**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, 2005o
            **TRANSITION
                REPORT UNDER SECTION 13 OR 15 (d) OF THE****SECURITIES
                EXCHANGE ACT OF 1934**For
                the transition period from _____ to _____Commission
                file number**ATLAS
                AMERICA PUBLIC #15-2005 (A) L.P.**(Name
                of small business issuer in its
                charter)





**Delaware**
            
            **20-3208344**(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. $-0-





State
      the
      aggregate market value of the voting stock held by non-affiliates of the
      Registrant. Not Applicable.





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








**ATLAS
      AMERICA PUBLIC #15-2005 (A) L.P.**


**(A
      DELAWARE LIMITED PARTNERSHIP)**


**INDEX
      TO ANNUAL REPORT**


**ON
      FORM 10-KSB**





**PART
                I**
            
            
            **PAGE**Item
                1:
            
            Description
                of Business
            3-5Item
                2:
            
            Description
                of Properties
            5-8Item
                3:
            
            Legal
                Proceedings
            8Item
                4:
            
            Submission
                of Matters to a Vote of Security Holders
            8**PART
                II**Item
                5:
            
            Market
                for Registrant’s Common Equity and Related Security Holder
                Matters
            8-9Item
                6:
            
            Management’s
                Discussion and Analysis of Financial Condition or Plan of
                Operations
            9-11Item
                7:
            
            Financial
                Statements
            12-24Item
                8:
            
            Changes
                in and Disagreements with Accountants on Accounting and Financial
                Disclosure
            24Item
                8A:
            
            Controls
                and Procedures
            24Item
                8B:
            
            Other
                Information
            24**PART
                III**Item
                9:
            
            Directors,
                Executive Officers and Significant Employees, Compliance with Section
                (16a)of
                the Exchange Act
            25-27Item
                10:
            
            Executive
                Compensation
            27Item
                11:
            
            Security
                Ownership of Certain Beneficial Owners and Management
            27Item
                12:
            
            Certain
                Relationships and Related Party Transactions
            28Item
                13:
            
            Exhibits
            29Item
                14:
            
            Principal
                Accountant Fees and Services
            29**SIGNATURES**
            30








2





**PART
      I**





**ITEM
      1. DESCRIPTION OF BUSINESS**





***Forward-Looking
      Statements.*** WHEN
      USED
      IN THIS FORM 10-KSB, THE WORDS “BELIEVES” “ANTICIPATES” “EXPECTS” AND SIMILAR
      EXPRESSIONS ARE INTENDED TO IDENTIFY FORWARD-LOOKING STATEMENTS. SUCH STATEMENTS
      ARE SUBJECT TO CERTAIN RISKS AND UNCERTAINTIES. THESE RISKS AND UNCERTAINTIES,
      INCLUDING RISKS ASSOCIATED WITH FLUCTUATIONS IN THE MARKET PRICE FOR NATURAL
      GAS
      AND OIL, COULD CAUSE ACTUAL RESULTS TO DIFFER MATERIALLY. READERS ARE CAUTIONED
      NOT TO PLACE UNDUE RELIANCE ON THESE FORWARD-LOOKING STATEMENTS, WHICH SPEAK
      ONLY AS OF THE DATE HEREOF. WE UNDERTAKE NO OBLIGATION TO PUBLICLY RELEASE
      THE
      RESULTS OF ANY REVISIONS TO FORWARD-LOOKING STATEMENTS WHICH WE MAY MAKE TO
      REFLECT EVENTS OR CIRCUMSTANCES AFTER THE DATE OF THIS FORM 10-KSB OR TO REFLECT
      THE OCCURRENCE OF UNANTICIPATED EVENTS.





***General.*** **** We were
      formed as a Delaware limited partnership on July 25, 2005, with Atlas Resources,
      Inc. as our managing general partner. We will drill and operate wells located
      primarily in western Pennsylvania, Ohio and Tennessee. We have no employees
      and
      rely on our managing general partner for management, which, in turn, relies
      on
      its parent company, Atlas America, Inc. (“Atlas”) for administrative services.
      See Item 9 “Directors, Executive Officers and Significant Employees, Compliance
      with Section 16(a) of the Exchange Act.”





We
      received total cash subscriptions from investors of $52,245,700, which were
      paid
      to our managing partner as operator and general drilling contractor under our
      drilling and operating agreement. Our managing general partner contributed
      cash
      and leases and paid all organization and offering costs and plans to contribute
      71.94% of the tangible (“equipment”) costs for a total capital contribution
      estimated to be $21,412,600. At December 31, 2005, we had drilled 24
      developmental wells to the Clinton/Medina, Upper Devonian Sandstones and
      Southern Shale geological formations in Pennsylvania and Tennessee. Our managing
      general partner has contributed $6,636,600 in tangible equipment, organization
      and offering costs and lease costs as of December 31, 2005.





***Spin-off
      of Atlas America, Inc. from Resource America, Inc.*** On
      June
      30, 2005, Resource America, Inc. (“RAI”) our former indirect parent, distributed
      its remaining 10.7 million shares of Atlas America, Inc. to its stockholders
      in
      the form of a tax-free dividend. Although the distribution itself was tax-free
      to RAI’s stockholders, as a result of the deconsolidation there may be some tax
      liability arising from prior unrelated corporate transactions among Atlas
      America, Inc. and some of its subsidiaries. These transactions did not have
      a
      direct material impact on our financial position or results of operations and
      Atlas America, Inc (and our managing general partner) no longer consolidate
      with
      RAI as of June 30, 2005.





***Business
      Strategy.*** Once
      completed, our wells will produce natural gas and, to a far lesser extent,
      oil
      which are our only products. Most of our gas will be gathered and delivered
      to
      market through Atlas Pipeline Partners L.P.’s gas gathering system, which is
      managed by an affiliate of our managing general partner. We do not plan to
      sell
      any of our wells and will continue to produce them until they are depleted
      or
      become uneconomical to produce, at which time they will be plugged and abandoned
      or sold. See Item 2 “Description of Properties” for information concerning our
      wells.





Our
      ongoing operating and maintenance costs are expected to be fulfilled through
      revenues from the sale of our gas and oil production. We will pay our managing
      general partner a monthly well supervision fee of $285 per well, as outlined
      in
      our drilling and operating agreement. This well supervision fee covers all
      normal and regularly recurring operating expenses for the production and sale
      of
      gas and, to a lesser extent, oil such as:





·
            well
                tending, routine maintenance and
                adjustment;


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


·
            preparing
                reports to us and to government
                agencies.


3





The
      well
      supervision fees, however, will not include costs and expenses related to the
      purchase of certain equipment, materials and brine disposal. If these expenses
      are incurred, we will pay at cost for third-party services, materials, and
      a
      reasonable charge for services performed directly by our managing general
      partner or its affiliates. Also, beginning one year after each of our wells
      has
      been placed into production our managing general partner, as operator, may
      retain $200 of our revenues per month to cover the estimated future plugging
      and
      abandonment costs of the well.





***Markets
      and Competition.*** The
      availability of a ready market for natural gas and oil produced by us, and
      the
      price obtained, depends on numerous factors beyond our control, including the
      extent of domestic production, imports of foreign natural gas and oil, political
      instability or terrorist acts in oil and gas producing countries and regions,
      market demand, competition from other energy sources, the effect of federal
      regulation on the sale of natural gas and oil in interstate commerce, other
      governmental regulation of the production and transportation of natural gas
      and
      oil and the proximity, availability and capacity of pipelines and other required
      facilities. Our managing general partner is responsible for selling our natural
      gas production, and its policy is to treat all wells in a given geographic
      area
      equally. Our natural gas will be sold as discussed in Item 2 “Description of
      Properties - Delivery Commitments”. Historically, our managing general partner
      has not experienced problems in selling our natural gas and oil, although prices
      we will receive will vary sometimes significantly. Product availability and
      price are the principal means of competition in selling natural gas and oil
      production.





While
      it
      is impossible to accurately determine our comparative position in the industry,
      we do not consider our operations to be a significant factor in the industry.
      See Item 2 “Description of Properties - Delivery Commitments” regarding the
      marketing of our natural gas and oil.





***Governmental
      Regulation.*** The
      energy industry in general is heavily regulated by federal and state
      authorities, including regulation of production, environmental quality and
      pollution control. The intent of federal and state regulations generally is
      to
      prevent waste, protect rights to produce natural gas and oil between owners
      in a
      common reservoir and control contamination of the environment. Failure to comply
      with regulatory requirements can result in substantial fines and other
      penalties. The following discussion of the regulation of the United States
      energy industry is not intended to constitute a complete discussion of the
      various statutes, rules, regulations and environmental orders to which our
      operations may be subject.





***Regulation
      of oil and gas producing activities.*** State
      regulatory agencies where a producing natural gas well is located provide a
      comprehensive statutory and regulatory scheme for oil and gas operations such
      as
      ours including supervising the production activities and the transportation
      of
      natural gas sold in intrastate markets. 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 Tennessee are regulated
      by the Tennessee Department of Environment and Conservation and the Division
      of
      Geology and our oil and gas operations in Ohio are regulated by the Ohio
      Department of Natural Resources, Division of Oil and Gas.





Among
      other things, the regulations involve:





·
            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.


4





***Environmental
      and Safety Regulation*** *.* Under
      the
      Comprehensive Environmental Response, Compensation and Liability Act, the Toxic
      Substances Control Act, the Resource Conservation and Recovery Act, the Oil
      Pollution Act of 1990, the Clean Air Act, and other federal and state laws
      relating to the environment, owners and operators of wells producing natural
      gas
      or oil can be liable for fines, penalties and clean-up costs for pollution
      caused by the wells. Moreover, the owners or operators’ liability can extend to
      pollution costs from situations that occurred prior to their acquisition of
      the
      assets. State public utility regulators have either adopted federal standards
      or
      promulgated their own safety requirements consistent with the federal
      regulations.





We
      believe we have complied in all material respects with applicable federal and
      state regulations and do not expect that these regulations will have a material
      adverse impact on our operations. Our producing activities also must comply
      with
      various federal, state and local laws not mentioned, including those covering
      the discharge of materials into the environment, or otherwise relating to the
      protection of the environment.





***Where
      can you find more information.*** We will
      file Form 10-KSB Annual Report and Form 10-QSB Quarterly Reports as well as
      other non-recurring special purpose reports with the Securities and Exchange
      Commission. A complete list of our filings is available on the Securities and
      Exchange Commission’s website at www.sec.gov .
      Any of
      our filings are also available at the SEC's Public Reference Room at 100 F
      Street, N.E., Washington, D.C. 20549. The Public Reference Room may be contacted
      at 1-800- SEC-0330 for further information.





Additionally,
      our managing general partner will provide copies of any of these reports to
      you
      without charge. Such requests should be made to:





ATLAS
      AMERICA PUBLIC #15-2005 (A) L.P.


311
      Rouser Road


Moon
      Township, PA 15108





**ITEM
      2. DESCRIPTION OF PROPERTIES**





***Drilling
      Activity*** **.** As of
      December 31, 2005, we have drilled 24.75 net gross wells of which none were
      producing. All of our wells drilled were development wells, which mean a well
      drilled within the proved area of an oil or gas reservoir to the depth of a
      stratigraphic horizon known to be productive. At December 31, 2005, our wells
      were in the drilling stage.





***Natural
      Gas Reserve Information.*** ** The
      following tables summarize information regarding our estimated proved natural
      gas reserves as of the date indicated. All of our reserves are located in the
      United States. Our estimates relating to our proved natural gas reserves and
      our
      future net revenues from natural gas reserves are based on internally prepared
      reports which are reviewed by our independent third-party consultant as
      discussed below. In accordance with SEC guidelines, we make the SEC PV-10
      estimates of future net cash flows from proved reserves using natural gas sales
      prices in effect as of the dates of the estimates, which are held constant
      throughout the life of the properties. We based our estimates of proved reserves
      upon the following year-end weighted average prices:





**December
                31,****2005**Natural
                gas (per mcf)
            
            $
            9.73





Reserve
      estimates are imprecise and may change as additional information becomes
      available. Furthermore, estimates of natural gas reserves, of necessity, are
      projections based on engineering data. There are uncertainties inherent in
      the
      interpretation of this data as well as the projection of future rates of
      production and the timing of development expenditures. Reservoir engineering
      is
      a subjective process of estimating underground accumulations of natural gas
      that
      cannot be measured in an exact way, and the accuracy of any reserve estimate
      is
      a function of the quality of available data and of engineering and geological
      interpretation and judgment. Reserve reports of other engineers might differ
      from the reports we prepared which were reviewed by Wright & Company, our
      consultant. The results of drilling, testing and production of a well subsequent
      to the date of the reserve estimate for the well may justify revising the
      estimate of the


5


well’s
      reserves in the future. Also, future prices we receive from the sale of natural
      gas may be different from those we estimated in preparing the reserve reports
      received by Wright & Company. The amounts and timing of future operating,
      development and abandonment costs also may differ from those we estimated.
      Accordingly, the reserves of our wells as set forth in the following table
      ultimately may not be produced. In addition, you should not construe the
      estimated PV-10 values as representative of the fair market value of our proved
      natural gas properties. PV-10 values are based on projected cash inflows, which
      do not provide for changes in natural gas prices or for escalation of expenses
      and capital costs. The meaningfulness of these estimates depends on the accuracy
      of the assumptions on which they were based.





We
      evaluate natural gas reserves at constant temperature and pressure. A change
      in
      either of these factors can affect the measurement of natural gas reserves.
      We
      deducted when applicable, operating costs, development costs and
      production-related and ad valorem taxes in arriving at the estimated future
      cash
      flows. We made no provision for income taxes, and based the estimates on
      operating methods and conditions prevailing as of the dates indicated. We cannot
      assure you that these estimates are accurate predictions of future net cash
      flows from our natural gas reserves or their present value. For additional
      information concerning our natural gas reserves and estimates of future net
      revenues, see Note 9 of the “Notes to Financial Statements” in Item 7 “Financial
      Statements”.





**December
                31,****2005**Natural
                gas reserves - Proved Reserves (Mcf)(1)(4):Proved
                developed reserves (2)
            
            
            783,100Total
                proved reserves of natural gas
            
            
            783,100Oil
                reserves - Proved Reserves (Bbl)(1)(4):Proved
                developed reserves (2)
            
            
            ―Total
                proved reserves of oil
            
            
            ―Total
                proved reserves (Mcfe)
            
            
            783,100PV-10
                estimate of cash flows of proved reserves (3)(4):Proved
                developed reserves
            
            $
            2,907,300Total
                PV-10 estimate
            
            $
            2,907,300PV-10
                estimate per limited partner unit (5)
            
            $
            356Undiscounted
                estimate per limited partner unit (5)
            
            $
            620










(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 engineering data.


(2)
            “Proved
                developed 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.


6





(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 managing general partner for purchase
                is
                different, because it is calculated under a formula set forth in
                the
                partnership agreement.





We
      have
      not filed any estimates of our gas reserves with, nor were such estimates
      included in any reports to, any Federal or foreign governmental agency other
      than the SEC within the 12 months before the date of this filing. For additional
      information concerning our natural gas reserves and activities, see Note 10
      of
      the “Notes to Financial Statements” in Item 7 “Financial
      Statements”.





***Title
      to Properties.*** We
      believe that we hold good and indefeasible title to our properties in accordance
      with standards generally accepted in the natural gas industry, subject to
      exceptions stated in the opinions of counsel employed by us in the various
      areas
      in which we conduct our activities. We do not believe that these exceptions
      detract substantially from our use of any property. As is customary in the
      natural gas industry, we conduct only a perfunctory title examination at the
      time we acquire a property. Before we commence drilling operations, we conduct
      an extensive title examination and we perform curative work on defects that
      we
      deem significant. We have obtained title examinations for substantially all
      of
      our managed producing properties. No single property represents a material
      portion of our holdings.





Our
      properties are subject to royalty, overriding royalty and other outstanding
      interests customary in the natural gas industry. Our properties are also subject
      to burdens such as liens incident to operating agreements, taxes, development
      obligations under natural gas and oil leases, farm-out arrangements and other
      encumbrances, easements and restrictions. We do not believe that any of these
      burdens will materially interfere with our use of our properties.





***Acreage.*** The
      table below shows, by state, the estimated acres of developed and undeveloped
      oil and gas acreage in which we had an interest at December 31,
      2005.





**Developed
                Acreage**
            
            **Undeveloped
                Acreage****(3)********Location**
            
            **Gross****(1)******
            
            **Net****(2)******
            
            **Gross****(1)**
            
            **Net****(2)**Pennsylvania
            
            
            342.00
            
            
            338.35
            
            
            3,828.00
            
            
            3,730.14Tennessee
            
            
            40.00
            
            
            40.00
            
            
            960.00
            
            
            835.00Ohio
            
            
            ―
            
            
            ―
            
            
            40.00
            
            
            30.00Total
            
            
            382.00
            
            
            378.35
            
            
            4,828.00
            
            
            4,595.14










(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 net acre.


(3)
            “Undeveloped
                acreage” means those lease acres on which wells have not been drilled or
                completed to a point that would permit the production of commercial
                quantities of oil and gas regardless of whether or not the acreage
                contains proved reserves.





***Delivery
      Commitments.*** Our
      managing general partner and Resource Energy, Inc. and Atlas Energy Group,
      Inc.,
      its affiliates, have a natural gas supply agreement with Amerada Hess
      Corporation for a 10-year term, which began on April 1, 1999. The agreement
      was
      formerly with First Energy Solutions Corporation, and was acquired by Amerada
      Hess in 2005. For the next 12 months, our managing general partner anticipates
      that approximately 45% of our gas will be sold through this agreement with
      Amerada Hess Corporation, approximately 29% will be sold through a natural
      gas
      supply agreement with UGI Energy Services, Inc., and approximately 26% will
      be
      sold through other third-party natural gas purchasers or marketers. The natural
      gas delivery commitments with Amerada Hess Corporation, UGI Energy Services,
      Inc. and our other third-party natural gas purchasers or marketers are generally
      for a one-year term.


7





The
      pricing arrangements with Amerada Hess Corporation, UGI Energy Services, Inc.
      and other third-party gas purchasers or marketers are tied to the New York
      Mercantile Exchange Commission (“NYMEX”) monthly futures contract price, which
      is reported daily in the Wall Street Journal. The total price received for
      our
      gas is a combination of the monthly NYMEX futures price plus a fixed basis.
      For
      example, the NYMEX futures price is the base price and there is an additional
      premium paid, because of the location of the gas (the Appalachian Basin) in
      relation to the gas market, which is referred to as the “basis.”





Pricing
      for natural gas and oil has been volatile and uncertain for many years. The
      agreements with Amerada Hess Corporation, UGI Energy Services, Inc. and the
      other third-party gas purchasers or marketers also permit our managing general
      partner and its affiliates to implement gas price hedges through those
      companies. Amerada Hess Corporation, UGI Energy Services, Inc. and the other
      third-party purchasers or marketers also use NYMEX based financial instruments
      to hedge their pricing exposure and make price-hedging opportunities available
      to our managing general partner, which then makes those arrangements available
      to us and its other partnerships. The majority of our managing general partner’s
      hedges are implemented through its natural gas purchasers. These transactions
      are similar to NYMEX based futures contracts, swaps and options, but also
      require firm delivery of the hedged quantity. Thus, our managing general partner
      limits these arrangements to much smaller quantities than those projected to
      be
      available at any delivery point. The price paid by Amerada Hess Corporation,
      UGI
      Energy Services, Inc. and any other third-party purchasers for certain volumes
      of natural gas sold under these hedge agreements may be significantly different
      from the underlying monthly spot market value.  Additionally, to limit our managing general partner’s and its partnerships’
exposure to changes in natural gas prices our managing general partner uses
      hedges through contracts including regulated NYMEX futures and options contracts
      and non-regulated over-the-counter futures contracts with qualified
      counterparties. The futures contracts employed by our managing general partner
      are commitments to purchase or sell natural gas at future dates and generally
      cover one-month periods for up to 24 months in the future. The overall portion
      of our natural gas portfolio that is hedged changes from time to
      time.





To
      assure
      that all financial instruments will be used solely for hedging price risks
      and
      not for speculative purposes, our managing general partner has established
      a
      committee to assure that all gas prices hedges, whether made through a
      third-party marketer or purchaser, are made in compliance with our managing
      general partner’s hedging policies and procedures. Our managing general partner
      does not intend to contract for positions that it cannot offset with actual
      production.





We
      are
      not required to provide any fixed and determinable quantities of gas under
      any
      agreement other than with Amerada Hess Corporation, UGI Energy Services, Inc.
      and the other third-party gas purchasers or marketers.





**ITEM
      3. LEGAL PROCEEDINGS**





None





**ITEM
      4. SUBMISSION OF MATTERS TO A VOTE OF SECURITIES HOLDERS**





None


**PART
      II**





**ITEM
                5.**
            **MARKET
                FOR REGISTRANT’S COMMON EQUITY AND RELATED SECURITY HOLDER**





**Market
      Information.** There is
      no established public trading market for our units and we do not anticipate
      a
      market for our units will develop. Our units may be transferred only in
      accordance with the provisions of Article VI of our partnership agreement which
      require that:





·
            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.





An
      assignee of a unit may become a substituted partner only on meeting the
      following conditions:


8





·
            the
                assignor gives the assignee the
                right;


·
            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.





A
      substitute partner is entitled to all of the rights of full ownership of the
      assigned units, including the right to vote.





**Holders.** As of
      December 31, 2005, we had 1,625 unit holders.





**Distributions.** Our
      managing general partner will review our accounts quarterly to determine whether
      cash distributions are appropriate and the amount to be distributed, if any.
      We
      will distribute those funds, which our managing general partner determines
      are
      not necessary for us to retain, to our partners. We will not advance or borrow
      funds for purposes of making distributions if the amount of the distributions
      would exceed our accrued and received revenues for the previous four quarters,
      less paid and accrued operating costs with respect to the revenues.





The
      determination of our revenues and costs is made in accordance with generally
      accepted accounting principles, consistently applied, and cash distributions
      to
      our managing general partner may only be made in conjunction with distributions
      to our limited partners. During the period ended December 31, 2005, the
      partnership had no distributions.





**ITEM
                6.**
            **MANAGEMENT’S
                DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION OR
                PLAN****OF
                OPERATION**





This
      Item
      6 “Management’s Discussion and Analysis of Financial Condition or Plan of
      Operation” should be read in conjunction with Item 7 “Financial Statements” and
      the “Notes to Financial Statements”.





***General*** .
      We were
      formed as a Delaware limited partnership on July 25, 2005, with Atlas Resources,
      Inc. as our managing general partner, to drill natural gas development wells.
      We
      do not plan to sell any of our wells and will continue to produce them until
      they are depleted or become uneconomical to produce at which time they will
      be
      plugged and abandoned or sold. None of our wells were operational during the
      year ended December 31, 2005.





***Spin-off
      of Atlas America, Inc. from Resource America, Inc.*** On
      June
      30, 2005, RAI, our former indirect parent, distributed its remaining 10.7
      million shares of Atlas America, Inc. to its stockholders in the form of a
      tax-free dividend. Although the distribution itself was tax-free to RAI
      stockholders, as a result of the deconsolidation there may be some tax liability
      arising from prior unrelated corporate transactions among Atlas America, Inc.
      and some of its subsidiaries. These transactions did not have a direct material
      impact on our financial position or results of operations, and Atlas America,
      Inc. (and our managing general partner) no longer consolidate with RAI as of
      June 30, 2005.





***Liquidity
      and Capital Resources.*** Cash
      used in operating activities was $48,750,800 for the period ended December
      31,
      2005, which was primarily related to increases in accounts payable-affiliate
      and
      accounts receivable-affiliate.





Cash
      used
      in investing activities was $1,326,900 for the period ended December 31, 2005,
      which was used in drilling contracts paid to our managing general
      partner.





Cash
      provided by financing activities was $52,245,800 for the period ended December
      31, 2005, which represents investor capital contributions.





Our
      ongoing operating and maintenance costs are expected to be fulfilled through
      revenues from the sale of our gas and oil production. Although we do not
      anticipate a shortfall to pay for our ongoing expenses, if one were to occur,
      funds will be borrowed from our managing general partner or its affiliates,
      which are not contractually committed to make a loan. The amount we may borrow
      may not at any time exceed 5% of our total subscriptions and no borrowings
      will
      be obtained from third parties.


9





We
      believe future cash flow from operations and amounts available from borrowings
      from our Managing General Partner or its affiliates will be adequate to fund
      our
      operations for the foreseeable future.





We
      have
      not and will not devote any funds to research and development activities and
      no
      new products or services will be introduced. We have no employees and rely
      on
      our managing general partner for management. See Item 9 “Directors, Executive
      Officers and Significant Employees, Compliance with Section 16(A) of the
      Exchange Act.”





***Critical
      Accounting Estimates.*** The
      discussion and analysis of our financial condition and results of operations
      are
      based upon our financial statements, which have been prepared in accordance
      with
      accounting principles generally accepted in the United States of America. The
      preparation of these financial statements requires us to make estimates and
      judgments that affect the reported amounts of our assets, liabilities, revenues,
      costs and expenses, and related disclosure of contingent assets and liabilities.
      On an on-going basis, we evaluate our estimates, including those related to
      our
      asset retirement obligations, depletion and certain accrued liabilities. We
      base
      our estimates on historical experience and on various other assumptions that
      we
      believe reasonable under the circumstances, the results of which form the basis
      for making judgments about the carrying values of assets and liabilities that
      are not readily apparent from other sources. Actual results may differ from
      these estimates under different assumptions or conditions.





For
      a
      detailed discussion on the application of policies critical to our business
      operations and other accounting policies, see Note 2 of the “Notes to Financial
      Statements” in Item 7 “Financial Statements”.





***Use
      of Estimates.*** Preparation of the financial statements in conformity with accounting principles
      generally accepted in the United States of America requires management to make
      estimates and assumptions that affect the reported amounts of assets and
      liabilities and the disclosure of contingent assets and liabilities as of the
      date of the financial statements and the reported amounts of revenues, costs
      and
      expenses during the reporting period. Actual results could differ from these
      estimates.





***Reserve
      Estimates.*** ** Our
      estimates of our proved natural gas reserves and future net revenues from them,
      will be based on reserve analyses that rely on various assumptions, including
      those required by the SEC, as to natural gas prices, drilling and operating
      expenses, capital expenditures, abandonment costs, taxes and availability of
      funds. Any significant variance in these assumptions could materially affect
      the
      estimated quantity of our reserves. As a result, our estimates of our proved
      natural gas reserves will be inherently imprecise. Actual future production,
      natural gas prices, revenues, taxes, development expenditures, operating
      expenses and quantities of recoverable natural gas reserves may vary
      substantially from our estimates, or estimates contained in the reserve reports.
      In addition, our proved reserves may be subject to downward or upward revision
      based on production history, results of future exploration and development,
      prevailing natural gas prices, mechanical difficulties, governmental regulation
      and other factors, many of which are beyond our control.





***Impairment
      of Oil and Gas Properties.*** ** We
      will
      review our producing oil and gas properties for impairment on an annual basis
      and whenever events and circumstances indicate a decline in the recoverability
      of their carrying values. We will estimate the expected future cash flows from
      our oil and gas properties and compare such future cash flows to the carrying
      amount of the oil and gas properties to determine if the carrying amount is
      recoverable. If the carrying amount exceeds the estimated undiscounted future
      cash flows, we will adjust the carrying amount of the oil and gas properties
      to
      their fair value in the current period. The factors used to determine fair
      value
      include, but are not limited to, estimates of reserves, future production
      estimates, anticipated capital expenditures, and a discount rate commensurate
      with the risk associated with realizing the expected cash flows projected.
      Given
      the complexities associated with oil and gas reserve estimates and the history
      of price volatility in the oil and gas markets, events may arise that will
      require us to record an impairment of our oil and gas properties and there
      can
      be no assurance that such impairments will not materially affect our financial
      position or results of operations.


10





***Revenue
      Recognition.*** Revenues
      from sales of natural gas are recognized by us when the gas has been delivered
      to the purchaser. Our natural gas is sold under various contracts entered into
      by our managing general partner. Virtually all of our managing general partner’s
      contract pricing provisions are tied to a market index, with certain adjustments
      based on, among other factors, whether a well delivers to a gathering or
      transmission line, quality of natural gas and prevailing supply and demand
      conditions, so that the price we receive from the sale of our natural gas
      fluctuates to remain competitive with generally available natural gas supplies
      in the market.





***Dismantlement,
      Restoration, Reclamation and Abandonment Costs.*** ** On
      an
      annual basis, we estimate the costs of future dismantlement, restoration,
      reclamation and abandonment of our natural gas and oil-producing properties.
      We
      also estimate the salvage value of equipment recoverable upon abandonment.
      The
      partnership follows SFAS No. 143 “Accounting for Asset Retirement Obligations”
as discussed in Note 2 to our financial statements. As of December 31, 2005,
      our
      estimate of salvage values was greater than or equal to our estimate of the
      costs of future dismantlement, restoration, reclamation and abandonment. A
      decrease in salvage values or an increase in dismantlement, restoration,
      reclamation and abandonment costs from those we have estimated, or changes
      in
      our estimates or cost, could reduce our gross profit from energy
      operations .





***Recently
      Issued Financial Accounting Standards.*** In
      May
      2005, the Financial Accounting Standards Board, (“FASB”) issued Statement No.
      154, *Accounting
      Changes and Error Corrections* (“SFAS
      154”). SFAS 154 requires retrospective application to prior periods’ financial
      statements of changes in an accounting principle. It also requires that the
      new
      accounting principle be applied to the balances of assets and liabilities as
      of
      the beginning of the earliest period for which retrospective application is
      practicable and that a corresponding adjustment be made to the opening balance
      of retained earnings for that period rather than being reported in an income
      statement. The statement will be effective for accounting changes and
      corrections of errors made in fiscal years beginning after December 15, 2005.
      The impact of SFAS 154 will depend on the nature and extent of any voluntary
      accounting changes and corrections of errors after the effective date, but
      management does not currently expect SFAS 154 to have a material impact on
      our
      financial position or results of operations.





11














**ITEM
      7.**  **FINANCIAL
      STATEMENTS**











**REPORT
      OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**








To
      the
      Partners of


**Atlas
      America Public #15-2005(A) L.P.**


**A
      Delaware Limited Partnership**





We
      have
      audited the accompanying balance sheet of Atlas America Public #15-2005(A)
      L.P.
      (a Delaware Limited Partnership) as of December 31, 2005, and the related
      statement of operations, partners’ capital, and cash flows for the period July
      25, 2005 (date of formation) through December 31, 2005. These financial
      statements are the responsibility of the Partnership’s management. Our
      responsibility is to express an opinion on these financial statements based
      on
      our audit.





We
      conducted our audit in accordance with the standards of the Public Company
      Accounting Oversight Board (United States). Those standards require that we
      plan
      and perform the audit to obtain reasonable assurance about whether the financial
      statements are free of material misstatement. The Partnership is not required
      to
      have, nor were we engaged to perform an audit of its internal control over
      financial reporting. Our audits included consideration of internal control
      over
      financial reporting as a basis for designing audit procedures that are
      appropriate in the circumstances, but not for the purpose of expressing an
      opinion on the effectiveness of the Partnership’s internal control over
      financial reporting. Accordingly, we express no such opinion. An audit also
      includes examining, on a test basis, evidence supporting the amounts and
      disclosures in the financial statements, assessing the accounting principles
      used and significant estimates made by management, as well as evaluating the
      overall financial statement presentation. We believe that our audit provides
      a
      reasonable basis for our opinion.





In
      our
      opinion, the financial statements referred to above present fairly, in all
      material respects, the financial position of Atlas America Public #15-2005(A)
      L.P. as of December 31, 2005, and the results of its operations and its cash
      flows for the period then ended in conformity with accounting principles
      generally accepted in the United States of America.








/s/
      Grant
      Thornton LLP





Cleveland,
      Ohio


March
      20,
      2006








12





**ATLAS
      AMERICA PUBLIC #15-2005 (A) L.P.**


**(A
      DELAWARE LIMITED PARTNERSHIP)**


**BALANCE
      SHEET**


**DECEMBER
      31, 2005**








**2005****ASSETS:**Current
                assets:Cash
                and cash equivalents
            
            $
            2,168,100Accounts
                receivable-affiliate
            
            
            50,918,800Total
                current assets
            
            
            53,086,900Oil
                and gas properties, well drilling contracts and leases, (successful
                efforts)
            
            
            1,829,900$
            54,916,800**LIABILITIES
                AND PARTNERS’ CAPITALS**Current
                liabilities:Accrued
                liabilities
            
            $
            13,200Accounts
                payable-affiliate
            
            
            2,168,000Total
                current liabilities
            
            
            2,181,200Asset
                retirement obligations
            
            
            135,900Partners’
                capital:Managing
                general partner
            
            
            362,400Investors
                partners (5,227.40 units)
            
            
            52,237,30052,599,700$
            54,916,800



































The
      accompanying notes are an integral part of these financial
      statements








13





**ATLAS
      AMERICA PUBLIC #15-2005 (A) L.P.**


**(A
      DELAWARE LIMITED PARTNERSHIP)**


**STATEMENT
      OF OPERATIONS**


**FOR
      THE PERIOD JULY 25, 2005 (date of formation) THROUGH DECEMBER 31,
      2005**











**2005****COST
                AND EXPENSES**General
                and administrative expenses
            
            
            13,200Total
                expenses
            
            
            13,200**Net
                loss**
            
            $
            (13,200
            )**Allocation
                of net loss:**Managing
                general partner
            
            $
            (4,800
            )Investor
                partners
            
            $
            (8,400
            )Net
                loss per investor partnership unit
            
            $
            (2
            )






























































The
      accompanying notes are an integral part of these financial
      statements








14





**ATLAS
      AMERICA PUBLIC #15-2005 (A) L.P.**


**(A
      DELAWARE LIMITED PARTNERSHIP)**


**STATEMENT
      OF PARTNERS’ CAPITAL ACCOUNTS**


**FOR
      THE PERIOD JULY 25, 2005 (date of formation) THROUGH DECEMBER 31,
      2005**








**Managing****General**
            
            **Investor****Partner**
            
            **Partners**
            
            **Total****Balance
                at July 25, 2005**
            
            $
            ―
            
            $
            ―
            
            $
            ―Partners’
                capital contributionsCash
            
            
            100
            
            
            52,245,700
            
            
            52,245,800Syndication
                and offering costs
            
            
            6,269,500
            
            
            ―
            
            
            6,269,500Tangible
                equipment/leasehold costs
            
            
            367,100
            
            
            ―
            
            
            367,100Total
                contributions
            
            
            6,636,700
            
            
            52,245,700
            
            
            58,882,400Syndication
                and offering costs, immediately charged to capital
            
            
            (6,269,500
            )
            
            ―
            
            
            (6,269,500
            )367,200
            
            
            52,245,700
            
            
            52,612,900Participation
                in revenue and expensesGeneral
                and administrative
            
            
            (4,800
            )
            
            (8,400
            )
            
            (13,200
            )Net
                loss
            
            
            (4,800
            )
            
            (8,400
            )
            
            (13,200
            )**Balance
                at December 31, 2005**
            
            $
            362,400
            
            $
            52,237,300
            
            $
            52,599,700



































The
      accompanying notes are an integral part of these financial
      statements





15





**ATLAS
      AMERICA PUBLIC #15-2005 (A) L.P.**


**(A
      DELAWARE LIMITED PARTNERSHIP)**


**STATEMENT
      OF CASH FLOWS**


**FOR
      THE PERIOD JULY 25, 2005 (date of formation) THROUGH DECEMBER 31,
      2005**











**2005****Cash
                flows from operating activities:**Net
                loss
            
            $
            (13,200
            )Adjustments
                to reconcile net loss to net cash provided by operating
                activities:Increases
                in accrued liabilities and accounts payable affiliate
            
            
            2,181,200Increase
                in accounts receivable affiliate
            
            
            (50,918,800
            )Net
                cash used in operating activities
            
            
            (48,750,800
            )**Cash
                flows from investing activities:**Oil
                and gas well drilling contracts paid to Managing General
                Partner
            
            
            (1,326,900
            )Net
                cash used in investing activities
            
            
            (1,326,900
            )**Cash
                flows from financing activities:**Partners’
                capital contributions
            
            
            52,245,800Net
                cash provided by financing activities
            
            
            52,245,800Net
                increase in cash and cash equivalents
            
            
            2,168,100Cash
                and cash equivalents at beginning of period
            
            
            ―Cash
                and cash equivalents at end of period
            
            $
            2,168,100**Supplemental
                Schedule of Noncash Investing and Financing
                Activities:**Assets
                contributed by Managing General Partner:Tangible
                equipment/lease costs, included in oil and gas properties
            
            $
            367,100Syndication
                and offering costs
            
            
            6,269,500$
            6,636,600Asset
                retirement obligation
            
            $
            135,900














The
      accompanying notes are an integral part of these financial
      statements





16





**ATLAS
      AMERICA PUBLIC #15-2005 (A) L.P.**


**(A
      DELAWARE LIMITED PARTNERSHIP)**


**NOTES
      TO FINANCIAL STATEMENTS**


**DECEMBER
      31, 2005**





**NOTE
      1 - NATURE OF OPERATIONS**





Atlas
      America Public #15-2005 (A) L.P. (the “Partnership”) is a Delaware Limited
      Partnership, which includes Atlas Resources, Inc. (“Atlas”) of Pittsburgh,
      Pennsylvania, as Managing General Partner and Operator, and 1,625 subscribers
      to
      units as either Limited Partners or Investor General Partners depending upon
      their election. As of December 31, 2005, there were 1,625 investors who
      contributed $52,245,700. The Partnership was formed on July 25, 2005 to drill
      and operate gas wells located primarily in Western Pennsylvania, Ohio and
      Tennessee. At December 31, 2005, the Partnership’s properties were scheduled for
      drilling. Recoverability of the cost of properties is dependent on the results
      of such development activities.





***Spin-off
      of Atlas America, Inc. from Resource America, Inc.*** On
      June
      30, 2005, RAI distributed its remaining 10.7 million shares of Atlas America,
      Inc. to its stockholders in the form of a tax-free dividend. Although the
      distribution itself was tax-free to RAI stockholders, as a result of the
      deconsolidation there may be some tax liability arising from prior unrelated
      corporate transactions among Atlas America, Inc. and some of its subsidiaries.
      These transactions did not have a direct material impact on our financial
      position or results of operations, and Atlas America, Inc. (and our managing
      general partner) no longer consolidate with RAI as of June 30,
      2005.





**NOTE
      2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**





A
      summary
      of significant accounting policies applied in the preparation of the
      accompanying financial statements follows:





*Basis
      of Accounting*





The
      financial statements are prepared in accordance with accounting principles
      generally accepted in the United States of America.





*Use
      of Estimates*





Preparation
      of the financial statements in conformity with accounting principles generally
      accepted in the United States of America requires management to make estimates
      and assumptions that affect the reported amounts of assets and liabilities
      and
      the disclosure of contingent assets and liabilities as of the date of the
      financial statements and the reported amounts of revenues, costs and expenses
      during the reporting period. Actual results could differ from these
      estimates.





*Receivables*





In
      evaluating the need for an allowance for possible losses, Atlas as our Managing
      General Partner performs ongoing credit evaluations of its customers and adjusts
      credit limits based upon payment history and the customer’s current
      creditworthiness, as determined by Atlas’s review of its customers’ credit
      information. Atlas extends credit on an unsecured basis to many of its energy
      customers. At December 31, 2005, Atlas’s credit evaluation indicated that it and
      the Partnership have no need for an allowance for possible losses.





17





**ATLAS
      AMERICA PUBLIC #15-2005 (A) L.P.**


**(A
      DELAWARE LIMITED PARTNERSHIP)**


**NOTES
      TO FINANCIAL STATEMENTS - CONTINUED**


**DECEMBER
      31, 2005**





**NOTE
      2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)**





*Revenue
      Recognition*





Revenues
      from sales of natural gas are recognized by us when the gas has been delivered
      to the purchaser. Our natural gas is sold under various contracts entered into
      by our managing general partner. Virtually all of our managing general partner’s
      contract pricing provisions are tied to a market index, with certain adjustments
      based on, among other factors, whether a well delivers to a gathering or
      transmission line, quality of natural gas and prevailing supply and demand
      conditions, so that the price we receive from the sale of our natural gas
      fluctuates to remain competitive with generally available natural gas supplies
      in the market.





Because
      there are timing differences between the delivery of natural gas and oil and
      our
      receipt of a delivery statement, we sometimes have unbilled revenues. These
      revenues are accrued based on volumetric data from our records and our estimates
      of the related transportation and compression fees, which are, in turn, based
      on
      applicable product prices. We had no unbilled trade receivables at December
      31,
      2005.





*Recently
      Issued Financial Accounting Standards*





In
      May
      2005, the Financial Accounting Standards Board, (“FASB”) issued Statement No.
      154, *Accounting
      Changes and Error Corrections* (“SFAS
      154”). SFAS 154 requires retrospective application to prior periods’ financial
      statements of changes in an accounting principle. It also requires that the
      new
      accounting principle be applied to the balances of assets and liabilities as
      of
      the beginning of the earliest period for which retrospective application is
      practicable and that a corresponding adjustment be made to the opening balance
      of retained earnings for that period rather than being reported in an income
      statement. The statement will be effective for accounting changes and
      corrections of errors made in fiscal years beginning after December 15, 2005.
      The impact of SFAS 154 will depend on the nature and extent of any voluntary
      accounting changes and corrections of errors after the effective date, but
      management does not currently expect SFAS 154 to have a material impact on
      our
      financial position or results of operations.





*Fair
      Value of Financial Instruments*





For
      cash,
      receivables and payables, the carrying amounts approximate fair values because
      of the short maturities of these instruments.








*Supplemental
      Cash Flow Information*





The
      Partnership considers temporary investments with a maturity at the date of
      acquisition of 90 days or less to be cash equivalents. No cash was paid by
      the
      Partnership for interest or income taxes for the period ended December 31,
      2005.





*Concentration
      of Credit Risk*





Financial
      instruments, which potentially subject the Partnership to concentrations of
      credit risk, consist principally of periodic temporary investments of cash
      and
      cash equivalents. The Partnership places its temporary cash investments in
      deposits with high-quality financial institutions. At December 31, 2005, the
      Partnership had $2,168,100 in deposits at one bank of which $2,068,100 was
      over
      the insurance limit of the Federal Deposit Insurance Corporation. No losses
      have
      been experienced on such investments.


18





**ATLAS
      AMERICA PUBLIC #15-2005 (A) L.P.**


**(A
      DELAWARE LIMITED PARTNERSHIP)**


**NOTES
      TO FINANCIAL STATEMENTS - CONTINUED**


**DECEMBER
      31, 2005**





**NOTE
      2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)**





*Comprehensive
      Income*





The
      Partnership is subject to the provisions of SFAS No. 130, “Reporting
      Comprehensive Income,” which requires disclosure of comprehensive income and its
      components. Comprehensive income includes net income or loss and all other
      changes in equity of a business during a period from non-owner sources. These
      changes, other than net income (loss) are referred to as “other comprehensive
      income (loss)”. There are no elements of comprehensive income (loss), other than
      net losses, to report at December 31, 2005.





*Property
      and Equipment*





Property
      and equipment are stated at cost. Depletion is based on cost less estimated
      salvage value primarily using the unit-of-production method over the assets’
estimated useful lives. Maintenance and repairs are expensed as incurred. Major
      renewals and improvements that extend the useful lives of property are
      capitalized.





Oil
                and gas properties consist of the following:
            
            **At
                December 31,****2005**Mineral
                interest in properties:Proved
                properties
            
            $
            208,200Wells
                and related equipment
            
            
            1,621,700$
            1,829,900





*Oil
      and Gas Properties*





The
      Partnership uses the successful efforts method of accounting for oil and gas
      producing activities. Costs to acquire mineral interests in oil and gas
      properties and to drill and equip wells are capitalized. Oil is converted to
      gas
      equivalent basis (“mcfe”) at the rate of one barrel equals 6 mcf. Depletion is
      provided on the units of production method.





The
      Partnership’s long-lived assets are reviewed for impairment annually for events
      or changes in circumstances that indicate that the carrying amount of an asset
      may not be recoverable. Long-lived assets are reviewed for potential impairments
      at the lowest levels for which there are identifiable cash flows that are
      largely independent of other groups of assets. The review is done by determining
      if the historical cost of proved properties less the applicable accumulated
      depreciation, depletion and amortization and abandonment is less than the
      estimated undiscounted future cash flows. The expected future cash flows are
      estimated based on the Partnership’s plans to continue to produce and develop
      proved reserves. Expected future cash flow from the sale of production of
      reserves is calculated based on estimated future prices. The Partnership
      estimates prices based upon market related information including published
      futures prices. The estimated future level of production is based on assumptions
      surrounding future levels of prices and costs, field decline rates, market
      demand and supply, and the economic and regulatory climates. If the carrying
      value exceeds such cash flows, an impairment loss is recognized for the
      difference between the estimated fair market value (as determined by discounted
      future cash flows), and the carrying value of the assets.


19





**ATLAS
      AMERICA PUBLIC #15-2005 (A) L.P.**


**(A
      DELAWARE LIMITED PARTNERSHIP)**


**NOTES
      TO FINANCIAL STATEMENTS - CONTINUED**


**DECEMBER
      31, 2005**





**NOTE
      2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)**





Upon
      the
      sale or retirement of a complete or partial unit of a proved property, the
      cost
      is eliminated from the property accounts, and the resultant gain or loss is
      reclassified to accumulated depletion. Upon the sale of an entire interest
      in an
      unproved property where the property had been assessed for impairment
      individually, a gain or loss is recognized in the statements of operations.
      If a
      partial interest in an unproved property is sold, any funds received are
      accounted for as a reduction of the cost in the interest retained.





*Asset
      Retirement Obligation*





The
      fair
      values of asset retirement obligations are recognized in the period they are
      incurred if a reasonable estimate of fair value can be made. Asset retirement
      obligations primarily relate to the abandonment of oil and gas producing
      facilities and include costs to dismantle and relocate or dispose of production
      equipment, gathering systems, wells and related structures. Estimates are based
      on historical experience in plugging and abandoning wells, estimated remaining
      lives of those wells based on reserve estimates, external estimates as to the
      cost to plug and abandon the wells in the future and federal and state
      regulatory requirements. The Partnership does not provide for a market risk
      premium associated with asset retirement obligation because a reliable estimate
      cannot be determined.





*Environmental
      Matters*





The
      Partnership is subject to various federal, state and local laws and regulations
      relating to the protection of the environment. The Partnership has established
      procedures for the ongoing evaluation of its operations, to identify potential
      environmental exposures and to comply with regulatory policies and
      procedures.





The
      Partnership accounts for environmental contingencies in accordance with SFAS
      No.
      5 “Accounting for Contingencies.” Environmental expenditures that relate to
      current operations are expensed or capitalized as appropriate. Expenditures
      that
      relate to an existing condition caused by past operations, and do not contribute
      to current or future revenue generation, are expensed. Liabilities are recorded
      when environmental assessments and/or clean-ups are probable, and the costs
      can
      be reasonably estimated. The Partnership maintains insurance that may cover
      in
      whole or in part certain environmental expenditures. For the period ended
      December 31, 2005, the Partnership had no environmental matters requiring
      specific disclosure or the recording of a liability.





**NOTE
      3 - ASSET RETIREMENT OBLIGATION**





The
      Partnership accounts for its estimated plugging and abandonment of its oil
      and
      gas properties in accordance with SFAS 143, “Accounting for Asset Retirement
      Obligations”.





A
      reconciliation of the Partnership’s liability for well plugging and abandonment
      costs for the period ended December 31, 2005 is as follows:





**2005**Asset
                retirement obligation, at beginning of year
            
            $
            ―Liabilities
                incurred from drilling wells
            
            
            135,900Accretion
                expense
            
            
            ―Asset
                retirement obligation, at end of year
            
            $
            135,900





20





**ATLAS
      AMERICA PUBLIC #15-2005 (A) L.P.**


**(A
      DELAWARE LIMITED PARTNERSHIP)**


**NOTES
      TO FINANCIAL STATEMENTS - CONTINUED**


**DECEMBER
      31, 2005**





**NOTE
      4 - FEDERAL INCOME TAXES**





The
      Partnership is not treated as a taxable entity for federal income tax purposes.
      Any item of income, gain, loss, deduction or credit flows through to the
      partners as though each partner had incurred such item directly. As a result,
      each partner must take into account his pro rata share of all items of
      partnership income and deductions in computing his federal income tax
      liability.





**NOTE
      5 - PARTICIPATION IN REVENUES AND COSTS**





The
      Managing General Partner and the other partners will generally participate
      in
      revenues and costs in the following manner:





**Managing****General**
            
            **Other****Partner**
            
            **Partners
                (3)**Organization
                and offering costs
            
            
            100
            %
            
            0
            %Lease
                costs
            
            
            100
            %
            
            0
            %Revenues
            
            
            (1
            )
            
            (1
            )Operating
                costs, administrative costs, direct costs and all other operating
                costs
            
            
            (2
            )
            
            (2
            )Intangible
                drilling costs
            
            
            0
            %
            
            100
            %Tangible
                equipment costs
            
            
            71.94
            %
            
            28.06
            %





(1)
            Subject
                to the Managing General Partner’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 Managing General Partner will receive an additional 7% of
                the
                partnership revenues, which may not exceed
                40%.


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


(3)
            Other
                Partners include both investor limited partners and investor general
                partners. General Partner units will automatically convert to limited
                partner units when all wells have been drilled and completed. Thereafter,
                each investor general partner will have limited liability as a limited
                partner under the Delaware Revised Uniform Limited Partnership Act
                with
                respect to his or her interest in the
                partnership.





**NOTE
      6 - CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS**





The
      Partnership has entered into the following significant transactions with Atlas
      Resources, Inc. (“Atlas”), the Managing General Partner, and its affiliates as
      provided under the Partnership agreement:





Drilling
                contracts******to
                drill and complete wells for the Partnership are charged at cost
                plus 15%.
                The cost of the wells includes reimbursement to Atlas of its general
                and
                administrative overhead cost ($15,000 per well) and all ordinary
                and
                actual costs of drilling, testing and completing the wells. The
                Partnership paid $52,245,700 to Atlas in 2005 under the drilling
                contract.Atlas
                contributed undeveloped leases necessary to cover each of the
                Partnership’s prospects and as of December 31, 2005 received a credit to
                its capital account in the Partnership of $208,200.Atlas
                and Anthem Securities, an affiliate of Atlas, received $6,269,500
                in 2005
                for fees, commissions and reimbursements as dealer-manager and to
                organize
                the Partnership.





21





**ATLAS
      AMERICA PUBLIC #15-2005 (A) L.P.**


**(A
      DELAWARE LIMITED PARTNERSHIP)**


**NOTES
      TO FINANCIAL STATEMENTS - CONTINUED**


**DECEMBER
      31, 2005**





**NOTE
      6 - CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS
      (CONTINUED)**





As
      the
      Managing General Partner, Atlas performs all administrative and management
      functions for the Partnership including billing revenues and paying expenses.
      Accounts payable-affiliate on the Partnership’s balance sheet represents
      drilling fees due to Atlas.





As
      of
      December 31, 2005, the Partnership has funded $52,245,700 to Atlas for well
      drilling contracts of which $1,326,900 has been spent to date on well drilling
      cost and the remaining balance of $50,918,800 is shown as an accounts
      receivable-affiliate, due from Atlas, on our balance sheet.





**NOTE
      7 - COMMITMENTS**





Subject
      to certain conditions, investor partners may present their interests beginning
      in 2010 for purchase by Atlas. The purchase price will be calculated by Atlas
      in
      accordance with the terms of the partnership agreement. Atlas is not obligated
      to purchase more than 5% of the units in any calendar year. In the event that
      Atlas is unable to obtain the necessary funds, Atlas may suspend its purchase
      obligation.





Beginning
      one year after each of our wells has been placed into production our managing
      general partner, as operator, may retain $200 of our revenues per month to
      cover
      the estimated future plugging and abandonment costs. As of December 31, 2005,
      the managing general partner has not withheld such funds.





**NOTE
      8 - SUBORDINATION OF MANAGING GENERAL PARTNER’S REVENUE
      SHARE**





Under
      the
      terms of the partnership agreement, Atlas may be required to subordinate up
      to
      50% of its share of production revenues of the Partnership, net of related
      operating costs, administrative costs and well supervision fees to the receipt
      by the investor partners of cash distributions from the Partnership equal to
      at
      least 10% of their agreed subscriptions, determined on a cumulative basis,
      in
      each of the first five years of Partnership operations, commencing with the
      first distribution of revenues to the investor partners. In 2005, Atlas was
      not
      required to subordinate any of its revenues to the investor
      Partners.





**NOTE
      9 - INDEMNIFICATION**





In
      order
      to limit the potential liability of any investor general partners, Atlas has
      agreed to indemnify each investor that elects to be a general partner from
      any
      liability incurred which exceeds such partner’s share of Partnership
      assets.





**NOTE
      10 - 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 managing general partner 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.


22





**ATLAS
      AMERICA PUBLIC #15-2005 (A) L.P.**


**(A
      DELAWARE LIMITED PARTNERSHIP)**


**NOTES
      TO FINANCIAL STATEMENTS - CONTINUED**


**DECEMBER
      31, 2005**





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





***(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:





**2005**Mineral
                interest in properties - proved properties
            
            
            208,200Wells
                and related equipment
            
            
            1,621,700**Net
                capitalized costs**
            
            $
            1,829,900





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





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





**2005**General
                and administrative expenses
            
            $
            (13,200
            )**Results
                of operations from oil and gas producing
                activities**
            
            $
            (13,200
            )





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





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





**2005**Capitalized
                asset retirement obligation
            
            $
            135,900Acquisition
                costs
            
            
            208,200Tangible
                equipment and drilling costs
            
            
            1,485,800**Total
                costs incurred**
            
            $
            1,829,900





The
      information presented below represents estimates of proved natural gas reserves.
      The estimates of the Partnership’s proved gas reserves are based upon
      evaluations made by management and verified by Wright & Company, Inc., an
      independent petroleum-engineering firm, as of December 31, 2005. All reserves
      are located within the United States. 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.


23





**ATLAS
      AMERICA PUBLIC #15-2005 (A) L.P.**


**(A
      DELAWARE LIMITED PARTNERSHIP)**


**NOTES
      TO FINANCIAL STATEMENTS - CONTINUED**


**DECEMBER
      31, 2005**





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





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





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.
      All reserves are proved developed reserves and are located in the Appalachian
      Basin area.





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 gas
      reserves or the present value of future cash flows of equivalent reserves,
      due
      to anticipated future changes in and gas prices and in production and
      development costs and other factors for which effects have not been
      provided.


**Natural
                Gas**
            
            **Oil****(MCF)**
            
            **(BBLS)**Proved
                developed reserves:Beginning
                of period
            
            
            ―
            
            
            ―Proved
                developed reserves
            
            
            783,100
            
            
            ―Production
            
            
            ―
            
            
            ―**Balance,
                December 31, 2005**
            
            
            783,100
            
            
            ―





**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 managing general partner’s
      management including our managing general partner’s Chief Executive Officer and
      Chief Financial Officer, our managing general partner 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 managing general partner’s Chief Executive Officer and Chief
      Financial Officer, as appropriate to allow for timely disclosure. There have
      been no changes in our internal controls or in other factors that could
      significantly affect these controls in the fourth quarter and subsequent to
      the
      date of their evaluation.





**ITEM
      8B. OTHER INFORMATION**





None.





24





**PART
      III**





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





**Responsibilities
      of Atlas Resources.** We have
      no employees and rely on our managing general partner, which also serves as
      driller-operator of our wells, for managing us and our wells. Our managing
      general partner has complete and exclusive discretion and control over our
      operations and activities and makes all of our decisions affecting the wells
      we
      have drilled. Our managing general partner provides continuing review and
      analysis of all wells and monitors all expenditures and commitments made on
      our
      behalf. In addition, our managing general partner performs administrative
      services relating to our funding and operation, participant reporting, financial
      budgeting and record keeping.





**Business
      of Atlas Resources.** Our
      managing general partner was incorporated in 1979 and depends on Atlas America,
      Inc. its indirect parent company, for management and administrative functions
      and financing its capital contributions to us and its other partnerships. Our
      managing general partner pays a management fee to Atlas America, Inc. for
      management and administrative services, which amounted to $45.7 million, $21.6
      million and $13.1 million for its fiscal years ended September 30, 2005, 2004
      and 2003, respectively. See Item 11 “Security Ownership of Certain Beneficial
      Owners and Management” for a discussion of the ownership of our managing general
      partner. During 2004, RAI offered a portion of its common stock in Atlas
      America, Inc. pursuant to an S-1 Registration Statement. Following the offering,
      RAI owned approximately 80.2% of the outstanding shares of Atlas America, Inc.’s
      common stock. On June 30, 2005, RAI distributed its remaining 10.7 million
      shares of Atlas America, Inc. to its stockholders in the form of a tax-free
      dividend. Although the distribution itself was tax-free to RAI’s stockholders,
      as a result of the deconsolidation there may be some tax liability arising
      from
      prior unrelated corporate transactions among Atlas America, Inc. and some of
      its
      subsidiaries. These transactions did not have a direct material impact on our
      financial position or results of operations, and Atlas America, Inc. (and our
      managing general partner) no longer consolidate with RAI as of June 30,
      2005.





In
      addition, Atlas America, Inc. recently announced that it intends to transfer
      to
      a newly-formed wholly-owned limited liability company or limited partnership
      subsidiary of Atlas America, Inc. substantially all of its natural gas and
      oil
      exploration and production assets. As part of that transaction, Atlas America,
      Inc. anticipates that our managing general partner will be converted from a
      corporation into a limited liability company that will become an indirect
      subsidiary of Atlas America’s, Inc. newly-formed subsidiary. Our managing
      general partner, however, will continue to serve as our managing general
      partner, and does not expect that any of these transactions will have a material
      effect on our financial position or results of operations. Atlas America, Inc.
      further intends to make a registered initial public offering of a minority
      interest, estimated to be 20%, in its newly-formed subsidiary. This report
      does
      not constitute an offer to sell or a solicitation of an offer to buy any such
      securities.





Atlas
      America, Inc. is headquartered at 311 Rouser Road, Moon Township, Pennsylvania
      15108, which is also our managing general partner’s primary office.





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





**NAME**
            **AGE**
            **POSITION
                OR OFFICE**Freddie
                M. Kotek
            50
            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
            50
            Senior
                Vice President, Chief Financial Officer and Chief Accounting
                OfficerMichael
                L. Staines
            57
            Senior
                Vice President, Secretary and a
                Director





25





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 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, 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
      and
      Chief Financial Officer of Atlas America from February 2004 to March 2005,
      and
      served as a director from September 2001 until February 2004. 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 devotes approximately 95% of his professional
      time to the business and affairs of the managing general partner and Atlas
      America, and the remainder of his professional time to the business and affairs
      of the managing general partner’s 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 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 managing general partner 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 managing general partner.
      Mr.
      Carolas is a certified petroleum geologist and has been with our managing
      general partner 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
      managing general partner and Atlas America.





**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
      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 managing general partner 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. Before Mr. Simmons’
career with Resource America, he had worked with Core Laboratories, Inc., of
      Dallas, Texas, and PNC Bank of Pittsburgh. Mr. Simmons received his Petroleum
      Engineering degree from Marietta College in 1981 and his Masters degree in
      Business Administration from Ashland University in 1992. Mr. Simmons devotes
      approximately 80% of his professional time to the business and affairs of the
      managing general partner and Atlas America, and the remainder of his
      professional time to the business and affairs of the managing general partner’s
      affiliates, primarily Viking Resources and Resource Energy.


26





**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, the Investment Program Association, and the Financial
      Planning Association. Mr. Hollander devotes approximately 100% of his
      professional time to the business and affairs of the managing general partner
      and Atlas America.





**Nancy
      J. McGurk.** Senior
      Vice President since January 2002, Chief Financial Officer and Chief Accounting
      Officer since January 2001. 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 managing general partner and Atlas America, and the remainder
      of
      her professional time to the business and affairs of the managing general
      partner’s 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, 2004 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
      managing general partner and Atlas America, and the remainder of his
      professional time to the business and affairs of the managing general partner’s
      affiliates, including Atlas Pipeline Partners GP.





**Audit
      Committee Financial Expert.** The
      Board of Directors of our managing general partner 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.





**ITEM
      10. EXECUTIVE COMPENSATION**





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





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





As
      of
      December 31, 2005, we had issued and outstanding 5,227.40 units. No officer
      or
      director of our managing general partner owns any units. Although, subject
      to
      certain conditions, investor partners may present their units to us beginning
      in
      2010 or purchase, we are prohibited by our partnership agreement from purchasing
      more than 5% of our total outstanding units in any calendar year.





Atlas
      America, Inc. owns 100% of the common stock of AIC, which owns 100% of the
      common stock of our managing general partner.


27





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





**Oil
      and Gas Revenues.** After
      formation, our managing general partner paid or will pay our organization and
      offering costs in the amount of $6,269,500 and 71.94% of the equipment costs
      estimated to be $13,397,800. Our managing general partner has contributed
      $159,000 in tangible equipment cost as of December 31, 2005 and any equipment
      costs that exceeded 10% of the partnership’s subscription proceeds which would
      otherwise have been charged to the investors and contributed all the leases
      on
      which the wells were or are being drilled, for a total capital contribution
      estimated to be $21,412,600. In return, our managing general partner will share
      in our production revenues in the same percentage as its capital contribution
      bears to our total capital contributions except that the managing general
      partner will receive an additional 7% of partnership revenues. However, our
      managing general partner’s total revenue share may not exceed 40% of partnership
      revenues regardless of the amount of its capital contribution. For example,
      if
      the managing general partner contributes 28% of our total capital contributions
      and you and the other investors contribute 72% of our total capital
      contributions, then the managing general partner will receive 35% of our
      revenues and the other investors will receive 65% of our revenues.





**Leases.** Following the final closing date, for the offering of our units to potential
      investors, which was November 21, 2005 our managing general partner contributed
      oil and gas leases to us covering 193 undeveloped prospects for the wells we
      drill and received a credit to its capital account in us in the amount of
      $208,200.





**Administrative
      Costs.** Our
      managing general partner and its affiliates will receive an unaccountable,
      fixed
      payment reimbursement for their administrative costs of $75 per well per month,
      which will be proportionately reduced if we acquire less than 100% of the
      working interest in a well.





**Direct
      Costs.** Our
      managing general partner and its affiliates will be reimbursed for all direct
      costs expended on our behalf.





**Drilling
      Contracts.** After
      the initial and final closing dates for the offering of our units to potential
      investors, we entered into a drilling contract with our managing general partner
      to drill and complete approximately 193 gross wells on our behalf. The total
      amount received by our managing general partner for drilling and completing
      the
      wells was $52,245,700 for the year ended December 31, 2005.





**Well
      Charges.** Our
      managing general partner, as operator, will be 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 are proportionately reduced to the extent we acquire less
      than
      100% of the working interest in a well.





**Dealer-Manager
      Fees.** As part
      of the offering of our units to potential investors, Anthem Securities, Inc.
      an
      affiliate of our managing general partner and the dealer-manager of this
      offering received a 2.5% dealer-manager fee, a 7% sales commission, a .5%
      reimbursement of marketing expenses, and a .5% reimbursement of the selling
      agents’ accountable due diligence fees in the amount of $3,844,700.





**Transportation
      Fees.** We
      will
      pay a gathering fee to our managing general partner at a competitive rate
      (currently in the range of $ .29 to $ .70 per mcf in the primary and secondary
      drilling areas).





**Other
      Compensation.** For the
      period ended December 31, 2005, our managing general partner did not advance
      any
      funds to us, nor did they provide us with any equipment, supplies or other
      services.


28





**ITEM
      13. EXHIBITS**


**EXHIBIT
      INDEX**





**Description**
            **Location**4(a)
            Certificate
                of Limited Partnership for Atlas America
              Public
                #15-2005 (A) L.P.
            Previously
                filed in our Form S-1 on August 9, 20054(b)
            Amended
                and Restated Certificate and Agreement of Limited Partnership for
                Atlas
                America Public #15-2005 (A) L.P.
            Previously
                filed in our Form S-1 on August 9, 20054(c)
            Drilling
                and Operating Agreement for Atlas America
              Public
                #15-2005 (A) L.P.
            Previously
                filed in our Form S-1 on August 9, 200531.1
            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 recognized by the Partnership from our independent auditors,
      Grant Thornton LLP, for professional services rendered for the audit of our
      annual financial statements for the period ended December 31, 2005 were
      $9,000.





**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 managing general partner 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. All such services and
      fees
      were pre-approved by the Audit Committee during 2005.





**Code
      of Ethics.** The
      directors and officers of our managing general partner have adopted a Code
      of
      Business Conduct and Ethics that applies to all executive officers and directors
      of Atlas and is posted on Atlas’ website
      (www.atlasamerica.com).


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**SIGNATURES**





In
                accordance with Section 13 or 15(d) of the Exchange Act, the registrant
                caused this report to be signed on itsbehalf
                by the undersigned, thereunto duly authorized.Atlas
                America Public #15-2005 (A) L.P.Date:
                March 31, 2006
            
            Atlas
                Resources Inc., Managing General PartnerBy:
                /s/ Freddie M. KotekFreddie
                M. Kotek, Chairman of the Board of Directors, Chief
                ExecutiveOfficer
                and PresidentIn
                accordance with the Exchange Act, this report has been signed by
                the
                following persons on behalf of theregistrant
                and in the capacities and on the dates indicated.Date:
                March 31, 2006
            
            By:
                /s/ Freddie M. KotekFreddie
                M. Kotek, Chairman of the Board of Directors, Chief
                ExecutiveOfficer
                and PresidentDate:
                March 31, 2006
            
            By:
                /s/ Frank P. CarolasFrank
                P. Carolas, Executive Vice President - Land and GeologyDate:
                March 31, 2006
            
            By:
                /s/ Jeffrey C. SimmonsJeffrey
                C. Simmons, Executive Vice President - OperationsDate:
                March 31, 2006
            
            By:
                /s/ Nancy J. McGurkNancy
                J. McGurk, Vice President, Chief Financial Officer and
                ChiefAccounting
                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.


30