**United
        States Securities and Exchange Commission**


**Washington,
        D.C. 20549**
  **Form
          10-KSB/A**
 **(Amendment
          No. 2 to 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, 2006o
            **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 #14-2005 (A) L.P.**(Name
                of small business issuer in its
                charter)




**Delaware**
            
            **20-1849549**(State
                or other jurisdiction of
            
            (I.R.S.
                EmployerIncorporation
                or organization)
            
            Identification
                No)311
                Rouser Rd.
            
            Zip
                CodeMoon
                Township, PA
            
            15108(address
                of principal executive offices)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 registeredNone
            
            NoneSecurities
                registered under Section 12(g) of the Exchange Act Investor General
                Partner Units and Limited Partner Units(Title
                of Class)





Check
      whether the issuer (1) filed all reports required to be filed by Section 13
      or
      15(d) of the Exchange Act during the past 12 months (or for such shorter period
      that the registrant was required to file such reports), and (2) has been subject
      to such filing requirements for the past 90 days


Yes R





Check
      if
      there is no disclosure of delinquent filers in response to Item 405 of
      Regulation S-B contained in this form, and no disclosure will be contained,
      to
      the best of registrant's knowledge, in definitive proxy or information
      statements incorporated by reference in Part III of this Form 10-KSB or any
      amendment to this Form 10-KSB. R





State
      issuer's revenues for its most recent fiscal year $22,066,900





State
      the
      aggregate market value of the voting and non-voting common equity held by
      non-affiliates computed by reference to the price at which the common equity
      was
      sold, or the average bid and asked price of such common equity, as of a
      specified date within the past 60 days. (See definition of affiliate in Rule
      12b-2 of the Exchange Act.)





Indicate
      by check mark whether the registrant is a shell company (as defined in Rule
      12b-2 of the Exchange Act).


Yes o No R





Transitional
      Small Business Disclosure Format (check one): Yes o No R









**Explanatory
      Note**




We
      are
      filing this Amendment No. 2 to our Annual Report on Form 10-KSB (“Amendment No.
      2”) for the year ended December 31, 2006. The Annual Report on Form 10-KSB was
      originally filed on April 2, 2007 (the “Original Filing”). An amendment to the
      Annual Report on Form 10-KSB No. 1 was filed on June 1, 2007. Amendment No.
      2
      amends Note 9 Natural Gas and Oil Producing Activities of the Amended Filing
      to
      reflect the change of proved reserves to proved developed reserves for the
      convenience of the reader. In addition, this amendment explains the sources
      of
      our initial 2005 proved developed reserves compared to the 2006 proved developed
      reserves. This amendment reflects the above changes and the remainder of Note
      9
      and Exhibits in their entirety.





Except
      as
      described above, no other information in Amendment No. 2 is amended hereby.
      Amendment No. 2 does not reflect events occurring after the date of the Original
      Filing or modify or update those disclosures affected by subsequent events.
      Accordingly, Amendment No. 2 should be read in conjunction with our other
      filings made with the SEC subsequent to the date of the Amendment No.
      1.




2


**ATLAS
      AMERICA PUBLIC #14-2005 (A) L.P.**


**NOTES
      TO FINANCIAL STATEMENTS** **- (Continued)**


**DECEMBER
      31, 2006**





**NOTE
      9 - NATURAL GAS AND OIL PRODUCING ACTIVITIES (UNAUDITED)**





The
      supplementary information summarized below presents the results of natural
      gas
      and oil activities in accordance with Statements of Financial Accounting
      Standards No. 69, *Disclosures
      about Oil and Gas Producing Activities* (“SFAS
      No. 69”). Annually, reserve value information is provided to the investor
      partners pursuant to the partnership agreement. The partnership agreement
      provides a presentment feature whereby the MGP will buy partnership units,
      subject to annual limitations, based upon a valuation formula price in the
      partnership agreement. Therefore, reserve value information under SFAS No.
      69 is
      not presented .





No
      consideration has been given in the following information to the income tax
      effect of the activities, as the Partnership is not treated as a taxable entity
      for income tax purposes.





**(1)**
            ***Capitalized
                Costs Related to Oil and Gas producing
                Activities***





The
      following table presents the capitalized costs related to natural gas and oil
      producing activities at December 31:





**2006**
            
            **2005**Mineral
                interest in properties - proved properties
            
            $
            1,900,900
            
            $
            1,822,600Wells
                and related equipment
            
            
            83,304,700
            
            
            80,366,600Accumulated
                depletion
            
            
            (11,151,900
            )
            
            (1,540,500
            )**Net
                capitalized cost**
            
            $
            74,053,700
            
            $
            80,648,700





**(2)**
            ***Results
                of Operations of Oil and Gas Producing
                Activities***





The
      following table presents the results of operations related to natural gas and
      oil production for the years ended December 31:





**2006**
            
            **2005**Natural
                gas and oil sales
            
            $
            21,982,500
            
            $
            4,701,800Production
                costs
            
            
            (3,654,700
            )
            
            (325,800
            )Accretion
                of asset retirement obligation
            
            
            (115,000
            )
            
            (108,400
            )Depletion
            
            
            (9,611,400
            )
            
            (1,540,500
            )Impairment
                of oil and gas properties
            
            
            (4,994,100
            )
            
            ─General
                and administrative
            
            
            (282,000
            )
            
            (58,600
            )**Results
                of operations from oil and gas producing
                activities**
            
            $
            3,325,300
            
            $
            2,668,500





**(3)**
            ***Costs
                incurred in Oil and Gas Producing
                Activities***





Costs
      incurred for the years ended December 31, are as follows:





**2006**
            
            **2005**Acquisition
                costs
            
            
            ─
            
            
            1,822,600Tangible
                equipment and drilling costs
            
            
            755,900
            
            
            80,366,600**Total
                costs incurred**
            
            $
            755,900
            
            $
            82,189,200




3





**ATLAS
      AMERICA PUBLIC #14-2005 (A) L.P.**


**NOTES
      TO FINANCIAL STATEMENTS** **- (Continued)**


**DECEMBER
      31, 2006**





**NOTE
      9 - NATURAL GAS AND OIL PRODUCING ACTIVITIES (UNAUDITED)
      (Continued)**





**(4)**
            ***Oil
                and Gas Reserve
                Information***





The
      information presented below represents estimates of proved natural gas and
      oil
      reserves. All reserves are proved developed reserves and are located in the
      Appalachian Basin area. The estimates of the Partnership's proved gas and oil
      reserves are based upon evaluations made by management and verified by Wright
      & Company, Inc., an independent petroleum-engineering firm, as of December
      31, 2006 and 2005. All reserves are located within the United States of America.
      Reserves are estimated in accordance with guidelines established by the
      Securities and Exchange Commission and the Financial Accounting Standards Board
      which require that reserve estimates be prepared under existing economic and
      operating conditions with no provision for price and cost escalation except
      by
      contractual arrangements. Proved reserves are estimated quantities of crude
      oil
      and natural gas 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.





Proved
      developed reserves are those, which are expected to be recovered through
      existing wells with existing equipment and operating methods. Additional oil
      and
      gas expected to be obtained through the application of fluid injection or other
      improved recovery techniques for supplementing the natural forces and mechanisms
      of primary recovery should be included as “proved developed reserves” only after
      testing by a pilot project or after the operation of an installed program has
      confirmed through production response that increased recovery will be achieved.





There
      are
      numerous uncertainties inherent in estimating quantities of proved reserves
      and
      in projecting future net revenues and the timing of development expenditures.
      The reserve data presented represents estimates only and should not be construed
      as being exact. In addition, the standardized measures of discounted future
      net
      cash flows may not represent the fair market value of the Partnership's oil
      and
      gas reserves or the present value of future cash flows of equivalent reserves,
      due to anticipated future changes in oil and gas prices and in production and
      development costs and other factors for which effects have not been provided.
      The decrease in the Partnership's reserves for the year ended December 31,
      2006,
      is primarily due to a downward revision of oil and gas reserves due to a
      decrease in the average gas price of $10.46 in 2005 to $6.34 in
      2006.





**Natural
                Gas**
            
            **Oil****(Mcf)**
            
            **(Bbls)**Proved
                developed reserves:**Balance
                December 31, 2004**
            
            ―
            
            ―Extension
                and discoveries
            
            
            22,599,200
            
            
            70,800Production
            
            
            (460,100
            )
            
            (4,900
            )**Balance
                December 31, 2005**
            
            
            22,139,100
            
            
            65,900Revisions
                to previous estimates
            
            
            (8,434,900
            )
            
            (9,200
            )Extension
                and discoveries
            
            
            708,700
            
            
            —Production
            
            
            (2,411,500
            )
            
            (12,100
            )**Balance
                December 31, 2006**
            
            
            12,001,400
            
            
            44,600





4




**ITEM
                8.**
            **CHANGES
                IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL
                DISCLOSURE:**





None.





**ITEM
              8A.**
            **CONTROLS
                AND PROCEDURES**





Under
      the
      supervision, and with the participation of our MGP's management including our
      MGP's Chief Executive Officer and Chief Financial Officer, our MGP has evaluated
      the effectiveness of the design and operation of its disclosure controls and
      procedures (as defined in Exchange Act Rule 13a-15(e) and Rule 15d-15(e)) as
      of
      the end of the period covered by this annual report on Form 10-KSB, and based
      on
      their evaluation, the Chief Executive Officer and Chief Financial Officer have
      concluded that these disclosure controls and procedures are effective in all
      material respects, including those to ensure that information required to be
      disclosed in reports filed or submitted under the Securities Exchange Act is
      recorded, processed, summarized, and reported, within the time periods specified
      in the SEC's rules and forms, and is accumulated and communicated to management,
      including our MGP's Chief Executive Officer and Chief Financial Officer, as
      appropriate to allow for timely disclosure. There have been no changes during
      our last fiscal quarter that materially affected, or are reasonably likely
      to
      materially affect, our internal control over financial reporting.





**ITEM
              8B.**
            **OTHER
                INFORMATION**





None





**PART
      III**





**ITEM
                9.**
            **DIRECTORS,
                EXECUTIVE OFFICERS AND SIGNIFICANT EMPLOYEES,
                COMPLIANCE****WITH
                SECTION 16 (A) OF THE EXCHANGE
                ACT**





Atlas
      America (ATLS) transferred to Atlas Energy Resources, LLC (ATN), a newly-formed,
      limited liability company subsidiary of Atlas America, substantially all of
      its
      natural gas and oil exploration and production assets in December 2006 pursuant
      to the completion of an initial public offering of 7,273,750 of its Class B
      limited liability company interest. As consideration for this contribution,
      on
      December 18, 2006 Atlas Energy Resources, LLC distributed to Atlas America
      $139,944,000 net proceeds of the offering, 29,352,996 of common units, 748,456
      Class A units, and the management incentive interest. Also pursuant to the
      contribution agreement, Atlas America contributed to its subsidiary, Atlas
      Energy Management, Inc. (“Atlas Management”), the 748,456 Class A units and the
      management incentive interest. Atlas America retained approximately 81% of
      the
      limited liability company interest of Atlas Energy Resources, LLC, which will
      continue to provide Atlas America control over Atlas Energy Resources, LLC
      and
      its assets and business.





Atlas
      America is headquartered at 311 Rouser Road, Moon Township, Pennsylvania 15108,
      which is also our MGP's primary office.




5




**Executive
      Officers and Directors.** The
      executive officers and directors of our MGP will serve until their successors
      are elected. The executive officers and directors of our MGP are as
      follows:





**NAME**
            **AGE**
            **POSITION
                OR OFFICE**Freddie
                M. Kotek
            51
            Chairman
                of the Board of Directors, Chief Executive Officer and
                PresidentFrank
                P. Carolas
            47
            Executive
                Vice President - Land and Geology and a DirectorJeffrey
                C. Simmons
            48
            Executive
                Vice President - Operations and a DirectorJack
                L. Hollander
            50
            Senior
                Vice President - Direct Participation ProgramsNancy
                J. McGurk
            51
            Senior
                Vice President, Chief Accounting OfficerMichael
                L. Staines
            57
            Senior
                Vice President, Secretary and a DirectorMatthew
                A. Jones
            45
            Chief
                Financial Officer





With
      respect to the biographical information set forth below:





·
            the
                approximate amount of an individual's professional time devoted to
                the
                business and affairs of our managing general partner 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 managing general partner, if it is stated that they devote
                approximately 100% of their professional time to our managing general
                partner and Atlas America, 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 managing
                general partner and Atlas as compared with the other affiliates of
                our
                managing general partner, such as Viking Resources or Resource
                Energy.





**Freddie
      M. Kotek.** President
      and Chief Executive Officer since January 2002 and Chairman of the Board of
      Directors since September 2001. Mr. Kotek has been Executive Vice President
      of
      Atlas America since February 2004, and served as a director from September
      2001
      until February 2004 and served as Chief Financial Officer from February 2004
      until March 2005. Mr. Kotek was a Senior Vice President of Resource America
      and
      President of Resource Leasing, Inc. (a wholly-owned subsidiary of Resource
      America) from 1995 until May 2004 when he resigned from Resource America and
      all
      of its subsidiaries which are not subsidiaries of Atlas America. Mr. Kotek
      was
      President of Resource Properties from September 2000 to October 2001 and its
      Executive Vice President from 1993 to August 1999. Mr. Kotek received a Bachelor
      of Arts degree from Rutgers College in 1977 with high honors in Economics.
      He
      also received a Master in Business Administration degree from the Harvard
      Graduate School of Business Administration in 1981. Mr. Kotek will devote
      approximately 95% of his professional time to the business and affairs of the
      MGP and Atlas America, Atlas Energy Resources, LLC and Atlas Energy Management,
      Inc., and the remainder of his professional time to the business and affairs
      of
      the MGP's other affiliates.





**Frank
      P. Carolas.** Executive
      Vice President-Land and Geology and a Director since January 2001. Mr. Carolas
      has been an Executive Vice President of Atlas America since January 2001 and
      served as a Director of Atlas America from January 2002 until February 2004.
      Mr.
      Carolas has been a Senior Vice President of Atlas Energy Management, Inc. since
      2006. Mr. Carolas was a Vice President of Resource America from April 2001
      until
      May 2004 when he resigned from Resource America. Mr. Carolas served as Vice
      President of Land and Geology for the MGP from July 1999 until December 2000
      and
      for Atlas America from 1998 until December 2000. Before that Mr. Carolas served
      as Vice President of Atlas Energy Group, Inc. from 1997 until 1998, which was
      the former parent company of the MGP. Mr. Carolas is a certified petroleum
      geologist and has been with the MGP and its affiliates since 1981. He received
      a
      Bachelor of Science degree in Geology from Pennsylvania State University in
      1981
      and is an active member of the American Association of Petroleum Geologists.
      Mr.
      Carolas devotes approximately 100% of his professional time to the business
      and
      affairs of the MGP, Atlas America, Atlas Energy Resources, LLC and Atlas Energy
      Management, Inc.




6





**Jeffrey
      C. Simmons.** Executive
      Vice President-Operations and a Director since January, 2001. Mr. Simmons has
      been an Executive Vice President of Atlas America since January 2001 and was
      a
      Director of Atlas America from January 2002 until February 2004. Mr. Simmons
      has
      been a Senior Vice President of Atlas Energy Management, Inc., since 2006.
      Mr.
      Simmons was a Vice President of Resource America from April 2001 until May
      2004
      when he resigned from Resource America. Mr. Simmons served as Vice President
      of
      Operations for the MGP from July 1999 until December 2000 and for Atlas America
      from 1998 until December 2000. Mr. Simmons joined Resource America in 1986
      as a
      senior petroleum engineer and has served in various executive positions with
      its
      energy subsidiaries since then. Mr. Simmons received his Bachelor of Science
      degree with honors from Marietta College in 1981 and his Masters degree in
      Business Administration from Ashland University in 1992. Mr. Simmons devotes
      approximately 90% of his professional time to the business and affairs of the
      MGP, Atlas America, and the remainder of his professional time to the business
      and affairs of the MGP's other affiliates, primarily Viking Resources and
      Resource Energy, Atlas Energy Resources, LLC and Atlas Energy Management,
      Inc.





**Jack
      L. Hollander.** Senior
      Vice President - Direct Participation Programs since January 2002 and before
      that he served as Vice President - Direct Participation Programs from January
      2001 until December 2001. Mr. Hollander also serves as Senior Vice President
      -
      Direct Participation Programs of Atlas America since January 2002. Mr. Hollander
      practiced law with Rattet, Hollander & Pasternak, concentrating in tax
      matters and real estate transactions, from 1990 to January 2001, and served
      as
      in-house counsel for Integrated Resources, Inc. (a diversified financial
      services company) from 1982 to 1990. Mr. Hollander earned a Bachelor of Science
      degree from the University of Rhode Island in 1978, his law degree from Brooklyn
      Law School in 1981, and a Master of Law degree in Taxation from New York
      University School of Law Graduate Division in 1982. Mr. Hollander is a member
      of
      the New York State bar and the Chairman of the Investment Program Association
      which is an industry association, as of March 2005. Mr. Hollander devotes
      approximately 100% of his professional time to the business and affairs of
      the
      MGP, Atlas America, Atlas Energy Resources, LLC and Atlas Energy Management,
      Inc.





**Nancy
      J. McGurk.** Ms.
      McGurk has been Chief Accounting Officer of Atlas Energy Resources, LLC and
      Atlas Energy Management. Senior Vice President since January 2002, Chief
      Accounting Officer since January 2001 and Chief Financial Officer until March
      2006. Ms. McGurk also serves as Senior Vice President since January 2002 and
      Chief Accounting Officer of Atlas America since January 2001. Ms. McGurk served
      as Chief Financial Officer for Atlas America from January 2001 until February
      2004. Ms. McGurk was a Vice President of Resource America from 1992 until May
      2004 and its Treasurer and Chief Accounting Officer from 1989 until May 2004
      when she resigned from Resource America. Also, since 1995 Ms. McGurk has served
      as Vice President - Finance of Resource Energy, Inc. Ms. McGurk received a
      Bachelor of Science degree in Accounting from Ohio State University in 1978,
      and
      has been a Certified Public Accountant since 1982. Ms. McGurk devotes
      approximately 80% of her professional time to the business and affairs of the
      MGP, Atlas America, Atlas Energy Resources, LLC and Atlas Energy Management,
      Inc. and the remainder of her professional time to the business and affairs
      of
      the MGP's other affiliates.





**Michael
      L. Staines.** Senior
      Vice President, Secretary, and a Director since 1998. Mr. Staines has been
      an
      Executive Vice President and Secretary of Atlas America since 1998. Mr. Staines
      was a Senior Vice President of Resource America from 1989 until May, 2005 when
      he resigned from Resource America. Mr. Staines was a director of Resource
      America from 1989 to February 2000 and Secretary from 1989 to October 1998.
      Mr.
      Staines has been President of Atlas Pipeline Partners GP since January 2001
      and
      its Chief Operating Officer and a member of its Managing Board since its
      formation in November 1999. Mr. Staines is a member of the Ohio Oil and Gas
      Association and the Independent Oil and Gas Association of New York. Mr. Staines
      received a Bachelor of Science degree from Cornell University in 1971 and a
      Master of Business degree from Drexel University in 1977. Mr. Staines devotes
      approximately 5% of his professional time to the business and affairs of the
      MGP
      and Atlas America, and the remainder of his professional time to the business
      and affairs of the MGP's other affiliates, including Atlas Pipeline Partners
      GP.




7





**Matthew
      A. Jones** Chief
      Financial Officer since March 2006 for Atlas Resources, LLC. Mr. Jones has
      been
      the Chief Financial Officer since January 2006 and a director of Atlas Pipeline
      Holdings since February 2006 and has been Chief Financial Officer of Atlas
      Pipeline Partners GP and Atlas America since March 2005. He has been the Chief
      Financial Officer and a director of Atlas Energy Resources and Atlas Energy
      Management since their formation. From 1996 to 2005, Mr. Jones worked in the
      Investment Banking Group at Friedman Billings Ramsey, concluding as Managing
      Director. Mr. Jones worked in Friedman Billings Ramsey's Energy Investment
      Banking Group from 1999 to 2005, and in Friedman Billings Ramsey's Specialty
      Finance and Real Estate Group from 1996 to 1999. Mr. Jones is a Chartered
      Financial Analyst.





**Audit
      Committee Financial Expert.** The
      Board of Directors of our MGP acts as the audit committee. The Board of
      Directors has determined that Freddie M. Kotek meets the requirement of an
      “audit committee financial expert”, he is not independent.





**Remuneration
      of Officers and Directors.** No
      officer or director of the MGP will receive any direct remuneration or other
      compensation from the Partnership. These persons will receive compensation
      solely from affiliated companies of the MGP.





**Code
      of Business Conduct and Ethics.** Because
      the partnership does not directly employ any persons, the MGP has determined
      that the Partnership will rely on a Code of business Conduct and Ethics adopted
      by Atlas America, Inc. and/or Atlas Energy Resources, LLC that applies to the
      principal executive officer, principal financial officer and principal
      accounting officer of the MGP, as well as to persons performing services for
      the
      managing general partner generally. You may obtain a copy of this Code of
      Business Conduct and Ethics by a request to the MGP at Atlas Resources, LLC,
      311
      Rouser Road, Moon Township, Pennsylvania 15108.





**ITEM
              10.**
            **EXECUTIVE
                COMPENSATION**





We
      have
      no employees and rely on the employees of our MGP and its affiliates for all
      services. No officer or director of our MGP will receive any direct remuneration
      or other compensation from us. Those persons will receive compensation solely
      from affiliated companies of our MGP. See Item 12 “Certain Relationships and
      Related Party Transactions” for a discussion of compensation paid by us to our
      MGP.





**ITEM
              11.**
            **SECURITY
                OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT**





As
      of
      December 31, 2006, we had issued and outstanding units of 6,982.05. No officer
      or director of our MGP owns any units. Although, subject to certain conditions,
      investor partners may present their units to us beginning in 2007 for purchase,
      the MGP is not obligated by the Partnership agreement from purchasing more
      than
      5% of our total outstanding units in any calendar year.





**Organizational
      and Security Ownership of Beneficial Owners.** Atlas
      America owns approximately 81% of the limited liability company interest of
      Atlas Energy Resources, LLC which owns 100% of the limited liability company
      interests of Atlas Energy Operating Company, LLC, which owns 100% of the limited
      liability company interests of AIC, LLC, which owns 100% of the limited
      liability company interest of the managing general partner. The officers and
      directors of Atlas America and Atlas Energy Resources LLC are set forth below.
      The directors of AIC, LLC are Jonathan Z. Cohen, Michael L. Staines, and Jeffrey
      Simmons. The biographies of Messrs, Staines and Simmons are set forth
      above.




8





**ITEM
              12.**
            **CERTAIN
                RELATIONSHIPS AND RELATED PARTY
                TRANSACTIONS**





**Oil
      and Gas Revenues.** Our MGP
      is allocated 35% of our oil and gas revenues in return for its payment and/or
      contribution of services towards our organization and offering costs equal
      to
      12.8% of our subscriptions, its payment of 71.60% of the tangible costs of
      drilling and completing our wells and its contribution to us of all of our
      oil
      and gas leases. These capital contributions from our MGP totaled $25,626,900.
      During the years ended December 31, 2006 and 2005, our MGP received $6,414,700
      and $1,531,600, respectively, from our net production revenues.





**Administrative
      Costs.** Our MGP
      and its affiliates receive an unaccountable, fixed payment reimbursement for
      the
      administrative costs they incur on our behalf of $75 per well per month, which
      is proportionately reduced to the extent we acquired less than 100% of the
      working interest in a well. During the years ended December 31, 2006 and 2005,
      our MGP received $225,300 and $30,100, respectively, for administrative
      costs.





**Direct
      Costs.** Our MGP
      (including other serving as operator) and its affiliates will be reimbursed
      by
      us for all direct costs expended by them on our behalf. During the years ended
      December 31, 2006 and 2005, we reimbursed our MGP $872,500 and $98,700,
      respectively, for direct costs.





**Drilling
      Contracts.** After
      the initial closing date for the offering of our units to potential investors,
      we entered into a drilling contract with our MGP to drill and complete
      approximately 343 gross wells on our behalf. The total amount received by our
      MGP for drilling and completing the wells was $6,602,900 and $63,072,000, for
      the years ended December 31, 2006 and 2005, respectively.





**Well
      Charges.** Our MGP,
      as operator or our wells, is reimbursed at actual cost for all direct expenses
      incurred on our behalf and receives well supervision fees for operating and
      maintaining the wells during producing operations in the amount of $285 per
      well
      per month subject to an annual adjustment for inflation. The well supervision
      fees were proportionately reduced to the extent we acquired less than 100%
      of
      the working interest in a well. For the years ended December 31, 2006 and 2005,
      our MGP received $856,200 and $114,300, respectively, for well supervision
      fees.





**Transportation
      Fees.** We pay a
      gathering fee to our MGP at a competitive rate for each mcf of our natural
      gas
      transported. Transportation rates range from $.29-$.35 per Mcf (one thousand
      cubic feet) to 10% of the natural gas sales price. For the years ended December
      31, 2006 and 2005, $1,982,700 and $141,300, respectively, was paid to our MGP
      for gathering fees. In turn, our MGP paid 100% of this amount to Atlas Pipeline
      Partners, L.P. for the use of its gathering system in transporting a majority
      of
      our natural gas production.





**Dealer-Manager
      Fees.** As part
      of the offering of our units to potential investors, Anthem Securities, Inc.,
      an
      affiliate of our MGP and the dealer-manager of the offering, received a 2.5%
      dealer-manager fee, a 7% sales commission, a .5% reimbursement for accountable
      permissible non-cash compensation; and an up to .5% reimbursement of the selling
      agents' bonefide accountable due diligence expenses in the amount of
      $6,077,700.




9




**Other
      Compensation.** For the
      years ended December 31, 2006 and 2005, our MGP did not advance any funds to
      us,
      nor did they provide us with any equipment, supplies or other
      services.





**ITEM
              13.**
            **EXHIBITS**


**EXHIBIT
      INDEX**





**Description**
            **Location**4(a)
            Certificate
                of Limited Partnership for Atlas America
              Public
                #14-2005 (A) L.P.
            Previously
                filed in our Form S-1 on June 30, 20044(b)
            Amended
                and Restated Certificate and Agreement of Limited Partnership for
                Atlas
                America Public #14-2005 (A) L.P.
            Previously
                filed in our Form S-1 on June 30, 20044(c)
            Drilling
                and Operating Agreement for Atlas America
              Public
                #14-2005 (A) L.P.
            Previously
                filed in our Form S-1 on June 30, 200431.1
            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.





**ITEM
              14.**
            **PRINCIPAL
                ACCOUNTANT FEES AND
                SERVICES**





**Audit
      Fees.** The
      aggregate fees billed by our independent auditors, Grant Thornton LLP, for
      professional services rendered for the audit of our annual financial statements
      for the years ended December 31, 2006 and 2005, and for the reviews of the
      financial statements included in our Quarterly Reports on Form 10-QSB during
      such years, were $20,700 and $21,900, respectively.





**Procedures
      for Audit Committee Pre-Approval of Audit and Permissible Non-Audit Services
      of
      Independent Auditor.** Pursuant
      to its charter, the Audit Committee of our MGP is responsible for reviewing
      and
      approving, in advance, any audit and any permissible non-audit engagement or
      relationship between us and our independent auditors. We do not have a separate
      audit committee.




10




**SIGNATURES**


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 #14-2005 (A) L.P.Atlas
                Resources, LLC, Managing General PartnerDate:
                April 11, 2008
            
            By:
                /s/ Freddie M. KotekFreddie
                M. Kotek, Chairman of the Board of Directors, Chief
                ExecutiveOfficer
                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:
                April 11, 2008
            
            By:
                /s/ Freddie M. KotekFreddie
                M. Kotek, Chairman of the Board of Directors, Chief
                ExecutiveOfficer
                and PresidentDate:
                April 11, 2008
            
            By:
                /s/ Frank P. CarolasFrank
                P. Carolas, Executive Vice President - Land and GeologyDate:
                April 11, 2008
            
            By:
                /s/ Jeffrey C. SimmonsJeffrey
                C. Simmons, Executive Vice President - OperationsDate:
                April 11, 2008
            
            By:
                /s/ Nancy J. McGurkNancy
                J. McGurk, Vice President, Chief Accounting OfficerDate:
                April 11, 2008
            
            By:/s/
                Matthew A. JonesMatthew
                A. Jones, Chief Financial Officer





**Supplemental
      information to be furnished with reports filed pursuant to Section 15(d) of
      the**


**Exchange
      Act by Non-reporting Issuers**





An
      annual
      report will be furnished to security holders subsequent to the filing of this
      report.




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