**United
                        States Securities and Exchange Commission**
  **Washington,
                        D.C. 20549**
  **Form
                        10-QSB**
 (Mark
                        One)
  **[
                        X ]**  **QUARTERLY
                        REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE**
 **SECURITIES EXCHANGE ACT OF 1934**
 
 For the quarterly period ended September 30, 2005
  **[
                        ]**  **TRANSITION
                        REPORT UNDER SECTION 13 OR 15(d) OF THE**
 **SECURITIES
                        EXCHANGE ACT OF 1934**
  For
                        the
                        transition period from _______ to _______
 
 
 **ATLAS
                        AMERICA PUBLIC 14-2005 (A) L.P.**
 (Name
                        of
                        small business issuer in its charter)
 
 **Delaware** **20-1849549**
 (State
                        or
                        other jurisdiction of (I.R.S.
                        Employer
 incorporation
                        or organization) Identification
                        No.)
 
 311
                        Rouser Road
 Moon
                        Township, PA 15108
 (Address
                        of principal executive offices) (Zip
                        code)
 
 Issuer’s
                        telephone number, including area code: **(412)
                        262-2830**
  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
                        X  No
                        __
  Indicate
                        by check mark whether the registrant is an accelerated filer
                        (as defined in Rule
                        12b-2 of the Exchange Act). Yes __ No X
 
  
  
 
 **ATLAS
                        AMERICA PUBLIC 14-2005(A) L.P.**
 **(A
                        Delaware Limited Partnership)**
 **INDEX
                        TO QUARTERLY REPORT**
 **ON
                        FORM 10QSB**
 
 
 **PAGE****PART
                                  I.**
                              **FINANCIAL
                                  INFORMATION**Item
                                  1.
                              Financial
                                  StatementsBalance
                                  Sheet as of September 30, 2005 (Unaudited)
                              3Statement
                                  of Operations for the Three Months and Nine Months
                                  ended September 30,
                                  2005 (Unaudited)
                              4Statement
                                  of Partners’ Capital Accounts for the Nine Months ended September
                                  30, 2005
                                  (Unaudited)
                              5Statement
                                  of Cash Flows for the Nine Months ended September
                                  30, 2005
                                  (Unaudited)
                              6Notes
                                  to Financial Statements (Unaudited)
                              7-12Item
                                  2.
                              Management’s
                                  Discussion and Analysis of Financial Condition
                                  and results of
                                  Operations
                              12-14Item
                                  3.
                              Controls
                                  and Procedures
                              15**PART
                                  II.**
                              **OTHER
                                  INFORMATION**Item
                                  6.
                              Exhibits
                              15**SIGNATURES**
                              16**CERTIFICATIONS**
                              17-20
 
 
 
  2
  **PART
                        I**
 
 
 **ITEM
                        1.**  **FINANCIAL
                        STATEMENTS**
 
 
 **ATLAS
                        AMERICA PUBLIC 14-2005(A) L.P.**
 **(A
                        Delaware Limited Partnership)**
 **BALANCE
                        SHEET**
 **(Unaudited)**
 
 
 **September
                                  30,****2005****ASSETS**Current
                                  Assets:Cash
                                  and cash equivalents
                              
                              $
                              28,300Accounts
                                  receivable - affiliate
                              
                              
                              671,900Total
                                  current assets
                              
                              
                              700,200Oil
                                  and gas properties, well drilling contracts and
                                  leases (successful
                                  efforts)
                              
                              
                              94,421,400Less
                                  accumulated depletion and depreciation
                              
                              
                              (381,800
                              )94,039,600$
                              94,739,800**LIABILITIES
                                  AND PARTNERS’ CAPITAL**Current
                                  liabilities:Accrued
                                  liabilities
                              
                              $
                              13,600Total
                                  current liabilities
                              
                              
                              13,600Asset
                                  retirement obligation
                              
                              
                              1,201,500Partners’
                                  capital:Managing
                                  General Partner
                              
                              
                              23,734,500Investor
                                  Partners (6,982.05 units)
                              
                              
                              69,790,20093,524,700$
                              94,739,800
 
 
  
 
 The
                        accompanying notes are an integral part of this financial
                        statement ****
  3
  **ATLAS
                        AMERICA PUBLIC #14-2005 (A) L.P.**
 **(A
                        Delaware Limited Partnership)**
 **STATEMENT
                        OF OPERATIONS**
 **(Unaudited)**
 
 
 
 **Three
                                  Months**
                                **Ended**
                                **September
                                  30,**
                                **2005**
                              
                              **Nine
                                  Months Ended**
                                **September
                                  30, 2005****REVENUES:**Natural
                                  gas and oil sales
                              
                              $
                              712,900
                              
                              $
                              770,500Total
                                  revenues
                              
                              
                              712,900
                              
                              
                              770,500**COSTS
                                  AND EXPENSES:**Production
                                  expenses
                              
                              
                              58,600
                              
                              
                              59,900Depletion
                                  and depreciation of oil and gas properties
                              
                              
                              355,300
                              
                              
                              381,800Accretion
                                  of asset retirement obligation
                              
                              
                              37,800
                              
                              
                              51,700General
                                  and administrative expenses
                              
                              
                              13,600
                              
                              
                              24,100Total
                                  expenses
                              
                              
                              465,300
                              
                              
                              517,500**Net
                                  earnings**
                              
                              $
                              247,600
                              
                              $
                              253,000**Allocation
                                  of net earnings:**Managing
                                  general partner
                              
                              $
                              132,400
                              
                              $
                              137,700Investor
                                  partners
                              
                              $
                              115,200
                              
                              $
                              115,300Net
                                  earnings per investor partnership unit
                              
                              $
                              17
                              
                              $
                              17
 
 
 
  
 The
                        accompanying notes are an integral part of this financial
                        statement
 
  4
  **ATLAS
                        AMERICA PUBLIC #14-2005 (A) L.P.**
 **(A
                        Delaware Limited Partnership)**
 **STATEMENT
                        OF PARTNERS’ CAPITAL ACCOUNTS**
 **FOR
                        THE PERIOD ENDING September 30, 2005**
 **(Unaudited)**
 
 
 **Managing****General**
                              
                              **Investor****Partner**
                              
                              **Partners**
                              
                              **Total****Balance
                                  at March 3, 2005**
                              
                              $
                              ─
                              
                              $
                              ─
                              
                              $
                              ─Partner’s
                                  capital contributions:Cash
                              
                              
                              100
                              
                              
                              69,674,900
                              
                              
                              69,675,000Syndication
                                  and offering costs
                              
                              
                              7,315,900
                              
                              
                              ─
                              
                              
                              7,315,900Tangible
                                  equipment/leasehold costs
                              
                              
                              23,596,700
                              
                              
                              ─
                              
                              
                              23,596,700Total
                                  contributions
                              
                              
                              30,912,700
                              
                              
                              69,674,900
                              
                              
                              100,587,600Syndication
                                  and offering costs, immediatelycharged
                                  to capital
                              
                              
                              (7,315,900
                              )
                              
                              ─
                              
                              
                              (7,315,900
                              )23,596,800
                              
                              
                              69,674,900
                              
                              
                              93,271,700Participation
                                  in revenues and expenses:Net
                                  production revenues
                              
                              
                              248,700
                              
                              
                              461,900
                              
                              
                              710,600Accretion
                                  of asset retirement obligation
                              
                              
                              (18,100
                              )
                              
                              (33,600
                              )
                              
                              (51,700
                              )Depletion
                                  and depreciation
                              
                              
                              (84,500
                              )
                              
                              (297,300
                              )
                              
                              (381,800
                              )General
                                  and administrative costs
                              
                              
                              (8,400
                              )
                              
                              (15,700
                              )
                              
                              (24,100
                              )Net
                                  earnings
                              
                              
                              137,700
                              
                              
                              115,300
                              
                              
                              253,000**Balance
                                  at September 30, 2005**
                              
                              $
                              23,734,500
                              
                              $
                              69,790,200
                              
                              $
                              93,524,700
 
 
 
 The
                        accompanying notes are an integral part of this financial
                        statement
  5
  **ATLAS
                        AMERICA PUBLIC 14-2005(A) L.P.**
 **(A
                        Delaware Limited Partnership)**
 **STATEMENT
                        OF CASH FLOWS**
 **(Unaudited)**
 
 
 **Nine
                                  Months Ended**
                                **September
                                  30, 2005****Cash
                                  flows from operating activities:**Net
                                  earnings
                              
                              $
                              253,000Adjustments
                                  to reconcile net earnings to net cash provided
                                  by operating
                                activities:Depletion
                                  and depreciation
                              
                              
                              381,800Accretion
                                  of asset retirement obligation
                              
                              
                              51,700Increase in accounts receivable
                              
                              
                              (671,900
                              )Increase in accrued liabilities
                              
                              
                              13,600Net
                                  cash provided by operating activities
                              
                              
                              28,200**Cash
                                  flows from investing activities:**Oil
                                  and gas well drilling contracts paid to Managing
                                  General
                                  Partner
                              
                              
                              (69,674,900
                              )Net
                                  cash used in investing activities
                              
                              
                              (69,674,900
                              )**Cash
                                  flows from financing activities:**Partners’
                                  capital contributions
                              
                              
                              69,675,000Net
                                  cash provided by financing activities
                              
                              
                              69,675,000Net
                                  increase in cash and cash equivalents
                              
                              
                              28,300Cash
                                  and cash equivalents at beginning of period
                              
                              
                              ─Cash
                                  and cash equivalents at end of period
                              
                              $
                              28,300**Supplemental
                                  schedule of non-cash investing and financing
                                  activities**:Managing
                                  General Partner adjusted asset contributions:Tangible
                                  equipment/leasehold costs, included in oil and
                                  gas
                                  properties
                              
                              $
                              23,596,700Syndication
                                  and offering costs
                              
                              
                              7,315,900$
                              30,912,600Asset
                                  retirement obligation
                              
                              $
                              1,149,800
 
 
 The
                        accompanying notes are an integral part of this financial
                        statement
  6
  **ATLAS
                        AMERICA PUBLIC 14-2005(A) L.P.**
 **(A
                        Delaware Limited Partnership)**
 **NOTES
                        TO FINANCIAL STATEMENTS**
 **September
                        30, 2005**
 **(Unaudited)**
 
 **NOTE
                        1** **-** **BASIS OF PRESENTATION**
 
 The
                        financial statements of Atlas America Public #14-2005(A)
                        L.P. (“the
                        Partnership”) as of and for the three months and nine months ended September
                        30,
                        2005 are unaudited. Certain information and footnote disclosures
                        normally
                        included in financial statements prepared in accordance with
                        accounting
                        principles generally accepted in the United States of America
                        have been
                        condensed or omitted in this Form 10-QSB pursuant to the
                        rules and regulations
                        of the Securities and Exchange Commission. However, in the
                        opinion of
                        management, these interim financial statements include all
                        the necessary
                        adjustments to fairly present the results of the interim
                        periods presented. The
                        results of operations for the three and nine months ended
                        September 30, 2005 may
                        not necessarily be indicative of the results of operations
                        for the year ending
                        December 31, 2005.
 
 The
                        Partnership was formed as a Delaware Limited Partnership
                        on March 3, 2005 to
                        drill and operate gas wells located primarily in Pennsylvania
                        and Tennessee,
                        with Atlas Resources, Inc. (“Atlas”) as its managing general partner. The
                        Partnership has 2,192 investors who contributed $69,674,900,
                        which was paid to
                        our managing general partner as operator and general drilling
                        contractor under
                        its drilling and operating agreement. Partnership operations
                        began at our first
                        closing on June 17, 2005. The Partnerships first production
                        revenues were
                        received in August 2005, therefore no comparative schedule
                        is available for the
                        three and nine months ended September 30, 2004. The Partnership
                        closed to new
                        investors on June 17, 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
                        and costs and expenses
                        during the reporting period. Actual results could differ
                        from these
                        estimates.
 
 **Asset
                        Retirement Obligation**
 
 The
                        Partnership follows Statement of Financial Accounting Standards
                        No. 143
“Accounting for Asset Retirement Obligations” (SFAS No. 143) which requires the
                        Partnership to recognize an estimated liability for the plugging
                        and abandonment
                        of its oil and gas wells. Under SFAS No. 143, the Partnership
                        must currently
                        recognize a liability for future asset retirement obligations
                        if a reasonable
                        estimate of the fair value of that liability can be made.
                        The present values of
                        the expected asset retirement costs are capitalized as part
                        of the carrying
                        amount of the long-lived asset. SFAS No. 143 requires the
                        Partnership to
                        consider estimated salvage value in the calculation of depletion,
                        depreciation
                        and amortization.
  7
  **ATLAS
                        AMERICA PUBLIC 14-2005(A) L.P.**
 **(A
                        Delaware Limited Partnership)**
 **NOTES
                        TO FINANCIAL STATEMENTS**
 **September
                        30, 2005**
 **(Unaudited)**
 
 **NOTE
                        2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)**
 
 **Asset
                        Retirement Obligation (Continued)**
 
 The
                        estimated liability is based on the managing general partner’s historical
                        experience in plugging and abandoning wells, estimated remaining
                        lives of those
                        wells based on reserves estimates, external estimates as
                        to the cost to plug and
                        abandon the wells in the future, and federal and state regulatory
                        requirements.
                        The liability is discounted using an assumed credit-adjusted
                        risk-free interest
                        rate. Revisions to the liability could occur due to changes
                        in estimates of
                        plugging and abandonment costs or remaining lives of the
                        wells, or if federal or
                        state regulators enact new plugging and abandonment requirements.
 
 The
                        Partnership has no assets legally restricted for purposes
                        of settling asset
                        retirement obligations. Except for the item previously referenced,
                        the
                        Partnership has determined that there are no other material
                        retirement
                        obligations associated with tangible long-lived assets.
 
 **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
                        September 30, 2005, the Partnership had no environmental
                        matters requiring
                        specific disclosure or the recording of a liability.
 
 **Receivables**
 
 In
                        evaluating the need for an allowance for possible losses,
                        the Partnership
                        performs ongoing credit evaluations of its customers and
                        adjusts credit limits
                        based upon payment history and the customer’s current creditworthiness, as
                        determined by the Partnership’s review of its customers’ credit information. The
                        Partnership extends credit on an unsecured basis to many
                        of its energy
                        customers. At September 30, 2005 the Partnership’s credit evaluation indicated
                        that it has no need for an allowance for possible losses.
 
 **Revenue
                        Recognition**
 
 Because
                        there are timing differences between the delivery of natural
                        gas and oil and the
                        Partnership’s receipt of a delivery statement, the Partnership has unbilled
                        revenues. These revenues are accrued based upon volumetric
                        data from the
                        Partnership’s records and the Partnership’s estimates of the related
                        transportation and compression fees which are, in turn, based
                        upon applicable
                        product prices. The Partnership had unbilled trade receivables
                        of $554,200 at
                        September 30, 2005, which are included in Accounts receivable-affiliate,
                        on the
                        Partnership’s Balance Sheet.
 
 
 
 8
 
 
 **ATLAS
                        AMERICA PUBLIC 14-2005(A) L.P.**
 **(A
                        Delaware Limited Partnership)**
 **NOTES
                        TO FINANCIAL STATEMENTS**
 **September
                        30, 2005**
 **(Unaudited)**
  
 **NOTE
                        2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -
                        (Continued)**
 
 **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 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 the
                        Partnership’s financial position or results of operations.
 
 In
                        March
                        2005, the FASB issued FASB Interpretation No. 47, *Accounting
                        for Conditional Asset*  *Retirement
                        Obligations* (“FIN
                        47”), which will result in (a) more consistent recognition of
                        liabilities
                        relating to asset retirement obligations, (b) more information
                        about expected
                        future cash outflows associated with those obligations, and
                        (c) more information
                        about investments in long-lived assets because additional
                        asset retirement cost
                        will be recognized as part of the carrying amounts of the
                        assets. FIN 47
                        clarifies that the term conditional asset retirement obligation
                        as used in
                        Statement of Financial Accounting Standards No. 143, *Accounting
                        for*  *Asset
                        Retirement Obligations* ,
                        refers
                        to a legal obligation to perform an asset retirement activity
                        in which the
                        timing and (or) method of settlement are conditional on a
                        future event that may
                        or may not be within the control of the entity. The obligation
                        to perform the
                        asset retirement activity is unconditional even though uncertainty
                        exists about
                        the timing and (or) method of settlement. Uncertainty about
                        the timing and (or)
                        method of settlement of a conditional asset retirement obligation
                        should be
                        factored into the measurement of the liability when sufficient
                        information
                        exists.
 
 FIN
                        47
                        also clarifies when an entity would have sufficient information
                        to reasonably
                        estimate the fair value of an asset retirement obligation.
                        FIN 47 is effective
                        no later than the end of fiscal years ending after December
                        15, 2005.
                        Retrospective application of interim financial information
                        is permitted but is
                        not required. Early adoption of this interpretation is encouraged.
                        Management
                        does not believe the interpretation will have a significant
                        impact on the
                        Partnership’s financial position or results of operations.
 
 **Fair
                        Value of Financial Instruments**
 
 For
                        cash
                        and cash equivalents, receivables and payables, the carrying
                        amounts approximate
                        fair value because of the short maturity of these instruments.
 
 **Asset
                        Retirement Obligation**
 
 The
                        Partnership accounts for the estimated plugging and abandonment
                        costs of the oil
                        and gas properties in accordance with Statement of Financial
                        Accounting
                        Standards No. 143, “Accounting for Asset Retirement Obligations.”
 
 
 
 
 
 
 
 9
 
 **ATLAS
                        AMERICA PUBLIC 14-2005(A) L.P.**
 **(A
                        Delaware Limited Partnership)**
 **NOTES
                        TO FINANCIAL STATEMENTS**
 **September
                        30, 2005**
 **(Unaudited)**
 
 **NOTE
                        2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -
                        (Continued)**
 
 **Asset
                        Retirement Obligation** **(Continued)**
 
 A
                        reconciliation of the Partnership’s liability for plugging and abandonment costs
                        for the three and nine months ending September 30, 2005 is
                        as
                        follows:
 
 **Three
                                  Months**
                              
                              **Nine
                                  Months****2005**
                              
                              **2005**Asset
                                  retirement obligation at beginning of period
                              
                              $
                              477,600
                              
                              $
                              ─Liabilities
                                  incurred from drilling wells
                              
                              
                              686,100
                              
                              
                              1,149,800Accretion
                                  expense
                              
                              
                              37,800
                              
                              
                              51,700Total
                                  asset retirement obligation at end of period
                              
                              $
                              1,201,500
                              
                              $
                              1,201,500
 
 **Supplemental
                        Cash Flow Information**
 
 The
                        Partnership considers temporary investments with maturity
                        at the date of
                        acquisition of 90 days or less to be cash equivalents. No
                        cash was paid for
                        interest or income taxes for the nine months ended September
                        30,
                        2005.
 
 **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 September
                        30, 2005 the
                        Partnership had $51,600 in deposits at one bank of which
                        none was over the
                        insurance limit of the Federal Deposit Insurance Corporation.
                        No losses have
                        been experienced on such investments.
 
 **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 and
                        all other changes in
                        equity of a business during a period from non-owner sources.
                        These changes,
                        other than net income, are referred to as “other comprehensive income.” The
                        Partnership has no material elements of comprehensive income,
                        other than net
                        earnings, to report.
 
 **Property
                        and Equipment**
 
 Property
                        and equipment are stated at cost. The Partnership has $94,039,600
                        in net book
                        value of wells and related equipment as of September 30,
                        2005. Depreciation and
                        depletion are 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.
 
 
 
 
 
 
 10
 
 
 **ATLAS
                        AMERICA PUBLIC 14-2005(A) L.P.**
 **(A
                        Delaware Limited Partnership)**
 **NOTES
                        TO FINANCIAL STATEMENTS**
 **September
                        30, 2005**
 **(Unaudited)**
 
 **NOTE
                        2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -
                        (Continued)**
 
 **Property
                        and Equipment**
 Oil
                                  and gas properties consist of the following:**At
                                  September 30,**
                                **2005**Capitalized
                                  costs of properties:Proved
                                  properties
                              
                              $
                              1,805,000Wells
                                  and related equipment
                              
                              
                              92,616,40094,421,400Accumulated
                                  depreciation and depletion
                              
                              
                              (381,800
                              )$
                              94,039,600
 
 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.
                        Upon the sale or
                        retirement of a complete unit of a proved property, the cost
                        is eliminated from
                        the property accounts, and the resultant gain or loss is
                        recognized in income.
                        Upon the sale or retirement of a partial unit of a proved
                        property, no gain or
                        loss is recognized and the cost of the property is reclassified
                        to accumulated
                        depletion.
 
 **Impairment
                        of Oil and Gas Properties.** We
                        review our producing oil and gas properties for impairment
                        on an annual basis
                        and whenever events and circumstances indicate a decline
                        in oil and gas
                        properties and compare such future cash flows to the carrying
                        amount of the oil
                        and the 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 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 be required in the future.
 
 **NOTE
                        3** **-** **TRANSACTIONS WITH ATLAS RESOURCES, INC. AND ITS AFFILIATES**
  
 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:
 
  ·
                              Administrative
                                  costs which are included in general and administrative
                                  costs in the
                                  Statement of Operations are payable to Atlas at
                                  $75 per well per month.
                                  Administrative costs incurred for the three and
                                  nine months ended
                                  September 30, 2005 were $7,000 and $7,300
                                  respectively.
  ·
                              Monthly
                                  well supervision fees which are included in production
                                  expenses in the
                                  Statement of Operations are payable to Atlas at
                                  $285 per well per month
                                  for operating and maintaining the wells. Well supervision
                                  fees incurred
                                  for the three and nine months ended September 30,
                                  2005 were $27,000 and
                                  $28,100, respectively.
  ·
                              Transportation
                                  fees which are included in production expenses
                                  in the Statement of
                                  Operations are payable to Atlas at $.29-$.35 per
                                  mcf (one thousand cubic
                                  feet). Transportation costs incurred for the three
                                  and nine months ended
                                  September 30, 2005 were
                                  $20,500.
  11
  **ATLAS
                        AMERICA PUBLIC 14-2005(A) L.P.**
 **(A
                        Delaware Limited Partnership)**
 **NOTES
                        TO FINANCIAL STATEMENTS**
 **September
                        30, 2005**
 **(Unaudited)**
 
 **NOTE
                        3** **-** **TRANSACTIONS WITH ATLAS RESOURCES, INC. AND ITS AFFILIATES
                        (Continued)**
  As
                        managing general partner, Atlas performs all administrative
                        and management
                        functions for the Partnership including billing revenues
                        and paying expenses.
                        Accounts receivable- affiliate on the balance sheet represents
                        the net
                        production revenues due from Atlas.
 
 **Major
                        Customers**
  The
                        Partnership’s natural gas is sold under contract to various purchasers.
                        For the
                        nine months ended September 30, 2005, sales to UGI Energy
                        Services, Inc., and
                        First Energy Solutions Corporation (which is now Amerada
                        Hess Corporation)
                        accounted for 88% and 10%, respectively, of total revenues.
                        No other customer
                        accounted for more than 10% of our total revenues for the
                        nine months ended
                        September 30, 2005.
  **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 the Partnership operations,
                        commencing with the
                        first distribution of revenues to the investor partners.
                        For the period ended
                        September 30, 2005, Atlas was not required to subordinate
                        any of its revenues to
                        the investor partners.
  
  **ITEM
                        2. MANAGEMENT’S DISCUSSION AND ANALYSIS AND RESULTS OF OPERATIONS
                        (UNAUDITED)**
 
 **Forward-Looking
                        Statements**
 
 WHEN
                        USED
                        IN THIS FORM 10-QSB, 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
                        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-QSB OR TO
                        REFLECT THE OCCURRENCE
                        OF UNANTICIPATED EVENTS.
 
 Management’s
                        Discussion and Analysis should be read in conjunction with
                        our Financial
                        Statements and the Notes to our Financial Statements.
 
 We
                        expect
                        all of our wells to be connected and producing by the end
                        of our fourth quarter
                        of 2005. Our wells are drilled primarily in Pennsylvania
                        and Tennessee. Funds
                        contributed by our investor partners and our managing general
                        partner after our
                        formation are the only funds available to us for drilling
                        activities. No other
                        wells will be drilled after this initial group. As of September
                        30, 2005 we had
                        drilled 245 gross wells and plugged 4 gross wells, which
                        we determined were
                        uneconomic to produce.
 
 
 
 12
 
 **Results
                        of Operations**
  The
                        Partnership was formed on March 3, 2005 to drill and operate
                        gas wells located
                        primarily in Pennsylvania and Tennessee. Partnership operations
                        began at our
                        first closing on June 17, 2005 The Partnership’s first production revenues were
                        received in August 2005, therefore no comparative schedule
                        is available for the
                        three and nine months ended September 30, 2004.
  The
                        following table sets forth information relating to revenues
                        recognized and costs
                        and expenses incurred, daily production volumes, average
                        sales prices and
                        production and depletion costs per equivalent unit during
                        the periods
                        indicated:
 
 **Three
                                  Months**
                              
                              **Nine
                                  Months****Ended**
                              
                              **Ended****September
                                  30,**
                              
                              **September
                                  30,****2005**
                              
                              **2005**Production
                                  revenues (in thousands):Gas
                              
                              $
                              710
                              
                              $
                              767Oil
                              
                              $
                              3
                              
                              $
                              3$
                              713
                              
                              $
                              770Production
                                  volumes:Gas (thousands of cubic feet (“mcf”)/day)
                              
                              
                              1,120
                              
                              
                              912Oil
                                  (barrels (“bbls”)/day)
                              
                              
                              1
                              
                              
                              1Average
                                  sales prices:Gas
                                  (per mcf)
                              
                              $
                              6.89
                              
                              $
                              6.89Oil
                                  (per bbl)
                              
                              $
                              59.50
                              
                              $
                              59.50Average
                                  production costs:As
                                  a percent of sales
                              
                              
                              8
                              %
                              
                              8
                              %Per
                                  mcf equivalent unit (“mcfe”)
                              
                              $
                              .57
                              
                              $
                              .54Depletion
                                  per mcfe
                              
                              $
                              3.44
                              
                              $
                              3.42
 
 **Liquidity
                        and Capital Resources**
 
 Cash
                        provided by operating activities was $28,200 for the nine
                        months ended September
                        30, 2005, which includes net earnings, depletion and depreciation,
                        accretion and
                        an increase in accounts receivable.
 
 Cash
                        used
                        in investing activities was $69,674,900 for the nine months
                        ended September 30,
                        2005, which was used in drilling contracts paid to our managing
                        general
                        partner.
 
 Cash
                        provided by financing activities was $69,675,000 for the
                        nine months ended
                        September 30, 2005, which came from investor capital contributions.
 
 We
                        had no
                        material commitments to make capital expenditures and we
                        do not expect any in
                        the foreseeable future, except that our managing general
                        partner may withhold
                        funds for the future plugging and abandonment costs. Any
                        additional funds, if
                        required, will be obtained from production revenues or borrowings
                        from our
                        managing general partner or its affiliates, which are not
                        contractually
                        committed to make loans to us. The amount that may be borrowed
                        may not at any
                        time exceed 5% of our total subscriptions, and no borrowings
                        will be obtained
                        from third parties.
 
 13
 **Critical
                        Accounting Policies**
 
 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,
                        expenses and related disclosure of contingent assets and
                        liabilities. On
                        an
                        on-going basis, we evaluate our estimates, including those
                        related to provision
                        for possible losses, 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.
 
 **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 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 correction of errors after the effective
                        date, but
                        management does not currently expect SFAS 154 to have a material
                        impact on the
                        Company’s financial position or results of operations.
 
 In
                        March
                        2005, the FASB issued FASB Interpretation No. 47, *Accounting
                        for Conditional Asset*  *Retirement
                        Obligations* (“FIN
                        47”), which will result in (a) more consistent recognition of
                        liabilities
                        relating to asset retirement obligations, (b) more information
                        about expected
                        future cash outflows associated with those obligations, and
                        (c) more information
                        about investments in long-lived assets because additional
                        asset retirement cost
                        will be recognized as part of the carrying amounts of the
                        assets. FIN 47
                        clarifies that the term conditional asset retirement obligation
                        as used in
                        Statement of Financial Accounting Standards No. 143, *Accounting
                        for*  *Asset
                        Retirement Obligations* ,
                        refers
                        to a legal obligation to perform an asset retirement activity
                        in which the
                        timing and (or) method of settlement are conditional on a
                        future event that may
                        or may not be within the control of the entity. The obligation
                        to perform the
                        asset retirement activity is unconditional even though uncertainty
                        exists about
                        the timing and (or) method of settlement. Uncertainty about
                        the timing and (or)
                        method of settlement of a conditional asset retirement obligation
                        should be
                        factored into the measurement of the liability when sufficient
                        information
                        exists.
 
 FIN
                        47
                        also clarifies when an entity would have sufficient information
                        to reasonably
                        estimate the fair value of an asset retirement obligation.
                        FIN 47 is effective
                        no later than the end of fiscal years ending after December
                        15, 2005.
                        Retrospective application of interim financial information
                        is permitted but is
                        not required. Early adoption of this interpretation is encouraged.
                        Management
                        does not believe the interpretation will have a significant
                        impact on our
                        financial position or results of operations.
 
 
 14
 **ITEM
                        3. CONTROLS AND PROCEDURES**
  **Evaluation
                        of Disclosure 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 the Exchange Act Rule 13a-14(c))
                        as of the end of the
                        period covered by this report 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 significant
                        changes in our internal controls or in other factors that
                        could significantly
                        affect controls in the third quarter and subsequent to the
                        date of their
                        evaluation.
 
 
 **PART
                        II.**  **OTHER
                        INFORMATION**
 
 **ITEM
                        6. Exhibits**
 
 **EXHIBIT
                        INDEX**
 
 **Exhibit
                                  No.**
                              **Description**31.1
                              Certification
                                  Pursuant to Rule 13a-14/15(d)-14.31.2
                              Certification
                                  Pursuant to Rule 13a-14/15(d)-14.32.1
                              Certification
                                  Pursuant to 18 U.S.C. Section 1350, as Adopted
                                  Pursuant to Section 906 of
                                  the Sarbanes-Oxley Act of 200232.2
                              Certification
                                  Pursuant to 18 U.S.C. Section 1350, as Adopted
                                  Pursuant to Section 906 of
                                  the Sarbanes-Oxley Act of 2002
  15
  
 
 **SIGNATURES**
 
 Pursuant
                        to the requirements of the Securities Exchange Act of 1934,
                        the registrant has
                        duly caused this report to be signed on its behalf by the
                        undersigned, thereunto
                        duly authorized.
 
 Atlas
                        America Public 14-2005(A) L.P.
 
 By:  (Signature
                        and Title):  Atlas
                        Resources, Inc., Managing General Partner
 
 
 By:  (Signature
                        and Title):  /s/
                        Freddie M. Kotek
 Freddie
                        M. Kotek, Chairman of the Board of Directors,
 Chief
                        Executive Officer and President
 
 Date:  November
                        14, 2005
 
 In
                        accordance with the Exchange Act, this report has been signed
                        by the following
                        persons on behalf of the registrant and in the capacities
                        and on the dates
                        indicated.
 
 
 By:  (Signature
                        and Title):  /s/
                        Freddie M. Kotek
 Freddie
                        M. Kotek, Chairman of the Board of Directors,
 Chief
                        Executive Officer and President
 
 Date:  November
                        14, 2005
 
 
 
 By:  (Signature
                        and
                        Title):  /s/
                        Nancy
                        J. McGurk
 Nancy
                        J.
                        McGurk, Senior Vice President,
 Chief
                        Financial Officer and Chief Accounting Officer
 
  Date:  November
                        14, 2005
 
  16