##### Table of Contents



United States
Securities and Exchange Commission
 Washington, D.C. 20549
 Form 10-K
  þ
    
    ANNUAL REPORT PURSUANT TO SECTION 13
OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934
 For the fiscal year ended December 31, 2010
 o
    
    TRANSITION REPORT PURSUANT TO SECTION
13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934
 For the transition period from  to
 Commission file number 333-150925-03
 ATLAS RESOURCES PUBLIC 18-2008 (A) L.P.
  Delaware
    
    26-2202544(State or other jurisdiction of
    
    (I.R.S. EmployerIncorporation or organization)
    
    Identification No.)Westpointe Corporate Center One1550 Coraopolis Heights Road, 2nd FloorMoon Township, PA
    
    15108(Address of principal executive offices)
    
    (Zip Code)
 (412) 262-2830
  Title of each class
    
    Name of each exchange on which registeredNone
    
    None
 
 o þ
 o þ
 þ o
 þ
  Large accelerated filer o
    
    Accelerated filer o
    
    Non-accelerated filer o
    
    Smaller reporting company þ
 o þ




---



##### 



ATLAS RESOURCES PUBLIC 18-2008 (A) L.P.
(A DELAWARE LIMITED PARTNERSHIP)
INDEX TO ANNUAL REPORT
ON FORM 10-K
 PAGEPART IItem 1: Business
    
    
    3-6Item 2: Properties
    
    
    6-10Item 3: Legal Proceedings
    
    
    11Item 4: (Removed and Reserved)
    
    
    11PART IIItem 5: Market for Registrants Common Equity and Related Security Holder Matters
    
    
    11-12Item 7: Managements Discussion and Analysis of Financial Condition or Plan of Operations
    
    
    12-16Item 8: Financial Statements
    
    
    17-36Item 9: Changes in and Disagreements with Accountants on Accounting and Financial Disclosure
    
    
    37Item 9A: Controls and Procedures
    
    
    37Item 9B: Other Information
    
    
    38PART IIIItem 10: Directors and Executive Officers of the Registrant
    
    
    38-39Item 11: Executive Compensation
    
    
    39Item 12: Security Ownership of Certain Beneficial Owners and Management
    
    
    40Item 13: Certain Relationships and Related Party Transactions
    
    
    40Item 14: Principal Accountant Fees and Services
    
    
    41PART IVItem 15: Exhibits
    
    
    41SIGNATURES
    
    
    42Exhibit 23.1Exhibit 31.1Exhibit 31.2Exhibit 32.1Exhibit 32.2Exhibit 99.1
   2




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The matters discussed within this report include forward-looking statements. These statements
may be identified by the use of forward-looking terminology such as anticipate, believe,
continue, could, estimate, expect, intend, may, might, plan, potential,
predict, should, or will, or the negative thereof or other variations thereon or comparable
terminology. In particular, statements about our expectations, beliefs, plans, objectives,
assumptions or future events or performance contained in this report are forward-looking
statements. We have based these forward-looking statements on our current expectations,
assumptions, estimates and projections. While we believe these expectations, assumptions, estimates
and projections are reasonable, such forward-looking statements are only predictions and involve
known and unknown risks and uncertainties, many of which are beyond our control. These and other
important factors may cause our actual results, performance or achievements to differ materially
from any future results, performance or achievements expressed or implied by these forward-looking
statements.
 
 PART I
 
 ITEM 1.
    
    BUSINESS
 General.
      3




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
    
    well tending, routine maintenance and adjustment;
    
    reading meters, recording production, pumping, maintaining appropriate books and
records; and
    
    preparation of reports for us and government agencies.
   Markets and Competition.
  Governmental Regulation.
  4




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##### Table of Contents



Regulation of oil and gas producing activities.
 
    
    Our oil and gas operations in Pennsylvania are regulated by the Department of
Environmental Resources, Division of Oil and Gas.
 
    
    Our oil and gas operations in West Virginia are regulated by the West Virginia
Division of Natural Resources.
 
    
    Our oil and gas operations in Indiana are regulated by the Indiana Department of
Natural Resources.
 
    
    Our oil and gas operations in Michigan are regulated by the Michigan Department
of Natural Resources and Environment.
 
    
    Our oil and gas operations in Ohio are regulated by the Ohio Department of
Natural Resources, Division of Oil and Gas.
 
    
    Our oil and gas operations in Tennessee are regulated by the Tennessee Department
of Environment and Conservation and the Division of Geology.
  
    
    new well permit and well registration requirements, procedures and fees;
 
    
    minimum well spacing requirements;
 
    
    restriction on well locations and underground gas storage;
 
    
    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.
 Environmental and Safety Regulation.
  Where can you find more information.
  5




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##### Table of Contents



ITEM 2.
    
    PROPERTIES
 Drilling
Activity .
 Development WellsProductive (1)
    
    

Dry (2)Periods Ended December 31,
    

Gross (3)
    
    

Net (4)
    
    

Gross (3)
    
    

Net (4)2009
    
    
    94
    
    
    
    69.61
    
    
    
    
    
    
    
    2008
    
    
    129
    
    
    
    113.05
    
    
    
    
    
    
    
    223
    
    
    
    182.66
    
    
    
    
    
    
    
    
 
 (1)
    
    A productive well generally refers to a well that is not a dry hole.(2)
    
    A dry hole generally refers to 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 regulatory agency.(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. Summary of Producing Wells .
 Number of Producing WellsGross
    
    
    NetGas
    
    
    223
    
    
    
    182.66
  6




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Production.
 AverageYear
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    Production CostEnded
    
    Production
    
    
    Average Sales Price
    
    
    (Lifting Cost)December 31,
    
    Oil (bbls)(1)
    
    
    Gas (mcf)(1)
    
    
    Liquid (bbls)(1)
    
    
    per bbl(1)(3)(4)
    
    
    Per mcf(1)(3)(4)
    
    
    Per Liquid bbl(1)(3)
    
    

per mcfe(1)(2)2010
    
    
    20,900
    
    
    
    3,256,600
    
    
    
    18,300
    
    
    $
    57.19
    
    
    $
    6.41
    
    
    $
    48.57
    
    
    $
    2.442009
    
    
    8,700
    
    
    
    4,294,800
    
    
    
    2,800
    
    
    $
    60.54
    
    
    $
    6.58
    
    
    $
    26.12
    
    
    $
    2.18
 
 (1)
    
    Mcf represents one thousand cubic feet of natural gas. Mcfe represents a thousand
cubic feet equivalent. Oil and liquid production is converted to mcfe at the rate of six
mcf per barrel (bbl). Natural gas liquid 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.(3)
    
    Average sales prices represent accrual basis pricing after reversing the effect
of previously recognized gains resulting from prior period impairment charges.(4)
    
    Average gas prices are calculated by including in total revenue derivative gains
previously recognized into income and dividing by the total volume for the period.
Previously recognized derivative gains were $871,000 for the year ended December 31,
2010. The derivative gains are included in other comprehensive income and resulted from
prior period impairment charges.(5)
    
    Average oil prices are calculated by including in total revenue derivative gains
previously recognized into income and dividing by the total volume for the period.
Previously recognized derivative gains were $8,200 for the year ended December 31,
2010. The derivative gains are included in other comprehensive income and resulted from
prior period impairment charges. Natural Gas and Oil Reserve Information.
 
    
    Introduce a new definition of oil and gas producing activities. This new definition
allows companies to include in their reserve base volumes from unconventional resources.
Such unconventional resources include bitumen extracted from oil sands and oil and gas
extracted from coal beds and shale formations.
 
    
    Report oil and gas reserves using an unweighted average price using the prior 12-month
period, based on the closing prices on the first day of each month, rather than year-end
pricing. This should maximize the comparability of reserve estimates among companies and
mitigate the distortion of the estimates that arises when using a single pricing date.
 
    
    Permit companies to disclose their probable and possible reserves on a voluntary basis.
Current rules limit disclosure to only proved reserves.
 
    
    Update and revise reserve definitions to reflect changes in the oil and gas industry and
new technologies. New updated definitions include by geographic area and reasonable
certainty.
 
    
    Permit the use of new technologies to determine proved reserves if those technologies
have been demonstrated empirically to lead to reliable conclusions about reserves volumes.
 
    
    Require additional disclosures regarding the qualifications of the chief technical
person who oversees the companys overall reserve estimation process. Additionally,
disclosures are required related to internal controls over reserve estimation, as well as a
report addressing the independence and qualifications of a companys reserves preparer or
auditor based on Society of Petroleum Engineers criteria.
   7




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December 31,2010
    
    
    2009Natural gas (per mcf)
    
    $
    4.38
    
    
    $
    3.87Oil (per bbl)
    
    
    79.43
    
    
    
    61.18Liquid (per bbl)
    
    
    50.04
    
    
    
    
   8




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At December 31,2010
    
    
    2009Natural gas reserves  proved developed reserves (Mcf) (1) (2) (4)
    
    
    22,774,800
    
    
    
    33,661,300Oil reserves  proved developed reserves (Bbl) (1) (2) (4)
    
    
    62,900
    
    
    
    63,200Liquid reserves  proved developed reserves (Bbl) (1) (2) (4)
    
    
    109,000
    
    
    
    Total proved reserves (Mcfe)
    
    
    23,806,200
    
    
    
    34,040,500PV-10 estimate of cash flows of proved reserves (3) (4)
    
    $
    28,468,100
    
    
    $
    34,913,500PV-10 estimate per limited partner unit (5)
    
    $
    996
    
    
    $
    1,221Undiscounted estimate per limited partner unit (5)
    
    $
    1,813
    
    
    $
    2,327
 
 (1)
    
    Proved reserves generally refers to 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
engineering data.(2)
    
    Proved developed oil, gas, and liquid reserves generally refers to 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.  Title to Properties .
   9




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Acreage.
 Developed AcreageLocation
    

Gross (1)
    
    

Net (2)Indiana
    
    
    1,760.00
    
    
    
    1,476.80Michigan
    
    
    1,640.00
    
    
    
    1,495.20Ohio
    
    
    12.27
    
    
    
    1.78Pennsylvania
    
    
    3,919.54
    
    
    
    3,244.90Tennessee
    
    
    1,098.05
    
    
    
    986.93West Virginia
    
    
    235.07
    
    
    
    153.47Total
    
    
    8,664.93
    
    
    
    7,359.08
 
 (1)
    
    A gross acre is an acre in which we own a working interest.(2)
    
    A net acre represents 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 net acre. Delivery Commitments
     10




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ITEM 3.
    
    LEGAL PROCEEDINGS
   
 ITEM 4.
    
    (REMOVED AND RESERVED)
  
 PART II
 
 ITEM 5.
    
    MARKET FOR REGISTRANTS COMMON EQUITY AND RELATED SECURITY HOLDER MATTERS
 Market Information.
 
    
    our MGP 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 the right;
 
    
    our MGP 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 MGP requires to effect
the substitution and to confirm his or her agreement to be bound by the terms of our
partnership agreement.
  Holders.
 Distributions.
   11




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
    
    $13,022,800 and $9,198,600 to our limited partners, and
 
    
    $3,341,700 and $3,563,300 to our managing general partner, respectively.
 
 ITEM 7.
    
    MANAGEMENTS DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION OR PLAN OF OPERATIONS
     12




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Years Ended December 31,2010
    
    
    2009Production revenues (in thousands):Gas
    
    $
    20,010
    
    
    $
    28,262Oil
    
    
    1,188
    
    
    
    529Liquid
    
    
    890
    
    
    
    74Total
    
    $
    22,088
    
    
    $
    28,865Production volumes:Gas (mcf/day) (1)
    
    
    8,922
    
    
    
    11,767Oil (bbls/day) (1)
    
    
    57
    
    
    
    24Liquid (bbls/day) (1)
    
    
    50
    
    
    
    8Total (mcfe/day) (1)
    
    
    9,564
    
    
    
    11,959Average sales prices :(2)Gas (per mcf) (1) (3)
    
    $
    6.41
    
    
    $
    6.58Oil (per bbl) (1) (4)
    
    $
    57.19
    
    
    $
    60.54Liquid (per bbl) (1)
    
    $
    48.57
    
    
    $
    26.12Average production costs:As a percent of revenues
    
    
    39
    %
    
    
    33
    %Per mcfe (1)
    
    $
    2.44
    
    
    $
    2.18Depletion per mcfe
    
    $
    3.99
    
    
    $
    3.86
 
 (1)
    
    Mcf represents thousand cubic feet, mcfe represents thousand cubic feet
equivalent and bbls represents barrels. Bbls are converted to mcfe using the ratio of
six mcfs to one bbl.(2)
    
    Average sales prices represent accrual basis pricing after reversing the effect
of previously recognized gains resulting from prior period impairment charges.(3)
    
    Average gas prices are calculated by including in total revenue derivative gains
previously recognized into income and dividing by the total volume for the period.
Previously recognized derivative gains were $871,000 for the year ended December 31,
2010. The derivative gains are included in other comprehensive income and resulted from
prior period impairment charges.(4)
    
    Average oil prices are calculated by including in total revenue derivative gains
previously recognized into income and dividing by the total volume for the period.
Previously recognized derivative gains were $8,200 for the year ended December 31,
2010. The derivative gains are included in other comprehensive income and resulted from
prior period impairment charges. Natural Gas Revenues.
   13




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Oil Revenue.
 Natural Gas Liquids Revenue
 Expenses.
    Liquidity and Capital Resources .
     14




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Critical Accounting Policies
 Use of estimates .
 Impairment of Long-Lived Assets.
 Fair Value of Financial Instruments
  Level 1 
 Level 2 
 Level 3
   15




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Reserve Estimates .
 Asset Retirement Obligations .
 Working Interest.
  16




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ITEM 8.
    
    FINANCIAL STATEMENTS
 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
 
     
  17




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ATLAS RESOURCES PUBLIC 18-2008 (A) L.P.

BALANCE SHEETS

DECEMBER 31,
 2010
    
    
    2009ASSETSCurrent assets:Cash and cash equivalents
    
    $
    1,015,600
    
    
    $
    1,510,300Accounts receivable  affiliate
    
    
    3,642,700
    
    
    
    5,127,800Short-term hedge receivable due from affiliate
    
    
    2,670,400
    
    
    
    3,846,900Total current assets
    
    
    7,328,700
    
    
    
    10,485,000Oil and gas properties, net
    
    
    48,356,200
    
    
    
    130,386,300Long-term hedge receivable due from affiliate
    
    
    2,705,700
    
    
    
    3,386,700$
    58,390,600
    
    
    $
    144,258,000LIABILITIES AND PARTNERS CAPITALCurrent liabilities:Accrued liabilities
    
    $
    380,100
    
    
    $
    253,200Short-term hedge liability due to affiliate
    
    
    29,600
    
    
    
    47,000Total current liabilities
    
    
    409,700
    
    
    
    300,200Asset retirement obligation
    
    
    2,521,100
    
    
    
    1,592,900Long-term hedge liability due to affiliate
    
    
    451,400
    
    
    
    552,600Partners capital:Managing general partner
    
    
    6,320,000
    
    
    
    14,734,100Limited partners (20,152.50 units)
    
    
    48,165,900
    
    
    
    122,017,900Accumulated other comprehensive income
    
    
    522,500
    
    
    
    5,060,300Total partners capital
    
    
    55,008,400
    
    
    
    141,812,300$
    58,390,600
    
    
    $
    144,258,000
   18




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ATLAS RESOURCES PUBLIC 18-2008 (A) L.P.

STATEMENTS OF OPERATIONS

YEARS ENDED DECEMBER 31, 2010 AND 2009
 2010
    
    
    2009REVENUESNatural gas, oil and liquid gas
    
    $
    22,087,600
    
    
    $
    28,864,900Interest income
    
    
    1,200
    
    
    
    3,200Total revenues
    
    
    22,088,800
    
    
    
    28,868,100COST AND EXPENSESProduction
    
    
    8,507,500
    
    
    
    9,497,700Depletion
    
    
    13,948,700
    
    
    
    16,785,100Impairment of oil and gas properties
    
    
    65,481,100
    
    
    
    75,040,600Accretion of asset retirement obligation
    
    
    95,600
    
    
    
    84,700General and administrative
    
    
    221,900
    
    
    
    290,300Total expenses
    
    
    88,254,800
    
    
    
    101,698,400Net loss
    
    $
    (66,166,000
    )
    
    $
    (72,830,300
    )Allocation of net loss:Managing general partner
    
    $
    (3,377,100
    )
    
    $
    (2,875,700
    )Limited partners
    
    $
    (62,788,900
    )
    
    $
    (69,954,600
    )Net loss per limited partnership unit
    
    $
    (3,116
    )
    
    $
    (3,471
    )
   19




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ATLAS RESOURCES PUBLIC 18-2008 (A) L.P.
STATEMENTS OF COMPREHENSIVE LOSS
YEARS ENDED DECEMBER 31, 2010 AND 2009
 2010
    
    
    2009Net loss
    
    $
    (66,166,000
    )
    
    $
    (72,830,300
    )Other comprehensive (loss) income:Unrealized holding gain on hedging contracts
    
    
    412,000
    
    
    
    14,867,000Less: reclassification adjustment for gain realized in net earnings
    
    
    (4,949,800
    )
    
    
    (9,806,700
    )Total other comprehensive (loss) income
    
    
    (4,537,800
    )
    
    
    5,060,300Comprehensive loss
    
    $
    (70,703,800
    )
    
    $
    (67,770,000
    )
   20




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##### Table of Contents



ATLAS RESOURCES PUBLIC 18-2008 (A) L.P.
STATEMENTS OF CHANGES IN PARTNERS CAPITAL
YEARS ENDED DECEMBER 31, 2010 AND 2009
 AccumulatedManaging
    
    
    
    
    
    
    Other
    
    
    InvestorGeneral
    
    
    Limited
    
    
    Comprehensive
    
    
    SubscriptionPartner
    
    
    Partners
    
    
    Income (loss)
    
    
    Receivable
    
    
    TotalBalance at December 31, 2008
    
    $
    6,395,600
    
    
    $
    201,171,100
    
    
    $
    
    
    
    $
    (24,653,200
    )
    
    $
    182,913,500Partners capital contributions:Syndication and offering costs
    
    
    11,136,500
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    11,136,500Total contributions
    
    
    11,136,500
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    11,136,500Syndication and offering costs, immediately
charged to capital
    
    
    (11,136,500
    )
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    (11,136,500
    )Participation in revenue and expenses:Net production revenues
    
    
    5,713,300
    
    
    
    13,653,900
    
    
    
    
    
    
    
    
    
    
    
    19,367,200Interest income
    
    
    1,000
    
    
    
    2,200
    
    
    
    
    
    
    
    
    
    
    
    3,200Depletion
    
    
    (1,550,000
    )
    
    
    (15,235,100
    )
    
    
    
    
    
    
    
    
    
    
    (16,785,100
    )Impairment of oil and gas properties
    
    
    (6,929,400
    )
    
    
    (68,111,200
    )
    
    
    
    
    
    
    
    
    
    
    (75,040,600
    )General and administrative
    
    
    (85,600
    )
    
    
    (204,700
    )
    
    
    
    
    
    
    
    
    
    
    (290,300
    )Accretion of asset retirement obligation
    
    
    (25,000
    )
    
    
    (59,700
    )
    
    
    
    
    
    
    
    
    
    
    (84,700
    )Net loss
    
    
    (2,875,700
    )
    
    
    (69,954,600
    )
    
    
    
    
    
    
    
    
    
    
    (72,830,300
    )Other comprehensive income
    
    
    
    
    
    
    
    
    
    
    5,060,300
    
    
    
    
    
    
    
    5,060,300Asset contributions
    
    
    14,777,600
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    14,777,600Return of capital
    
    
    (100
    )
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    (100
    )Distributions to partners
    
    
    (3,563,300
    )
    
    
    (9,198,600
    )
    
    
    
    
    
    
    
    
    
    
    (12,761,900
    )Subscription received
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    24,653,200
    
    
    
    24,653,200Balance at December 31, 2009
    
    $
    14,734,100
    
    
    $
    122,017,900
    
    
    $
    5,060,300
    
    
    $
    
    
    
    $
    141,812,300Partners capital contributions:Syndication and offering costs
    
    
    (200
    )
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    (200
    )Total contributions
    
    
    (200
    )
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    (200
    )Syndication and offering costs, immediately
charged to capital
    
    
    200
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    200Participation in revenue and expenses:Net production revenues
    
    
    4,006,100
    
    
    
    9,574,000
    
    
    
    
    
    
    
    
    
    
    
    13,580,100Interest income
    
    
    400
    
    
    
    800
    
    
    
    
    
    
    
    
    
    
    
    1,200Depletion
    
    
    (1,280,200
    )
    
    
    (12,668,500
    )
    
    
    
    
    
    
    
    
    
    
    (13,948,700
    )Impairment of oil and gas properties
    
    
    (6,009,700
    )
    
    
    (59,471,400
    )
    
    
    
    
    
    
    
    
    
    
    (65,481,100
    )Accretion of asset retirement obligation
    
    
    (28,200
    )
    
    
    (67,400
    )
    
    
    
    
    
    
    
    
    
    
    (95,600
    )General and administrative
    
    
    (65,500
    )
    
    
    (156,400
    )
    
    
    
    
    
    
    
    
    
    
    (221,900
    )Net loss
    
    
    (3,377,100
    )
    
    
    (62,788,900
    )
    
    
    
    
    
    
    
    
    
    
    (66,166,000
    )Other comprehensive loss
    
    
    
    
    
    
    
    
    
    
    (4,537,800
    )
    
    
    
    
    
    
    (4,537,800
    )Subordination
    
    
    (1,959,700
    )
    
    
    1,959,700
    
    
    
    
    
    
    
    
    
    
    
    Asset contributions
    
    
    264,400
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    264,400Distributions to partners
    
    
    (3,341,700
    )
    
    
    (13,022,800
    )
    
    
    
    
    
    
    
    
    
    
    (16,364,500
    )Balance at December 31, 2010
    
    $
    6,320,000
    
    
    $
    48,165,900
    
    
    $
    522,500
    
    
    $
    
    
    
    $
    55,008,400
   21




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##### Table of Contents



ATLAS RESOURCES PUBLIC 18-2008 (A) L.P.

STATEMENTS OF CASH FLOWS

YEARS ENDED DECEMBER 31, 2010 AND 2009
 2010
    
    
    2009Cash flows from operating activities:Net loss
    
    $
    (66,166,000
    )
    
    $
    (72,830,300
    )Adjustments to reconcile net loss to net cash used in operating activities:Depletion
    
    
    13,948,700
    
    
    
    16,785,100Impairment of oil and gas properties
    
    
    69,159,200
    
    
    
    76,614,300Non-cash gain on derivative
    
    
    (2,798,900
    )
    
    
    (1,573,700
    )Accretion of asset retirement obligation
    
    
    95,600
    
    
    
    84,700Decrease (increase) in accounts receivable-affiliate
    
    
    1,485,100
    
    
    
    (5,057,200
    )Increase in accrued liabilities
    
    
    126,900
    
    
    
    249,300Net cash provided by operating activities
    
    
    15,850,600
    
    
    
    14,272,200Cash flows from investing activities:Oil and gas well drilling contracts paid to MGP
    
    
    
    
    
    
    (45,492,800
    )Return of initial capital contribution by MGP
    
    
    
    
    
    
    (100
    )Proceeds from sale of tangible equipment
    
    
    19,200
    
    
    
    Net cash provided by (used in) investing activities
    
    
    19,200
    
    
    
    (45,492,900
    )Cash flows from financing activities:Distributions to partners
    
    
    (16,364,500
    )
    
    
    (12,761,900
    )Partners capital contributions
    
    
    
    
    
    
    24,653,200Net cash (used in) provided by financing activities
    
    
    (16,364,500
    )
    
    
    11,891,300Net decrease in cash and cash equivalents
    
    
    (494,700
    )
    
    
    (19,329,400
    )Cash and cash equivalents at beginning of period
    
    
    1,510,300
    
    
    
    20,839,700Cash and cash equivalents at end of period
    
    $
    1,015,600
    
    
    $
    1,510,300Supplemental Schedule of non-cash investing and financing activities:Assets contributed by (returned to) the managing general partner:Tangible equipment
    
    $
    145,600
    
    
    $
    13,473,800Lease costs
    
    
    
    
    
    
    1,303,800Intangible drilling costs
    
    
    118,800
    
    
    
    Syndication and offering costs
    
    
    (200
    )
    
    
    11,136,500$
    264,200
    
    
    $
    25,914,100Asset retirement obligation revisions
    
    $
    832,600
    
    
    $
    551,200
   22




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##### Table of Contents



ATLAS RESOURCES PUBLIC 18-2008 (A) L.P.
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2010 AND 2009
 NOTE 1  DESCRIPTION OF BUSINESS
   NOTE 2  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
  Use of Estimates
   Accounts Receivable and Allowance for Possible Losses
   23




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##### Table of Contents



ATLAS RESOURCES PUBLIC 18-2008 (A) L.P.
NOTES TO FINANCIAL STATEMENTS  (Continued)
DECEMBER 31, 2010 AND 2009
 NOTE 2  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
 Fair Value of Financial Instruments
  Supplemental Cash Flow Information
  Concentration of Credit Risk
  Oil and Gas Properties
   Impairment of Long-Lived Assets
   24




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##### Table of Contents



ATLAS RESOURCES PUBLIC 18-2008 (A) L.P.
NOTES TO FINANCIAL STATEMENTS  (Continued)
DECEMBER 31, 2010 AND 2009
 NOTE 2  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
 Impairment of Long-Lived Assets (Continued)
    Working Interest
  Revenue Recognition
   25




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##### Table of Contents



ATLAS RESOURCES PUBLIC 18-2008 (A) L.P.
NOTES TO FINANCIAL STATEMENTS  (Continued)
DECEMBER 31, 2010 AND 2009
 NOTE 2  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
 Revenue Recognition (Continued)
  Asset Retirement Obligation
  Environmental Matters
   Comprehensive Loss
   26




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##### Table of Contents



ATLAS RESOURCES PUBLIC 18-2008 (A) L.P.
NOTES TO FINANCIAL STATEMENTS  (Continued)
DECEMBER 31, 2010 AND 2009
 NOTE 2  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
 Recently Adopted Accounting Standards
     27




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##### Table of Contents



ATLAS RESOURCES PUBLIC 18-2008 (A) L.P.
NOTES TO FINANCIAL STATEMENTS  (Continued)
DECEMBER 31, 2010 AND 2009
 NOTE 2  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
 Major Customers
  Income Taxes
  NOTE 3  PARTICIPATION IN REVENUES AND COSTS
  ManagingGeneral
    
    
    LimitedPartner
    
    
    PartnersOrganization and offering costs
    
    
    100
    %
    
    
    0
    %Lease costs
    
    
    100
    %
    
    
    0
    %Revenues (1)
    
    
    29.50
    %
    
    
    70.50
    %Operating costs, administrative costs, direct costs and all other operating costs (2)
    
    
    29.50
    %
    
    
    70.50
    %Intangible drilling costs
    
    
    .07
    %
    
    
    99.93
    %Tangible equipment costs
    
    
    40
    %
    
    
    60
    %
 (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
10% of the partnership revenues.(2)
    
    These costs will be charged to the partners in the same ratio as the related
production revenues are credited.  28




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ATLAS RESOURCES PUBLIC 18-2008 (A) L.P.
NOTES TO FINANCIAL STATEMENTS  (Continued)
DECEMBER 31, 2010 AND 2009
 NOTE 4  OIL AND GAS PROPERTIES
  December 31,2010
    
    
    2009Proved properties:Leasehold interests
    
    $
    2,774,100
    
    
    $
    2,785,500Wells and related equipment
    
    
    221,734,700
    
    
    
    221,106,500224,508,800
    
    
    
    223,892,000Accumulated depletion
    
    
    (176,152,600
    )
    
    
    (93,505,700
    )$
    48,356,200
    
    
    $
    130,386,300
  NOTE 5  ASSET RETIREMENT OBLIGATION
    Years ended December 31,2010
    
    
    2009Asset retirement obligation at beginning of year
    
    $
    1,592,900
    
    
    $
    957,000Revision in estimate
    
    
    832,600
    
    
    
    38,700Liabilities incurred from drilling wells
    
    
    
    
    
    
    512,500Accretion expense
    
    
    95,600
    
    
    
    84,700Asset retirement obligation at end of year
    
    $
    2,521,100
    
    
    $
    1,592,900
  29




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ATLAS RESOURCES PUBLIC 18-2008 (A) L.P.
NOTES TO FINANCIAL STATEMENTS  (Continued)
DECEMBER 31, 2010 AND 2009
 NOTE 6  DERIVATIVE INSTRUMENTS
     Fair Value of Derivative Instruments:
 Asset Derivatives
    
    
    
    
    Liability DerivativesDerivatives in
    
    
    
    Fair Value
    
    
    
    
    Fair ValueCash Flow
    
    Balance Sheet
    
    December 31,
    
    
    December 31,
    
    
    Balance sheet
    
    December 31,
    
    
    December 31,Hedging Relationships
    
    Location
    
    2010
    
    
    2009
    
    
    Location
    
    2010
    
    
    2009Commodity Contracts
    
    Current Assets
    
    $
    2,670,400
    
    
    $
    3,846,900
    
    
    Current liabilities
    
    $
    (29,600
    )
    
    $
    (47,000
    )Long-Term Assets
    
    
    2,705,700
    
    
    
    3,386,700
    
    
    Long-term liabilities
    
    
    (451,400
    )
    
    
    (552,600
    )Total Derivatives
    
    
    
    $
    5,376,100
    
    
    $
    7,233,600
    
    
    
    
    $
    (481,000
    )
    
    $
    (599,600
    )
  30




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ATLAS RESOURCES PUBLIC 18-2008 (A) L.P.
NOTES TO FINANCIAL STATEMENTS  (Continued)
DECEMBER 31, 2010 AND 2009
 NOTE 6  DERIVATIVE INSTRUMENTS (Continued)
 Effects of Derivative Instruments on Statement of Operations:
 Gain
    
    
    
    
    GainRecognized in OCI on Derivative
    
    
    
    
    Reclassified from OCI into Net (Loss) Income(Effective Portion)
    
    
    Location of Gain
    
    (Effective Portion)Derivatives in
    
    Twelve Months Ended
    
    
    Reclassified from Accumulated
    
    Twelve Months EndedCash Flow
    
    December 31,
    
    
    December 31,
    
    
    OCI into (Loss) Income
    
    December 31,
    
    
    December 31,Hedging Relationships
    
    2010
    
    
    2009
    
    
    (Effective Portion)
    
    2010
    
    
    2009Commodity Contracts
    
    $
    412,000
    
    
    $
    14,867,000
    
    
    Natural Gas and Oil Revenue
    
    $
    4,949,800
    
    
    $
    9,806,700
    Natural Gas Fixed Price Swaps
 Production
    
    
    
    
    
    AveragePeriod Ending
    
    Volumes
    
    
    Fixed Price
    
    
    Fair ValueDecember 31,
    

(MMbtu) (1)
    
    

(per MMbtu) (1)
    
    
    Asset(2)2011
    
    
    747,500
    
    
    $
    6.978
    
    
    $
    1,849,5002012
    
    
    458,200
    
    
    
    7.478
    
    
    
    1,089,4002013
    
    
    320,100
    
    
    
    6.831
    
    
    
    460,5002014
    
    
    123,300
    
    
    
    5.941
    
    
    
    48,500$
    3,447,900
  31




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ATLAS RESOURCES PUBLIC 18-2008 (A) L.P.
NOTES TO FINANCIAL STATEMENTS  (Continued)
DECEMBER 31, 2010 AND 2009
 NOTE 6  DERIVATIVE INSTRUMENTS (Continued)
 Natural Gas Costless Collars
 Production
    
    
    
    
    
    
    
    AveragePeriod Ending
    
    Option
    
    Volumes
    
    
    Floor & Cap
    
    
    Fair ValueDecember 31,
    
    Type
    

(MMbtu) (1)
    
    

(per MMbtu) (1)
    
    

Asset/(Liability) (2)2011
    
    Puts purchased
    
    
    388,300
    
    
    $
    6.544
    
    
    $
    815,0002011
    
    Calls sold
    
    
    388,300
    
    
    
    7.662
    
    
    
    (9,400
    )2012
    
    Puts purchased
    
    
    224,900
    
    
    
    6.117
    
    
    
    342,3002012
    
    Calls sold
    
    
    224,900
    
    
    
    7.343
    
    
    
    (56,000
    )2013
    
    Puts purchased
    
    
    378,000
    
    
    
    5.862
    
    
    
    545,7002013
    
    Calls sold
    
    
    378,000
    
    
    
    7.045
    
    
    
    (241,000
    )2014
    
    Puts purchased
    
    
    133,500
    
    
    
    5.712
    
    
    
    191,1002014
    
    Calls sold
    
    
    133,500
    
    
    
    6.819
    
    
    
    (124,800
    )$
    1,462,900
 Crude Oil Fixed Price Swaps
 Production
    
    
    
    
    
    AveragePeriod Ending
    
    Volumes
    
    
    Fixed Price
    
    
    Fair ValueDecember 31,
    

(Bbl) (1)
    
    

(per Bbl) (1)
    
    
Liability (3)2011
    
    
    1,700
    
    
    $
    87.703
    
    
    $
    (9,700
    )2012
    
    
    1,300
    
    
    
    87.299
    
    
    
    (8,300
    )2013
    
    
    400
    
    
    
    87.632
    
    
    
    (2,100
    )2014
    
    
    
    
    
    
    
    
    
    
    $
    (20,100
    )
 Crude Oil Costless Collars
 Production
    
    
    
    
    
    
    
    AveragePeriod Ending
    
    Option
    
    Volumes
    
    
    Floor & Cap
    
    
    Fair ValueDecember 31,
    
    Type
    

(Bbl) (1)
    
    

(per Bbl) (1)
    
    

Asset/(Liability) (3)2011
    
    Puts purchased
    
    
    1,100
    
    
    $
    76.818
    
    
    $
    2,2002011
    
    Calls sold
    
    
    1,100
    
    
    
    100.965
    
    
    
    (6,700
    )2012
    
    Puts purchased
    
    
    800
    
    
    
    76.143
    
    
    
    4,9002012
    
    Calls sold
    
    
    800
    
    
    
    101.596
    
    
    
    (8,400
    )2013
    
    Puts purchased
    
    
    200
    
    
    
    76.148
    
    
    
    1,8002013
    
    Calls sold
    
    
    200
    
    
    
    102.587
    
    
    
    (2,700
    )2014
    
    Puts purchased
    
    
    
    
    
    
    
    
    
    
    2014
    
    Calls sold
    
    
    
    
    
    
    
    
    
    
    $
    (8,900
    )Total Net Asset
    
    
    $
    4,881,800
 
 (1)
    
    MMBTU represents million British Thermal Units. Bbl represents barrels.(2)
    
    Fair value based on forward NYMEX natural gas prices, as applicable.(3)
    
    Fair value based on forward WTI crude oil prices, as applicable.  32




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##### Table of Contents



ATLAS RESOURCES PUBLIC 18-2008 (A) L.P.
NOTES TO FINANCIAL STATEMENTS  (Continued)
DECEMBER 31, 2010 AND 2009
 NOTE 7  FAIR VALUE OF FINANCIAL INSTRUMENTS
  Level 1
    
    Unadjusted quoted prices in active markets for identical unrestricted assets
and liabilities that the reporting entity has the ability to access at the measurement
date.Level 2
    
    Inputs other than quoted prices included within Level 1 that are observable
for the asset and liability or can be corroborated with observable market data for
substantially the entire contractual term of the asset or liability.Level 3
    
    Unobservable inputs that reflect the entitys own assumptions about the
assumption market participants would use in the pricing of the asset or liability and
are consequently not based on market activity but rather through particular valuation
techniques.
 Assets and Liabilities Measured at Fair Value on a Recurring Basis
  Assets and Liabilities Measured at Fair Value on a Non-Recurring Basis
  NOTE 8  CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS
  
    
    Administrative costs which are included in general and administrative expenses in the
Partnerships statements of operations are payable at $75 per well, per month.
Administrative costs incurred for the years ended December 31, 2010 and 2009 were $149,200
and $100,400, respectively.
 
  33




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##### Table of Contents



ATLAS RESOURCES PUBLIC 18-2008 (A) L.P.
NOTES TO FINANCIAL STATEMENTS  (Continued)
DECEMBER 31, 2010 AND 2009
 NOTE 8  CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS (Continued)
 
    
    Monthly well supervision fees which are included in production expenses in the
Partnerships statements of operations are payable at $975 per well, per month for Marcellus
wells and $1,500, for New Albany and Antrim Shale wells. For all other wells a fee of $392
is charged per well per month for operating and maintaining the wells. Well supervision
fees incurred for the years ended December 31, 2010 and 2009 were $1,225,900 and $818,600,
respectively.
 
    
    Transportation fees which are included in production expenses in the Partnerships
statements of operations are generally payable at 13% of the natural gas sales price.
Transportation fees incurred for the years ended December 31, 2010 and 2009 were $2,206,800
and $3,624,200, 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 for
the years ended December 31, 2010 and 2009 were $5,147,500 and $5,244,800, respectively.
 
    
    Assets contributed from the MGP which are disclosed on the Partnerships statements of
cash flows as non-cash investing and financing activities for the years ended December 31,
2010 and 2009 were $264,400 and $14,777,600 respectively.
 
    
    The MGP received an
adjustment to its capital account of $200 for the year ended
December 31, 2010 for fees, commissions and reimbursement costs
to organize the Partnership. The MGP received a credit to its capital
account of $11,136,500 for the year ended December 31, 2009 for
fees, commissions and reimbursements costs to organize the
Partnership.
  Subordination by Managing General Partner
  NOTE 9  COMMITMENTS AND CONTINGENCIES
    34




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##### Table of Contents



ATLAS RESOURCES PUBLIC 18-2008 (A) L.P.
NOTES TO FINANCIAL STATEMENTS  (Continued)
DECEMBER 31, 2010 AND 2009
 NOTE 9  COMMITMENTS AND CONTINGENCIES (Continued)
 Legal Proceedings
   NOTE 10  NATURAL GAS AND OIL PRODUCING ACTIVITIES (UNAUDITED)
 (1) Capitalized Costs Related to Oil and Gas Producing Activities
  December 31,2010
    
    
    2009Leasehold interest
    
    $
    2,774,100
    
    
    $
    2,785,500Wells and related equipment
    
    
    221,734,700
    
    
    
    221,106,500Accumulated depletion
    
    
    (176,152,600
    )
    
    
    (93,505,700
    )Net capitalized cost
    
    $
    48,356,200
    
    
    $
    130,386,300
 (2) Oil and Gas Reserve Information
    35




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##### Table of Contents



ATLAS RESOURCES PUBLIC 18-2008 (A) L.P.
NOTES TO FINANCIAL STATEMENTS  (Continued)
DECEMBER 31, 2010 AND 2009
 NOTE 10  NATURAL GAS AND OIL PRODUCING ACTIVITIES (UNAUDITED) (Continued)
  Natural Gas
    
    
    Oil
    
    
    Liquid(Mcf)
    
    
    (Bbls)
    
    
    (Bbls)Proved developed reserves:Balance December 31, 2008
    
    
    15,555,900
    
    
    
    2,600
    
    
    
    Production
    
    
    (4,294,800
    )
    
    
    (8,700
    )
    
    
    Revision to previous estimates
    
    
    (2,508,500
    )
    
    
    23,200
    
    
    
    Extensions, discoveries and other additions
    
    
    24,908,700
    
    
    
    46,100
    
    
    
    Balance December 31, 2009
    
    
    33,661,300
    
    
    
    63,200
    
    
    
    Production
    
    
    (3,256,600
    )
    
    
    (20,900
    )
    
    
    (18,300
    )Revision to previous estimates
    
    
    (7,629,900
    )
    
    
    20,600
    
    
    
    127,300Balance December 31, 2010
    
    
    22,774,800
    
    
    
    62,900
    
    
    
    109,000
 NOTE 11  SUBSEQUENT EVENTS
 Atlas Energy, Inc. Asset Acquisition
  Laurel Mountain Sale
  Hedge Monetization
   36




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ITEM 9.
    
    CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE:
  
 ITEM 9A.
    
    CONTROLS AND PROCEDURES
 Conclusion Regarding the Effectiveness of Disclosure Controls and Procedures
   Managements Report on Internal Control over Financial Reporting
 Internal Control  Integrated
Framework
     37




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##### Table of Contents



ITEM 9B.
    
    OTHER INFORMATION
  
 PART III
 
 ITEM 10.
    
    DIRECTORS AND EXECUTIVE OFFICERS OF THE REGISTRANT
 nd
 Executive Officers and Directors.
 NAME
    
    AGE
    
    POSITION OR OFFICEFreddie M. Kotek
    
    55
    
    Chairman of the Board of Directors, Chief Executive Officer and PresidentJeffrey C. Simmons
    
    52
    
    Executive Vice President  Operations and a DirectorJack L. Hollander
    
    54
    
    Senior Vice President  Direct Participation ProgramsSean P. McGrath
    
    39
    
    Chief Financial Officer
  
    
    the approximate amount of an individuals professional time devoted to the business and
affairs of our MGP and Atlas Energy 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 Energy, 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
Energy as compared with the other affiliates of our MGP, such as Viking Resources or
Resource Energy.
 Freddie M. Kotek
  38




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##### Table of Contents



Jeffrey C. Simmons.
 Jack L. Hollander.
 Sean P. McGrath Chief Financial Officer. .
 Audit Committee Financial Expert.
 Remuneration of Officers and Directors.
 Code of Business Conduct and Ethics. nd
 
 ITEM 11.
    
    EXECUTIVE COMPENSATION
 Certain Relationships and Related Party Transactions
  39




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##### Table of Contents



ITEM 12.
    
    SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT
  
 ITEM 13.
    
    CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS
 Oil and Gas Revenues.
 Administrative Costs.
 Direct Costs.
 Well Charges.
 Transportation Fees.
 Other Compensation.
  40




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##### Table of Contents



ITEM 14.
    
    PRINCIPAL ACCOUNTANT FEES AND SERVICES
 Audit Fees.
 Procedures for Audit Committee Pre-Approval of Audit and Permissible Non-Audit Services of
Independent Auditor.
 
 PART IV
 
 ITEM 15.
    
    EXHIBITS
 
 EXHIBIT INDEX
 Description
    
    Location4
    (a)
    
    Certificate of Limited Partnership for Atlas
Resources Public 18-2008 (A) L.P.
    
    Previously filed in
our Form S-1/A on
October 10, 20074
    (b)
    
    Amended and Restated Certificate and
Agreement of Limited Partnership for Atlas
Resources Public 18-2008 (A) L.P.
(1)
    
    Previously filed in
our Form S-1/A on
October 10, 20074
    (c)
    
    Drilling and Operating Agreement for Atlas
Resources Public 18-2008 (A) L.P.
(1)
    
    Previously filed in
our Form S-1/A on
October 10, 200723.1
    
    
    Consent of Wright and Company, Inc.31.1
    
    
    Rule 13a-14(a)/15(d)  14 (a) Certification31.2
    
    
    Rule 13a-14(a)/15(d)  14 (a) Certification.32.1
    
    
    Section 1350 Certification.32.2
    
    
    Section 1350 Certification.99.1
    
    
    Summary Reserve Report
 
 (1)
    
    Filed on October 15, 2008 in the Form S-1A Registration Statement dated October 15,
2008, File No. 333-150925-03  41




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##### Table of Contents



SIGNATURES
   Atlas Resources, LLC, Managing General PartnerDate: March 30, 2011
    
    By:
    
    /s/ Freddie M. Kotek

Freddie M. Kotek, 
Chairman of the Board of Directors,Chief Executive Officer and President
  Date: March 30, 2011
    
    By:
    
    /s/ Freddie M. Kotek

Freddie M. Kotek, Chairman of the Board of Directors,Chief Executive Officer and PresidentDate: March 30, 2011
    
    By:
    
    /s/ Jeffrey C. Simmons

Jeffrey C. Simmons, 
Executive Vice President  OperationsDate: March 30, 2011
    
    By:
    
    /s/ Sean P. McGrath

Sean P. McGrath, 
Chief Financial Officer
 Supplemental information to be furnished with reports filed pursuant to Section 15(d) of the
Exchange Act by Non-reporting Issuers
   42