non-cash      loss on derivative      value                                                                                                                                                    |   |   | 1,332,300  |   |   |   | — |   |
| Impairment      of oil and gas      properties                                                                                                                                                 |   |   | —    |   |   |   | 23,443,100 |   |
| Accretion      of asset retirement      obligation                                                                                                                                             |   |   | 136,600    |   |   |   | 125,300 |   |
| Decrease      in accounts      receivable-affiliate                                                                                                                                            |   |   | 456,700    |   |   |   | 4,997,000 |   |
| Increase      (decrease) in accrued      liabilities                                                                                                                                           |   |   | 1,600      |   |   |   | (2,200 | ) |
| Net      cash provided by operating      activities                                                                                                                   |   |   | 7,132,500  |   |   |   | 14,545,800 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |   |       |   |   |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |   |       |   |   |   |   |   |
| Cash      flows from investing activities:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   |       |   |   |   |   |   |
| Proceeds      from sale of tangible equipment                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |   | 13,200     |   |   |   | 3,300 |   |
| Net      cash provided by investing activities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   | 13,200     |   |   |   | 3,300 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |   |       |   |   |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |   |       |   |   |   |   |   |
| Cash      flows from financing activities:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   |       |   |   |   |   |   |
| Distributions      to partners                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   | (7,838,200 | )      |   |   | (14,083,400 | ) |
| Net      cash used in financing activities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   | (7,838,200 | )      |   |   | (14,083,400 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |   |       |   |   |   |   |   |
| Net      (decrease) increase in cash and cash equivalents                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |   | (692,500   | )      |   |   | 465,700 |   |
| Cash      and cash equivalents at beginning of      period                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |   | 2,282,700  |   |   |   | 1,817,000 |   |
| Cash      and cash equivalents at end of period                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   | $      | 1,590,200  |   |   | $      | 2,282,700 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |   |       |   |   |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |   |       |   |   |   |   |   |
| Supplemental Schedule      of non-cash investing and financing activities:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   |       |   |   |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |   |       |   |   |   |   |   |
| Assets      contributed and received by the managing general partner:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |   |       |   |   |   |   |   |
| Tangible      equipment                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | $      | 5,900      |   |   | $      | (923,100 | ) |
| Lease      costs                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |   | —    |   |   |   | (45,800 | ) |
| Intangible      drilling cost                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |   | 45,200     |   |   |   | (553,800 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   | $      | 51,100     |   |   | $      | (1,522,700 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |   |       |   |   |   |   |   |
| Asset      retirement obligation revision                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | $      | (92,100    | )      |   | $      | 62,600 |   |

|                                                 |   | December      31, |        |
|------------------------------------------------------|--------|-------------------|-------------|
|                                                 |   | 2007              |        |   | 2006 |   |
| Mineral      interest in properties:                 |   |              |        |   |   |   |
| Proved      properties                               |   | $                 | 1,490,600   |   |   | $ | 1,490,600 |   |
| Wells      and related equipment                     |   |              | 67,909,500  |   |   |   | 67,963,700 |   |
|                                                 |   |              | 69,400,100  |   |   |   | 69,454,300 |   |
|                                                 |   |              |        |   |   |   |   |   |
|                                                 |   |              |        |   |   |   |   |   |
| Accumulated      depletion of oil and gas properties |   |              | (43,355,300 | ) |   |   | (39,923,700 | ) |
|                                                 |   | $                 | 26,044,800  |   |   | $ | 29,530,600 |   |

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | Years      Ended  |      |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------|-----------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | December      31, |      |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | 2007              |      |   | 2006 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |              |      |   |   |   |
| Asset      retirement obligation at beginning of      year                                                                                         |   | $                 | 2,276,900 |   |   | $ | 2,089,000 |   |
| Revisions      in      estimates                                                                                                                                            |   |              | (92,100   | ) |   |   | 62,600 |   |
| Accretion      expense                                                                                                                             |   |              | 136,600   |   |   |   | 125,300 |   |
| Asset      retirement obligation at end of      year                                                                                                                        |   | $                 | 2,321,400 |   |   | $ | 2,276,900 |   |

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | Managing |   |   |     |   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------|--------|--------|----------|--------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | General  |   |   | Limited  |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | Partner  |   |   | Partners |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |     |   |   |     |   |
| Organization      and offering      costs                                                                                                 |   |     | 100    | %      |     |   | 0 | % |
| Lease      costs                                                                                                                          |   |     | 100    | %      |     |   | 0 | % |
| Revenues      (1)                                                                                                                         |   |     | 35     | %      |     |   | 65 | % |
| Operating      costs, administrative costs, direct and all other costs (2)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |     | 35     | %      |     |   | 65 | % |
| Intangible      drilling      costs                                                                                                       |   |     | 0      | %      |     |   | 100 | % |
| Tangible      equipment      costs                                                                                                        |   |     | 71.70  | %      |     |   | 28.30 | % |

| (1)   | Subject      to the MGP's subordination obligation, substantially all partnership      revenues will be shared in the same percentage as capital contributions      are to the total partnership capital contributions, except that the MGP      will receive an additional 7% of the partnership revenues, which may not      exceed 35%. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2)   | These      costs will be charged to the partners in the same ratio as the related      production revenues are credited. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------|

| ·   | Administrative      costs which are included in general and administrative expenses in the      Partnership's Statements of Operations are at $75 per well per month.      Administrative costs incurred in 2007 and 2006 were $199,600 and $196,600,      respectively. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Monthly      well supervision fees which are included in production expenses in the      Partnership's Statements of Operations are payable at $306 and $293 per      well per month in 2007 and 2006, respectively, for operating and      maintaining the wells.  Well supervision fees incurred in 2007      and 2006 were $813,500 and $768,900,  respectively. |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Transportation      fees which are included in production expenses in the Partnership's      Statements of Operations are payable at rates ranging from $ .29-$ .35 per      one thousand cubic feet ("Mcf") to 13% of the natural gas sales price.      Transportation fees incurred in 2007 and 2006 were $985,100 and      $1,090,900, respectively. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Direct      costs which are included in production and general administrative expenses      in the Partnership's Statements of Operations are payable to the MGP and      its affiliates as reimbursement for all costs expended on the      Partnership's behalf. Direct costs incurred in 2007 and 2006 were $633,300      and $794,700, respectively. |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Assets      contributed by the MGP which are disclosed on the Partnership's Statements      of Cash Flows as a non-cash investing activity for the year ended December      31, 2007 were $51,100. Assets received by the MGP which are disclosed on      the Partnership's Statements of Cash Flows as a non-cash investing      activity for the year ended December 31, 2006 were    $1,522,700. |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Fixed      Price Swaps |               |   |                 |    |   |             |   |   |                 |   |
|------------------------|--------------------|--------|----------------------|---------|--------|------------------|--------|--------|----------------------|--------|
|                   | Twelve      Month  |   |                 |    |   | Average          |   |   | Fair      Value      |   |
|                   | Period      Ending |   | Volumes              |    |   | Fixed      Price |   |   | Asset/               |   |
|                   | December      31,  |   | (per      MMBTU) (1) |    |   | (per      MMBTU) |   |   | (Liability)      (2) |   |
|                   |               |   |                 |    |   |             |   |   |                 |   |
|                   | 2008               |   |                 | 591,600 |   |             | $      | 8.69   |                 |   | $ | 523,100 |   |
|                   | 2009               |   |                 | 574,100 |   |             |   | 8.31   |                 |   |   | (100,800 | ) |
|                   | 2010               |   |                 | 328,700 |   |             |   | 7.61   |                 |   |   | (287,000 | ) |
|                   | 2011               |   |                 | 175,300 |   |             |   | 7.37   |                 |   |   | (176,200 | ) |
|                   |               |   |                 |    |   |             |   |   |                 |   | $ | (40,900 | ) |

| (1)   | MMBTU      represents million British ThermalUnits. |
|-----------------|-----------------------------------------------------|

| (2)   | Fair      value based on forward NYMEX natural gasprices. |
|-----------------|-----------------------------------------------------------|

| Costless      Collars |               |   |                |   |                 |    |   |                 |               |   |                 |   |
|-----------------------|--------------------|--------|---------------------|--------|----------------------|---------|--------|----------------------|--------------------|--------|----------------------|--------|
|                  |               |   |                |   |                 |    |   |                 |               |   |                 |   |
|                  | Twelve      Month  |   |                |   |                 |    |   | Average              |               |   | Fair      Value      |   |
|                  | Period      Ending |   | Option              |   | Volumes              |    |   | Floor      & Cap |               |   | Asset/               |   |
|                  | December      31,  |   | Type                |   | (per      MMBTU) (1) |    |   | (per      MMBTU)     |               |   | (Liability)      (2) |   |
|                  |               |   |                |   |                 |    |   |                 |               |   |                 |   |
|                  | 2008               |   | Puts      purchased |   |                 | 57,000  |   |                 | $                  | 7.50   |                 |   | $ | 13,500 |   |
|                  | 2008               |   | Calls      sold     |   |                 | 57,000  |   |                 |               | 9.40   |                 |   |   | — |   |
|                  | 2010               |   | Puts      purchased |   |                 | 105,200 |   |                 |               | 7.75   |                 |   |   | — |   |
|                  | 2010               |   | Calls      sold     |   |                 | 105,200 |   |                 |               | 8.75   |                 |   |   | (34,600 | ) |
|                  | 2011               |   | Puts      purchased |   |                 | 262,900 |   |                 |               | 7.50   |                 |   |   | — |   |
|                  | 2011               |   | Calls      sold     |   |                 | 262,900 |   |                 |               | 8.45   |                 |   |   | (127,700 | ) |
|                  | 2012               |   | Puts      purchased |   |                 | 26,300  |   |                 |               | 7.00   |                 |   |   | — |   |
|                  | 2012               |   | Calls      sold     |   |                 | 26,300  |   |                 |               | 8.37   |                 |   |   | (17,200 | ) |
|                  |               |   |                |   |                 |    |   |                 |               |   |                 |   | $ | (166,000 | ) |
|                  |               |   |                |   |                 |    |   |                 |               |   |                 |   |   |   |   |
|                  |               |   |                |   |                 |    |   |                 | Net      Liability |   |                 | $      | (206,900 | ) |

|                                                                                                                                                                                                                                                                                                |   | December      31, 2007 |     |   | December      31, 2006 |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------|----------|--------|------------------------|--------|
|                                                                                                                                                                                                                                                                                                |   | Book      Value        |     |   | Fair      Value        |   |   | Book      Value |   |   | Fair      Value |   |
| Assets                                                                                                                                                                                                                                                                                              |   |                   |     |   |                   |   |   |   |   |   |   |   |
| Derivative      instruments                                             |   | $                      | 631,700  |   |                   | $      | 631,700 |   |   | $ | 2,857,400 |   |   | $ | 2,857,400 |   |
|                                                                                                                                                                                                                                                                                                |   | $                      | 631,700  |   |                   | $      | 631,700 |   |   | $ | 2,857,400 |   |   | $ | 2,857,400 |   |
| Liabilities                                                                                                                                                                                                                                                                                         |   |                   |     |   |                   |   |   |   |   |   |   |   |   |   |   |   |
| Derivative      instruments                                             |   | $                      | (838,600 | )      |                   | $      | (838,600 | ) |   | $ | (222,600 | ) |   | $ | (222,600 | ) |
|                                                                                                                                                                                                                                                                                                |   | $                      | (206,900 | )      |                   | $      | (206,900 | ) |   | $ | 2,634,800 |   |   | $ | 2,634,800 |   |

| (1)   | Capitalized      Costs Related to Oil and Gas Producing  Activities |
|-----------------|---------------------------------------------------------------------|

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | At      December 31, |        |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------------------|-------------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | 2007                 |        |   | 2006 |   |
| Mineral      interest in proved      properties                                                                                           |   | $                    | 1,490,600   |   |   | $ | 1,490,600 |   |
| Wells      and related      equipment                                                                                                     |   |                 | 67,909,500  |   |   |   | 67,963,700 |   |
| Accumulated      depletion                                                                                                                |   |                 | (43,355,300 | ) |   |   | (39,923,700 | ) |
| Net      capitalized      cost                                                                                                                                                                   |   | $                    | 26,044,800  |   |   | $ | 29,530,600 |   |

| (2)   | Oil      and Gas Reserve Information |
|-----------------|--------------------------------------|

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   | Natural      Gas |       |   | Oil    |   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------|------------|--------|--------|--------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   | (Mcf)            |       |   | (Bbls) |   |
| Proved      developed reserves:                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |             |       |   |   |   |
| Balance      at December 31, 2005                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |             | 13,757,100 |   |   |   | 19,000 |   |
| Production                                                                                                       |   |             | (1,234,500 | )      |   |   | (9,400 | ) |
| Revisions      to previous      estimates                                                                        |   |             | (6,022,200 | )      |   |   | 20,600 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |             |       |   |   |   |   |   |
| Balance      at December 31,      2006                                                                           |   |             | 6,500,400  |   |   |   | 30,200 |   |
| Production                                                                                                       |   |             | (989,000   | )      |   |   | (7,900 | ) |
| Revisions      to previous      estimates                                                                        |   |             | 828,100    |   |   |   | (400 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |             |       |   |   |   |   |   |
| Balance      at December 31, 2007                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |             | 6,339,500  |   |   |   | 21,900 |   |

| NAME                    | AGE    | POSITION OR      OFFICE                                                             |
|-------------------------|--------|-------------------------------------------------------------------------------------|
|                    |   |                                                                                |
| Freddie      M. Kotek   | 52     | Chairman      of the Board of Directors, Chief Executive Officer and      President |
| Frank      P. Carolas   | 48     | Executive      Vice President – Land and Geology and a Director               |
| Jeffrey      C. Simmons | 49     | Executive      Vice President – Operations and a Director                     |
| Jack      L. Hollander  | 51     | Senior      Vice President – Direct Participation Programs                    |
| Nancy      J. McGurk    | 52     | Senior      Vice President, Chief Accounting Officer                                |
| Michael      L. Staines | 58     | Senior      Vice President, Secretary and a Director                                |
| Matthew      A. Jones   | 46     | Chief      Financial Officer                                                        |

| ·   | the      approximate amount of an individual's professional time devoted to the      business and affairs of our MGP and Atlas America have been aggregated      because there is no reasonable method for them to distinguish their      activities between the two companies;and |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | for      those individuals who also hold senior positions with other affiliates of      our MGP, if it is stated that they devote approximately 100% of their      professional time to our MGP and Atlas, it is because either the other      affiliates are not currently active in drilling new wells, such as Viking      Resources or Resource Energy, and the individuals are not required to      devote a material amount of their professional time to the affiliates, or      there is no reasonable method to distinguish their activities between our      MGP and Atlas America as compared with the other affiliates of our MGP,      such as Viking Resources or ResourceEnergy. |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|       | Description                                                    | Location                                 |
|------------|----------------------------------------------------------------|------------------------------------------|
|       |                                                           |                                     |
| 4      (a) | Certificate      of Limited Partnership for Atlas America      | Previously      filed in our Form S-1 on |
|       | Public      #14-2004 L.P.                                      | June      30, 2004                       |
|       |                                                           |                                     |
| 4      (b) | Amended      and Restated Certificate and Agreement of Limited | Previously      filed in our Form S-1 on |
|       | Partnership      for Atlas America Public #14-2004 L.P.        | June      30, 2004                       |
|       |                                                           |                                     |
| 4(c)       | Drilling      and Operating Agreement for Atlas America        | Previously      filed in our Form S-1 on |
|       | Public      #14-2004 L.P.                                      | June      30, 2004                       |
|       |                                                           |                                     |
| 31.1       | Rule      13a-14(a)/15(d) – 14 (a) Certification         |                                     |
|       |                                                           |                                     |
| 31.2       | Rule      13a-14(a)/15(d) – 14 (a) Certification.        |                                     |
|       |                                                           |                                     |
| 32.1       | Section      1350 Certification.                               |                                     |
|       |                                                           |                                     |
| 32.2       | Section      1350 Certification.                               |                                     |

| In      accordance with Section 13 or 15 (d) of the Exchange Act, the registrant      caused this report to be signed on |
|--------------------------------------------------------------------------------------------------------------------------|
| its      behalf by the undersigned, thereunto duly authorized.                                                           |
|                                                                                                                     |
| Atlas      America Public #14-2004 L.P.                                                                                  |
|                                                                                                                     |   |   |
|                                                                                                                     |   | Atlas      Resources, LLC, Managing General Partner |
|                                                                                                                     |   |   |
| Date:  March      28, 2008                                                                                     |   | By: /s/ Freddie M.      Kotek |
|                                                                                                                     |   | Freddie      M. Kotek, Chairman of the Board of Directors, Chief    Executive |
|                                                                                                                     |   | Officer      and President |
|                                                                                                                     |   |   |
|                                                                                                                     |   |   |
|                                                                                                                     |   |   |
| In      accordance with the Exchange Act, this report has been signed by the      following persons on behalf of the     |
| registrant      and in the capacities and on the dates indicated.                                                        |
|                                                                                                                     |   |   |
| Date:  March      28, 2008                                                                                     |   | By: /s/ Freddie M.      Kotek |
|                                                                                                                     |   | Freddie      M. Kotek, Chairman of the Board of Directors, Chief    Executive |
|                                                                                                                     |   | Officer      and President |
|                                                                                                                     |   |   |
|                                                                                                                     |   |   |
|                                                                                                                     |   |   |
| Date:  March      28, 2008                                                                                     |   | By: /s/ Frank P.      Carolas |
|                                                                                                                     |   | Frank      P. Carolas, Executive Vice President – Land and Geology |
|                                                                                                                     |   |   |
|                                                                                                                     |   |   |
|                                                                                                                     |   |   |
| Date:  March      28, 2008                                                                                     |   | By: /s/ Jeffrey C.      Simmons |
|                                                                                                                     |   | Jeffrey      C. Simmons, Executive Vice President – Operations |
|                                                                                                                     |   |   |
|                                                                                                                     |   |   |
|                                                                                                                     |   |   |
| Date:  March      28, 2008                                                                                     |   | By: /s/ Nancy J.      McGurk |
|                                                                                                                     |   | Nancy      J. McGurk, Vice President, Chief Accounting Officer |
|                                                                                                                     |   |   |
|                                                                                                                     |   |   |
|                                                                                                                     |   |   |
| Date:  March      28, 2008                                                                                     |   | By: /s/ Matthew A.      Jones |
|                                                                                                                     |   | Matthew      A. Jones, Chief Financial Officer |
|                                                                                                                     |   |   |