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United States
Securities and Exchange Commission
 Washington, D.C. 20549
 Form 10-Q
  þ
    
    QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934
 For the quarterly period ended September 30, 2010
 o
    
    TRANSITION REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934
 For the transition period from  to
 Commission file number 000-51944
 ATLAS AMERICA PUBLIC #15-2005 (A) L.P.
  Delaware
    
    20-3208344(State or other jurisdiction of 
incorporation or organization)
    
    (I.R.S. Employer
Identification No.)Westpointe Corporate Center One1550 Coraopolis Heights Rd. 2nd FloorMoon Township, PA
    
    15108(Address of principal executive offices)
    
    (zip code)
 (412) 262-2830
 þ o
 o o
  Large accelerated filer o
    
    Accelerated filer o
    
    Non-accelerated filer o
    
    Smaller reporting company þ
 o þ




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##### 



ATLAS AMERICA PUBLIC #15-2005 (A) L.P.
(A Delaware Limited Partnership)
INDEX TO QUARTERLY REPORT
ON FORM 10-Q
 PAGEPART I. FINANCIAL INFORMATIONItem 1: Financial StatementsBalance Sheets as of September 30, 2010 and December 31, 2009
    
    
    3Statements of Operations for the Three Months and Nine Months ended September 30,
2010 and 2009
    
    
    4Statement of Changes in Partners Capital for the Nine Months ended September 30, 2010
    
    
    5Statements of Cash Flows for the Nine Months ended September 30, 2010 and 2009
    
    
    6Notes to Financial Statements
    
    
    7-18Item 2: Managements Discussion and Analysis of Financial Condition and Results of Operations
    
    
    18-22Item 4: Controls and Procedures
    
    
    22PART II. OTHER INFORMATIONItem 1: Legal Proceedings
    
    
    23Item 6: Exhibits
    
    
    23SIGNATURES
    
    
    24CERTIFICATIONSExhibit 31.1Exhibit 31.2Exhibit 32.1Exhibit 32.2
   2




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PART 1. FINANCIAL INFORMATION
 
 ITEM 1. FINANCIAL STATEMENTS
 ATLAS AMERICA PUBLIC #15-2005 (A) L.P.
 
 BALANCE SHEETS
 September 30,
    
    
    December 31,2010
    
    
    2009(Unaudited)ASSETSCurrent assets:Cash and cash equivalents
    
    $
    11,900
    
    
    $
    161,500Accounts receivable-affiliate
    
    
    678,900
    
    
    
    754,000Short-term hedge receivable due from affiliate
    
    
    765,900
    
    
    
    508,000Total current assets
    
    
    1,456,700
    
    
    
    1,423,500Oil and gas properties, net
    
    
    15,480,300
    
    
    
    17,108,600Long-term hedge receivable due from affiliate
    
    
    804,100
    
    
    
    417,700$
    17,741,100
    
    
    $
    18,949,800LIABILITIES AND PARTNERS CAPITALCurrent liabilities:Accrued liabilities
    
    $
    46,500
    
    
    $
    60,200Short-term hedge liability due to affiliate
    
    
    2,400
    
    
    
    6,100Total current liabilities
    
    
    48,900
    
    
    
    66,300Asset retirement obligation
    
    
    2,049,200
    
    
    
    1,961,000Long-term hedge liability due to affiliate
    
    
    132,300
    
    
    
    64,400Partners capital:Managing general partner
    
    
    4,013,300
    
    
    
    4,575,900Limited partners (5,227.40 units)
    
    
    10,609,100
    
    
    
    12,378,400Accumulated other comprehensive income (loss)
    
    
    888,300
    
    
    
    (96,200
    )Total partners capital
    
    
    15,510,700
    
    
    
    16,858,100$
    17,741,100
    
    
    $
    18,949,800
   3




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ATLAS AMERICA PUBLIC #15-2005 (A) L.P.
 
 STATEMENTS OF OPERATIONS
 (Unaudited)
 Three Months Ended
    
    
    Nine Months EndedSeptember 30,
    
    
    September 30,2010
    
    
    2009
    
    
    2010
    
    
    2009REVENUESNatural gas and oil
    
    $
    531,900
    
    
    $
    591,600
    
    
    $
    2,033,000
    
    
    $
    2,102,900Interest income
    
    
    
    
    
    
    
    
    
    
    100
    
    
    
    300Total revenues
    
    
    531,900
    
    
    
    591,600
    
    
    
    2,033,100
    
    
    
    2,103,200COSTS AND EXPENSESProduction
    
    
    329,500
    
    
    
    364,800
    
    
    
    1,008,800
    
    
    
    1,102,500Depletion
    
    
    453,200
    
    
    
    285,500
    
    
    
    1,628,300
    
    
    
    925,200Accretion of asset retirement obligation
    
    
    29,400
    
    
    
    24,900
    
    
    
    88,200
    
    
    
    74,700General and administrative
    
    
    36,300
    
    
    
    70,300
    
    
    
    152,400
    
    
    
    184,900Total expenses
    
    
    848,400
    
    
    
    745,500
    
    
    
    2,877,700
    
    
    
    2,287,300Net loss
    
    $
    (316,500
    )
    
    $
    (153,900
    )
    
    $
    (844,600
    )
    
    $
    (184,100
    )Allocation of net (loss) earnings:Managing general partner
    
    $
    (32,600
    )
    
    $
    (14,400
    )
    
    $
    (19,000
    )
    
    $
    88,800Limited partners
    
    $
    (283,900
    )
    
    $
    (139,500
    )
    
    $
    (825,600
    )
    
    $
    (272,900
    )Net loss per limited partnership unit
    
    $
    (54
    )
    
    $
    (27
    )
    
    $
    (158
    )
    
    $
    (52
    )
   4




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ATLAS AMERICA PUBLIC #15-2005 (A) L.P.
 
 STATEMENT OF CHANGES IN PARTNERS CAPITAL
 FOR THE NINE MONTHS ENDED
 September 30, 2010
 (Unaudited)
 AccumulatedManaging
    
    
    
    
    
    
    OtherGeneral
    
    
    Limited
    
    
    ComprehensivePartner
    
    
    Partners
    
    
    (Loss) Income
    
    
    TotalBalance at January 1, 2010
    
    $
    4,575,900
    
    
    $
    12,378,400
    
    
    $
    (96,200
    )
    
    $
    16,858,100Participation in revenues and expenses:Net production revenues
    
    
    343,100
    
    
    
    681,100
    
    
    
    
    
    
    
    1,024,200Interest income
    
    
    
    
    
    
    100
    
    
    
    
    
    
    
    100Depletion
    
    
    (281,500
    )
    
    
    (1,346,800
    )
    
    
    
    
    
    
    (1,628,300
    )Accretion of asset retirement obligation
    
    
    (29,500
    )
    
    
    (58,700
    )
    
    
    
    
    
    
    (88,200
    )General and administrative
    
    
    (51,100
    )
    
    
    (101,300
    )
    
    
    
    
    
    
    (152,400
    )Net loss
    
    
    (19,000
    )
    
    
    (825,600
    )
    
    
    
    
    
    
    (844,600
    )Other comprehensive income
    
    
    
    
    
    
    
    
    
    
    984,500
    
    
    
    984,500Subordination
    
    
    (236,000
    )
    
    
    236,000
    
    
    
    
    
    
    
    Distributions to partners
    
    
    (307,600
    )
    
    
    (1,179,700
    )
    
    
    
    
    
    
    (1,487,300
    )Balance at September 30, 2010
    
    $
    4,013,300
    
    
    $
    10,609,100
    
    
    $
    888,300
    
    
    $
    15,510,700
   5




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ATLAS AMERICA PUBLIC #15-2005 (A) L.P.
 
 STATEMENTS OF CASH FLOWS
 (Unaudited)
 Nine Months EndedSeptember 30,2010
    
    
    2009Cash flows from operating activities:Net loss
    
    $
    (844,600
    )
    
    $
    (184,100
    )Adjustments to reconcile net loss to net cash provided by operating activities:Depletion
    
    
    1,628,300
    
    
    
    925,200Non-cash loss on derivative value
    
    
    404,400
    
    
    
    1,318,000Accretion of asset retirement obligation
    
    
    88,200
    
    
    
    74,700Decrease in accounts receivable-affiliate
    
    
    75,100
    
    
    
    491,900(Decrease) increase in accrued liabilities
    
    
    (13,700
    )
    
    
    6,100Net cash provided by operating activities
    
    
    1,337,700
    
    
    
    2,631,800Cash flows from financing activities:Distributions to partners
    
    
    (1,487,300
    )
    
    
    (3,096,300
    )Net cash used in financing activities
    
    
    (1,487,300
    )
    
    
    (3,096,300
    )Net decrease in cash and cash equivalents
    
    
    (149,600
    )
    
    
    (464,500
    )Cash and cash equivalents at beginning of period
    
    
    161,500
    
    
    
    464,500Cash and cash equivalents at end of period
    
    $
    11,900
    
    
    $
    
   6




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ATLAS AMERICA PUBLIC #15-2005 (A) L.P.
 
 NOTES TO FINANCIAL STATEMENTS
 September 30, 2010
 (Unaudited)
 NOTE 1  BASIS OF PRESENTATION
   NOTE 2  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
 Use of Estimates
   Fair Value of Financial Instruments
   7




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ATLAS AMERICA PUBLIC #15-2005 (A) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
September 30, 2010
(Unaudited)
 NOTE 2  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
 Oil and Gas Properties
   Impairment of Long-Lived Assets
      8




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ATLAS AMERICA PUBLIC #15-2005 (A) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
September 30, 2010
(Unaudited)
 NOTE 2  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
 Working Interest
  Revenue Recognition
    9




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ATLAS AMERICA PUBLIC #15-2005 (A) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
September 30, 2010
(Unaudited)
 NOTE 2  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
 Comprehensive Income (Loss)
  Three Months Ended
    
    
    Nine Months EndedSeptember 30,
    
    
    September 30,2010
    
    
    2009
    
    
    2010
    
    
    2009Net loss
    
    $
    (316,500
    )
    
    $
    (153,900
    )
    
    $
    (844,600
    )
    
    $
    (184,100
    )Other comprehensive income (loss):Unrealized holding gain (loss)
on hedging contracts
    
    
    511,400
    
    
    
    3,800
    
    
    
    1,227,500
    
    
    
    (409,800
    )Less: reclassification
adjustment for (gains) losses
realized in net earnings
    
    
    (68,000
    )
    
    
    (200
    )
    
    
    (243,000
    )
    
    
    142,300Total other comprehensive income (loss)
    
    
    443,400
    
    
    
    3,600
    
    
    
    984,500
    
    
    
    (267,500
    )Comprehensive income (loss)
    
    $
    126,900
    
    
    $
    (150,300
    )
    
    $
    139,900
    
    
    $
    (451,600
    )
 Recently Adopted Accounting Standards
     10




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ATLAS AMERICA PUBLIC #15-2005 (A) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
September 30, 2010
(Unaudited)
 NOTE 2  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
 Recently Adopted Accounting Standards (Continued)
  Recently Issued Accounting Standards
    11




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ATLAS AMERICA PUBLIC #15-2005 (A) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
September 30, 2010
(Unaudited)
 NOTE 3  OIL AND GAS PROPERTIES
  September 30,
    
    
    December 31,2010
    
    
    2009Natural gas and oil properties:Proved properties:Leasehold interests
    
    $
    1,526,600
    
    
    $
    1,526,600Wells and related equipment
    
    
    64,512,600
    
    
    
    64,512,60066,039,200
    
    
    
    66,039,200Accumulated depletion
    
    
    (50,558,900
    )
    
    
    (48,930,600
    )$
    15,480,300
    
    
    $
    17,108,600
 NOTE 4  ASSET RETIREMENT OBLIGATIONS
    Three Months Ended
    
    
    Nine Months EndedSeptember 30,
    
    
    September 30,2010
    
    
    2009
    
    
    2010
    
    
    2009Asset retirement obligation at beginning of
period
    
    $
    2,019,800
    
    
    $
    1,709,200
    
    
    $
    1,961,000
    
    
    $
    1,659,400Accretion expense
    
    
    29,400
    
    
    
    24,900
    
    
    
    88,200
    
    
    
    74,700Asset retirement obligation at end of period
    
    $
    2,049,200
    
    
    $
    1,734,100
    
    
    $
    2,049,200
    
    
    $
    1,734,100
  12




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ATLAS AMERICA PUBLIC #15-2005 (A) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
September 30, 2010
(Unaudited)
 NOTE 5  DERIVATIVE INSTRUMENTS
     13




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ATLAS AMERICA PUBLIC #15-2005 (A) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
September 30, 2010
(Unaudited)
 NOTE 5  DERIVATIVE INSTRUMENTS (Continued)
  Fair Value of Derivative Instruments:
 Asset Derivatives
    
    
    
    
    
    
    Liability DerivativesDerivatives in
    
    
    
    
    
    Fair Value
    
    
    
    
    
    
    Fair ValueCash Flow
    
    Balance Sheet
    
    
    September 30,
    
    
    December 31,
    
    
    Balance sheet
    
    
    September 30,
    
    
    December 31,Hedging Relationships
    
    Location
    
    
    2010
    
    
    2009
    
    
    Location
    
    
    2010
    
    
    2009Commodity Contracts
    
    Current Assets
    
    $
    765,900
    
    
    $
    508,000
    
    
    Current liabilities
    
    $
    (2,400
    )
    
    $
    (6,100
    )Long-Term Assets
    
    
    
    804,100
    
    
    
    417,700
    
    
    Long-term liabilities
    
    
    
    (132,300
    )
    
    
    (64,400
    )Total Derivatives
    
    
    
    
    
    $
    1,570,000
    
    
    $
    925,700
    
    
    
    
    
    
    $
    (134,700
    )
    
    $
    (70,500
    )
 Effects of Derivative Instruments on Statements of Operations:
 Gain
    
    
    
    
    
    
    GainRecognized in OCI on Derivative
    
    
    
    
    
    
    Reclassified from OCI into Net Loss(Effective Portion)
    
    
    Location of Gain
    
    
    (Effective Portion)Derivatives in
    
    Three Months Ended
    
    
    Reclassified from Accumulated
    
    
    Three Months EndedCash Flow
    
    September 30,
    
    
    September 30,
    
    
    OCI into Net Loss
    
    
    September 30,
    
    
    September 30,Hedging Relationships
    
    2010
    
    
    2009
    
    
    (Effective Portion)
    
    
    2010
    
    
    2009Commodity Contracts
    
    $
    511,400
    
    
    $
    3,800
    
    
    Natural Gas and Oil Revenue
    
    $
    68,000
    
    
    $
    200
 Gain/(Loss)
    
    
    
    
    
    
    Gain/(Loss)Recognized in OCI on Derivative
    
    
    
    
    
    
    Reclassified from OCI into Net Loss(Effective Portion)
    
    
    Location of Gain/(Loss)
    
    
    (Effective Portion)Derivatives in
    
    Nine Months Ended
    
    
    Reclassified from Accumulated
    
    
    Nine Months EndedCash Flow
    
    September 30,
    
    
    September 30,
    
    
    OCI into Net Loss
    
    
    September 30,
    
    
    September 30,Hedging Relationships
    
    2010
    
    
    2009
    
    
    (Effective Portion)
    
    
    2010
    
    
    2009Commodity Contracts
    
    $
    1,227,500
    
    
    $
    (409,800
    )
    
    Natural Gas and Oil Revenue
    
    $
    243,000
    
    
    $
    (142,300
    )
   14




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ATLAS AMERICA PUBLIC #15-2005 (A) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
September 30, 2010
(Unaudited)
 NOTE 5  DERIVATIVE INSTRUMENTS (Continued)
 Natural Gas Fixed Price Swaps
 Production
    
    
    
    
    
    AveragePeriod Ending
    
    Volumes
    
    
    Fixed Price
    
    
    Fair ValueDecember 31,
    
    (MMbtu) (1)
    
    
    (per MMbtu) (1)
    
    
    Asset (2)2010
    
    
    70,500
    
    
    $
    7.236
    
    
    $
    232,3002011
    
    
    188,200
    
    
    
    6.845
    
    
    
    452,4002012
    
    
    126,400
    
    
    
    7.172
    
    
    
    263,5002013
    
    
    71,000
    
    
    
    6.544
    
    
    
    86,6002014
    
    
    31,000
    
    
    
    5.899
    
    
    
    14,200$
    1,049,000
 Natural Gas Costless Collars
 Production
    
    
    
    
    
    
    
    AveragePeriod Ending
    
    Option
    
    Volumes
    
    
    Floor & Cap
    
    
    Fair ValueDecember 31,
    
    Type
    
    (MMbtu)(1)
    
    

(per MMbtu)(1)
    
    
    Asset (Liability) (2)2010
    
    Puts purchased
    
    
    12,000
    
    
    $
    5.774
    
    
    $
    22,7002010
    
    Calls sold
    
    
    12,000
    
    
    
    6.996
    
    
    
    2011
    
    Puts purchased
    
    
    87,100
    
    
    
    6.441
    
    
    
    183,8002011
    
    Calls sold
    
    
    87,100
    
    
    
    7.551
    
    
    
    (3,900
    )2012
    
    Puts purchased
    
    
    78,400
    
    
    
    6.013
    
    
    
    118,0002012
    
    Calls sold
    
    
    78,400
    
    
    
    7.183
    
    
    
    (26,000
    )2013
    
    Puts purchased
    
    
    91,800
    
    
    
    5.749
    
    
    
    136,5002013
    
    Calls sold
    
    
    91,800
    
    
    
    6.937
    
    
    
    (65,100
    )2014
    
    Puts purchased
    
    
    33,700
    
    
    
    5.613
    
    
    
    51,4002014
    
    Calls sold
    
    
    33,700
    
    
    
    6.724
    
    
    
    (34,300
    )$
    383,100
 Crude Oil Fixed Price Swaps
 Production
    
    
    
    
    
    AveragePeriod Ending
    
    Volumes
    
    
    Fixed Price
    
    
    Fair ValueDecember 31,
    
    (Bbl) (1)
    
    
    (per Bbl) (1)
    
    
    Asset (3)2010
    
    
    100
    
    
    $
    97.061
    
    
    $
    1,3002011
    
    
    200
    
    
    
    88.498
    
    
    
    1,0002012
    
    
    200
    
    
    
    88.093
    
    
    
    1002013
    
    
    100
    
    
    
    88.398
    
    
    
    1002014
    
    
    
    
    
    
    
    
    
    
    $
    2,500
  15




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ATLAS AMERICA PUBLIC #15-2005 (A) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
September 30, 2010
(Unaudited)
 NOTE 5  DERIVATIVE INSTRUMENTS (Continued)
 Crude Oil Costless Collars
 Production
    
    
    
    
    
    
    
    AveragePeriod Ending
    
    Option
    
    Volumes
    
    
    Floor & Cap
    
    
    Fair ValueDecember 31,
    
    Type
    
    (Bbl) (1)
    
    
    (per Bbl) (1)
    
    
    Asset (Liability) (3)2010
    
    Puts purchased
    
    
    50
    
    
    $
    85.000
    
    
    $
    3002010
    
    Calls sold
    
    
    50
    
    
    
    112.220
    
    
    
    2011
    
    Puts purchased
    
    
    200
    
    
    
    77.563
    
    
    
    1,0002011
    
    Calls sold
    
    
    200
    
    
    
    101.861
    
    
    
    (700
    )2012
    
    Puts purchased
    
    
    100
    
    
    
    76.952
    
    
    
    1,1002012
    
    Calls sold
    
    
    100
    
    
    
    102.368
    
    
    
    (1,000
    )2013
    
    Puts purchased
    
    
    50
    
    
    
    76.952
    
    
    
    3002013
    
    Calls sold
    
    
    50
    
    
    
    103.269
    
    
    
    (300
    )2014
    
    Puts purchased
    
    
    
    
    
    
    
    
    
    
    2014
    
    Calls sold
    
    
    
    
    
    
    
    
    
    
    $
    700Total Net Asset
    
    
    
    
    
    
    
    $
    1,435,300
 
 (1)
    
    MMBTU represents million British Thermal Units. Bbl represents barrels.(2)
    
    Fair value based on forward NYMEX natural gas prices, as applicable.(3)
    
    Fair value based on forward WTI crude oil prices, as applicable. NOTE 6  FAIR VALUE OF FINANCIAL INSTRUMENTS
  Level
1 
 Level 2 
 Level 3 
  16




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ATLAS AMERICA PUBLIC #15-2005 (A) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
September 30, 2010
(Unaudited)
 NOTE 6  FAIR VALUE OF FINANCIAL INSTRUMENTS (Continued)
 Assets and Liabilities Measured at Fair Value on a Recurring Basis
  Assets and Liabilities Measured at Fair Value on a Non-Recurring Basis
  NOTE 7  CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS
 
    
    Administrative costs, which are included in general and administrative expenses in
the Partnerships statements of operations, are payable at $75 per well per month.
Administrative costs incurred for the three and nine months ended September 30, 2010
were $38,200 and $113,600, respectively. Administrative costs incurred for the three and
nine months ended September 30, 2009 were $39,200 and $118,300, respectively.
 
    
    Monthly well supervision fees, which are included in production expenses in the
Partnerships statements of operations, are payable at $296 per well per month for
operating and maintaining the wells. Well supervision fees incurred for the three and
nine months ended September 30, 2010 were $151,000 and $448,800, respectively. Well
supervision fees incurred for the three and nine months ended September 30, 2009 were
$154,900 and $467,500, respectively.
 
    
    Transportation fees, which are included in production expenses in the Partnerships
statements of operations, are generally payable at 13% of the natural gas sales price.
Transportation fees incurred for the three and nine months ended September 30, 2010 were
$80,500 and $296,000, respectively. Transportation fees incurred for the three and nine
months ended September 30, 2009 were $118,900 and $407,600, respectively.
  Subordination by Managing General Partner
   17




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ATLAS AMERICA PUBLIC #15-2005 (A) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
September 30, 2010
(Unaudited)
 NOTE 8  COMMITMENTS AND CONTINGENCIES
 Legal Proceedings
   NOTE 9 — SUBSEQUENT EVENT-MERGER AGREEMENT
 )
    
 ITEM 2.
    MANAGEMENTS DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
RESULTS OF OPERATIONS (UNAUDITED) Forward-Looking Statements
 When used in this Form 10-Q , the words believes, anticipates, expects and similar
expressions are intended to identify forward-looking statements. There are risks and uncertainties
that could cause actual results to differ materially from the results stated or implied in this
document. 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-Q or to reflect the occurrence of unanticipated events.
 BUSINESS OVERVIEW
    18




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##### Table of Contents



Results of Operations
  Three Months Ended
    
    
    Nine Months EndedSeptember 30,
    
    
    September 30,2010
    
    
    2009
    
    
    2010
    
    
    2009Production revenues (in thousands):Gas
    
    $
    500
    
    
    $
    551
    
    
    $
    1,955
    
    
    $
    2,041Oil
    
    
    32
    
    
    
    41
    
    
    
    78
    
    
    
    62Total
    
    $
    532
    
    
    $
    592
    
    
    $
    2,033
    
    
    $
    2,103Production volumes:Gas (mcf/day) (1)
    
    
    1,026
    
    
    
    1,301
    
    
    
    1,244
    
    
    
    1,438Oil (bbls/day) (1)
    
    
    5
    
    
    
    8
    
    
    
    5
    
    
    
    5Total (mcfe/day) (1)
    
    
    1,056
    
    
    
    1,349
    
    
    
    1,274
    
    
    
    1,468Average sales prices: (2)Gas (per mcf) (1) (3)
    
    $
    6.75
    
    
    $
    8.02
    
    
    $
    6.91
    
    
    $
    8.49Oil (per bbl) (1) (4)
    
    $
    75.55
    
    
    $
    65.47
    
    
    $
    74.26
    
    
    $
    59.01Average production costs:As a percent of revenues
    
    
    62
    %
    
    
    62
    %
    
    
    50
    %
    
    
    52
    %Per mcfe (1)
    
    $
    3.38
    
    
    $
    2.94
    
    
    $
    2.91
    
    
    $
    2.75Depletion per mcfe
    
    $
    4.65
    
    
    $
    2.30
    
    
    $
    4.69
    
    
    $
    2.30
 
 (1)
    
    Mcf represents thousand cubic feet, mcfe represents thousand cubic feet
equivalent, and bbls represents barrels. Bbls are converted to mcfe using the ratio
of six mcfs to one bbl.(2)
    
    Average sales prices represent accrual basis pricing after reversing the effect
of previously recognized gains resulting from prior period impairment charges.(3)
    
    Average gas prices are calculated by including in total revenue derivative gains
previously recognized into income and dividing by the total volume for the period.
Previously recognized derivative gains were $137,800 and $408,600 for the three months
ended September 30, 2010 and 2009, respectively. Previously recognized derivative gains
were $390,400 and $1,292,300 for the nine months ended September 30, 2010 and 2009,
respectively. The derivative gains are included in other comprehensive income and
resulted from prior period impairment charges.(4)
    
    Average oil prices are calculated by including in total revenue derivative gains
previously recognized into income and dividing by the total volume for the period.
Previously recognized derivative gains were $5,000 and $8,000 for the three months
ended September 30, 2010 and 2009, respectively. Previously recognized derivative gains
were $14,000 and $25,600 for the nine months ended September 30, 2010 and 2009,
respectively. The derivative gains are included in other comprehensive income and
resulted from prior period impairment charges.  19




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Natural Gas Revenues.
  Oil Revenues.
  Expenses.
    20




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Liquidity and Capital Resources
     Subordination by Managing General Partner
  CRITICAL ACCOUNTING POLICIES AND ESTIMATES
   21




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Fair Value of Financial Instruments
  Level 1 
 Level 2 
 Level 3 
   
 ITEM 4. CONTROLS AND PROCEDURES
     22




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PART II. OTHER INFORMATION
 
 ITEM 1. LEGAL PROCEEDINGS
   
 ITEM 6. EXHIBITS
 
 EXHIBIT INDEX
 Exhibit No.
    
    Description4.0
    
    
    Amended and Restated Certificate and Agreement of Limited Partnership for Public #15-2005 (A) L.P. (1)10.1
    
    
    Drilling and Operating Agreement for Atlas America Public #15-2005 (A) L.P. (1)31.1
    
    
    Rule 13a-14(a)/15d-14(a) Certification.31.2
    
    
    Rule 13a-14(a)/15d-14(a) Certification.32.1
    
    
    Section 1350 Certification.32.2
    
    
    Section 1350 Certification.
 
 (1)
    
    Filed on August 9, 2005 in the Form S-1 Registration Statement dated August 9, 2005, File No. 000-51944  23




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SIGNATURES
  Atlas America Public #15-2005 (A) L.P.
Atlas Resources, LLC, Managing General PartnerDate:  November 12, 2010
    By:
    /s/ FREDDIE M. KOTEKFreddie M. KotekChairman of the Board of
Directors
Chief Executive Officer and PresidentDate: November 12, 2010
    By:
    /s/ MATTHEW A. JONESMatthew A. JonesChief Financial Officer  24