|                                                                                                                                                 | United      States                                                                                  |
|------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------|
|                                                                                                                                                 |                                                                                                |
|                                                                                                                                                 | Securities      and Exchange Commission                                                             |
|                                                                                                                                                 |                                                                                                |
|                                                                                                                                                 | Washington,      D.C. 20549                                                                         |
|                                                                                                                                                 |                                                                                                |
|                                                                                                                                                 | Form      10 Q                                                                                      |
|                                                                                                                                                 |                                                                                                |
| (Mark      One)                                                                                                                                      |
|                                                                                                                                                 |                                                                                                |
| R                                                                                                                                                    | QUARTERLY      REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF      1934  |
|                                                                                                                                                 |                                                                                                |
|                                                                                                                                                 | For      the quarterly period ended March 31, 2008                                                  |
|                                                                                                                                                 |                                                                                                |
| 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 0-51271                                                                 |
|                                                                                                                                                 |                                                                                                |
|                                                                                                                                                 |                                                                                                |
|                                                                                                                                                 | ATLAS      AMERICA SERIES 25-2004 (B) L.P.                                                          |
|                                                                                                                                                 | (Name      of small business issuer in its charter)                                                 |
|                                                                                                                                                 |                                                                                                |
|                                                                                                                                                 |                                                                                                |
|                                                                                                                                                 |                                                                                                |
| Delaware                                                                                                                                             | 34-1980376                                                                                          |
| (State      or other jurisdiction ofincorporation      or organization)                                                                              | (I.R.S.      EmployerIdentification      No.)                                                       |
|                                                                                                                                                 |                                                                                                |
| Westpointe      Corporate Center One                                                                                                                 |                                                                                                |
| 1550      Coraopolis Heights Road 2nd Floor                                                                                                          |                                                                                                |
| Moon      Township, PA                                                                                                                               | 15108                                                                                               |
| (Address      of principal executive offices)                                                                                                        | (zip      code)                                                                                     |
|                                                                                                                                                 |                                                                                                |
| Issuer’s      telephone number, including area code: (412)      262-2830                                                                       |
|                                                                                                                                                 |
| Indicate      by check mark whether the registrant (1) filed all reports required to be      filed by Section 13 or 15 (d) of the SecuritiesExchange |
| Act      of 1934 during the preceding 12 months (or for such shorter period that      the registrant was required to file such reports),             |
| and      (2) has been subject to such filing requirements for the past 90 days.      Yes R      No o                                            |
|                                                                                                                                                 |
| Indicate      by check mark whether the registrant is a large accelerated filer, a      non-accelerated filer, or a smaller reporting company.       |
| See      the definitions of "large accelerated filer", "accelerated filer", and      "smaller reporting company" in Rule 12b-2 of the  Exchange      |
| Act      (Check One) Large accelerated filer  ̈ Accelerated filer       ̈      Non-accelerated filer  ̈ Smaller reporting      company R |
|                                                                                                                                                 |
| Indicate      by check mark whether the registrant is a shell company (as defined in      Rule 12b-2 of the Exchange                                 |
| Act).Yes      o No R                                                                                                                                 |
|                                                                                                                                                 |
| Transitional      Small Business Disclosure Format (check one): Yes o No R                                                                           |

| PART      I.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | FINANCIAL      INFORMATION                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | PAGE   |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |
| Item      1:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | Financial      Statements                                                                                                                                             |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | Balance      Sheets as of March 31, 2008 and December 31, 2007                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | 3      |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | Statements      of Net Earnings for the Three Months ended March 31, 2008 and      2007                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | 4      |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | Statement      of Changes in Partners’ Capital for the Three Months ended March 31,      2008                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | 5      |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | Statements      of Cash Flows for the Three Months ended March 31, 2008 and      2007                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | 6      |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | Notes      to Financial      Statements                                                                                                                               | 7-15   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |
| Item      2:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | Management’s      Discussion and Analysis of Financial Condition and Results of      Operations                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | 15-19  |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |
| Item      4:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | Controls      and      Procedures                                                                                                                                     | 19     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |
| PART      II.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | OTHER      INFORMATION                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |
| Item      1:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | Legal      Proceedings                                                                                                                                      | 19     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |
| Item      6:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | Exhibits                                                                                                                                                              | 19     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |
| SIGNATURES                                                                                                                                                        | 20     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |
| CERTIFICATIONS                                                                                                                                                    | 21-24  |

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | March      31, |       |   | December      31, |   |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------------|------------|--------|-------------------|--------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | 2008           |       |   | 2007              |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | (Unaudited)    |       |   | (Audited)         |   |
| ASSETS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |           |       |   |              |   |
| Current      assets:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |           |       |   |              |   |
| Cash      and cash      equivalents                                                                                                                          |   | $              | 275,400    |   |              | $      | 229,600 |   |
| Accounts      receivable-affiliate                                                                                                                           |   |           | 1,029,100  |   |              |   | 974,500 |   |
| Short-term      hedge receivable due from      affiliate                                                                                                     |   |           | 3,300      |   |              |   | 286,600 |   |
| Total      current      assets                                                                                                                                                                       |   |           | 1,307,800  |   |              |   | 1,490,700 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |           |       |   |              |   |   |   |
| Oil      and gas properties,      net                                                                                                                        |   |           | 16,875,900 |   |              |   | 17,369,000 |   |
| Long-term      hedge receivable due from      affiliate                                                                                                      |   |           | 26,000     |   |              |   | 42,900 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | $              | 18,209,700 |   |              | $      | 18,902,600 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |           |       |   |              |   |   |   |
| LIABILITIES      AND PARTNERS’ CAPITAL                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |           |       |   |              |   |   |   |
| Current      liabilities:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |           |       |   |              |   |   |   |
| Accrued      liabilities                                                                                                                                     |   | $              | 18,500     |   |              | $      | 23,600 |   |
| Short-term      hedge liability due to      affiliate                                                                                                        |   |           | 626,500    |   |              |   | 6,800 |   |
| Total      current      liabilities                                                                                                                                                                  |   |           | 645,000    |   |              |   | 30,400 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |           |       |   |              |   |   |   |
| Asset      retirement      obligation                                                                                                                        |   |           | 1,496,800  |   |              |   | 1,474,700 |   |
| Long-term      hedge liability due to      affiliate                                                                                                         |   |           | 696,600    |   |              |   | 430,600 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |           |       |   |              |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |           |       |   |              |   |   |   |
| Partners’      capital:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |           |       |   |              |   |   |   |
| Managing      general      partner                                                                                                                           |   |           | 5,066,200  |   |              |   | 5,127,400 |   |
| Limited      partners (1,265.38      units)                                                                                                                  |   |           | 12,218,300 |   |              |   | 12,563,700 |   |
| Accumulated      other comprehensive      loss                                                                                                               |   |           | (1,913,200 | )      |              |   | (724,200 | ) |
| Total      partners'      capital                                                                                                                                                                    |   |           | 15,371,300 |   |              |   | 16,966,900 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | $              | 18,209,700 |   |              | $      | 18,902,600 |   |

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | Three      Months Ended |      |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------|-----------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | March      31,          |      |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | 2008                    |      |   | 2007 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                    |      |   |   |   |
| REVENUES:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                    |      |   |   |   |
| Natural      gas and      oil                                                                                                                                  |   | $                       | 1,223,200 |   |   | $ | 1,315,200 |   |
| Total      revenues                                                                                                                                                                                    |   |                    | 1,223,200 |   |   |   | 1,315,200 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                    |      |   |   |   |   |   |
| COSTS      AND EXPENSES:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   |                    |      |   |   |   |   |   |
| Production                                                                                                                                                     |   |                    | 344,800   |   |   |   | 352,100 |   |
| Depletion                                                                                                                                                      |   |                    | 493,100   |   |   |   | 619,000 |   |
| Accretion      of asset retirement      obligation                                                                                                             |   |                    | 22,100    |   |   |   | 22,000 |   |
| General      and      administrative                                                                                                                           |   |                    | 43,200    |   |   |   | 43,200 |   |
| Total      expenses                                                                                                                                                                                    |   |                    | 903,200   |   |   |   | 1,036,300 |   |
| Net      earnings                                                                                                                                              |   | $                       | 320,000   |   |   | $ | 278,900 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                    |      |   |   |   |   |   |
| Allocation      of net earnings:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |                    |      |   |   |   |   |   |
| Managing      general      partner                                                                                                                             |   | $                       | 193,100   |   |   | $ | 200,100 |   |
| Limited      partners                                                                                                                                          |   | $                       | 126,900   |   |   | $ | 78,800 |   |
| Net      earnings per limited partnership      unit                                                                                                            |   | $                       | 100       |   |   | $ | 62 |   |

|                                                                                                                                                                                                                                                                                                                                                                                                              |   |     |      |   |     |   |       | Accumulated   |   |   |       |   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------|-----------|--------|----------|--------|------------|---------------|--------|--------|------------|--------|
|                                                                                                                                                                                                                                                                                                                                                                                                              |   | Managing |      |   |     |   |       | Other         |   |   |       |   |
|                                                                                                                                                                                                                                                                                                                                                                                                              |   | General  |      |   | Limited  |   |       | Comprehensive |   |   |       |   |
|                                                                                                                                                                                                                                                                                                                                                                                                              |   | Partner  |      |   | Partners |   |       | Loss          |   |   | Total      |   |
|                                                                                                                                                                                                                                                                                                                                                                                                              |   |     |      |   |     |   |       |          |   |   |       |   |
| Balance      at January 1, 2008                                                                                                                                                                                                                                                                                                                                                                                   |   | $        | 5,127,400 |   |     | $      | 12,563,700 |          |   | $      | (724,200   | )      |   | $ | 16,966,900 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                              |   |     |      |   |     |   |       |          |   |   |       |   |   |   |   |   |
| Participation      in revenues and expenses:                                                                                                                                                                                                                                                                                                                                                                      |   |     |      |   |     |   |       |          |   |   |       |   |   |   |   |   |
| Net      production      revenues                                                                                              |   |     | 307,400   |   |     |   | 571,000    |          |   |   | —    |   |   |   | 878,400 |   |
| Depletion                                                                                                                      |   |     | (91,500   | )      |     |   | (401,600   | )             |   |   | —    |   |   |   | (493,100 | ) |
| Accretion      of asset retirement obligation                                                                                                                                                                                                                                                                                                                                                                     |   |     | (7,700    | )      |     |   | (14,400    | )             |   |   | —    |   |   |   | (22,100 | ) |
| General      and      administrative                                                                                           |   |     | (15,100   | )      |     |   | (28,100    | )             |   |   | —    |   |   |   | (43,200 | ) |
| Net      earnings                                                                                                                                  |   |     | 193,100   |   |     |   | 126,900    |          |   |   | —    |   |   |   | 320,000 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                              |   |     |      |   |     |   |       |          |   |   |       |   |   |   |   |   |
| Other      comprehensive      loss                                                               |   |     | —   |   |     |   | —    |          |   |   | (1,189,000 | )      |   |   | (1,189,000 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                              |   |     |      |   |     |   |       |          |   |   |       |   |   |   |   |   |
| Distributions      to      partners                                                              |   |     | (254,300  | )      |     |   | (472,300   | )             |   |   | —    |   |   |   | (726,600 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                              |   |     |      |   |     |   |       |          |   |   |       |   |   |   |   |   |
| Balance      at March 31, 2008                                                                                                                                                                                                                                                                                                                                                                                    |   | $        | 5,066,200 |   |     | $      | 12,218,300 |          |   | $      | (1,913,200 | )      |   | $ | 15,371,300 |   |

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | Three      Months Ended |     |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------|----------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | March      31,          |     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | 2008                    |     |   | 2007 |   |
| Cash      flows from operating activities:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |                    |     |   |   |   |
| Net      earnings                                                                                                                                               |   | $                       | 320,000  |   |   | $ | 278,900 |   |
| Adjustments      to reconcile net earnings to net cash provided by operating      activities:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |                    |     |   |   |   |   |   |
| Depletion                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |                    | 493,100  |   |   |   | 619,000 |   |
| Non-cash      (gain) loss on derivative value                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |                    | (3,100   | ) |   |   | 243,600 |   |
| Accretion      of asset retirement obligation                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |                    | 22,100   |   |   |   | 22,000 |   |
| (Increase)      decrease in accounts receivable – affiliate                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                    | (54,600  | ) |   |   | 581,100 |   |
| (Decrease)      increase in accrued liabilities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |                    | (5,100   | ) |   |   | 4,600 |   |
| Net      cash provided by operating activities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |                    | 772,400  |   |   |   | 1,749,200 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                    |     |   |   |   |   |   |
| Cash      flows from financing activities:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |                    |     |   |   |   |   |   |
| Distributions      to      partners                                                                                                                             |   |                    | (726,600 | ) |   |   | (1,311,800 | ) |
| Net      cash used in financing      activities                                                                                                                 |   |                    | (726,600 | ) |   |   | (1,311,800 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                    |     |   |   |   |   |   |
| Net      increase in cash and cash      equivalents                                                                                                             |   |                    | 45,800   |   |   |   | 437,400 |   |
| Cash      and cash equivalents at beginning of      period                                                                                                      |   |                    | 229,600  |   |   |   | — |   |
| Cash      and cash equivalents at end of      period                                                                                                            |   | $                       | 275,400  |   |   | $ | 437,400 |   |

| Oil      and gas properties consist of the following at the dates      indicated:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | March      31, |        |   | December      31, |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------------|-------------|--------|-------------------|--------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | 2008           |        |   | 2007              |   |
| Natural      gas and oil properties:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |           |        |   |              |   |
| Proved      properties:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |           |        |   |              |   |
| Leasehold      interests                                                                                                                                                 |   | $              | 920,400     |   |              | $      | 920,400 |   |
| Wells      and related      equipment                                                                                                                                    |   |           | 41,190,100  |   |              |   | 41,190,100 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |           | 42,110,500  |   |              |   | 42,110,500 |   |
| Accumulated      depletion of oil and gas      properties                                                                                                 |   |           | (25,234,600 | )      |              |   | (24,741,500 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | $              | 16,875,900  |   |              | $      | 17,369,000 |   |

| ·   | Administrative      costs which are included in general and administrative expenses in the      Partnership’s Statements of Net Earnings are payable at $75 per well per      month.  Administrative costs incurred for the three months ended      March 31, 2008 and 2007 were $31,900 and $32,100,      respectively. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Monthly      well supervision fees which are included in production expenses in the      Partnership’s Statements of Net Earnings are payable at $313 and $301 per      well per month in 2008 and 2007, respectively, for operating and      maintaining the wells.  Well supervision fees incurred for the      three months ended March 31, 2008 and 2007 were $131,300 and $127,700,      respectively. |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Transportation      fees which are included in production expenses in the Partnership’s      Statements of Net Earnings are generally payable at 13% of the natural gas      sales price. Transportation fees incurred for the three months ended March      31, 2008 and 2007 were $137,900 and $161,700,  respectively. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | Three      Months Ended |       |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------|------------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | March      31,          |       |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | 2008                    |       |   | 2007 |   |
| Net      earnings                                                                                                                                         |   | $                       | 320,000    |   |   | $ | 278,900 |   |
| Other      comprehensive loss:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |                    |       |   |   |   |   |   |
| Unrealized      holding loss on hedging      contracts                                                                                                    |   |                    | (1,078,600 | ) |   |   | (1,665,500 | ) |
| Less:      reclassification adjustment for (gains) losses realized in net      earnings                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                    | (110,400   | ) |   |   | 58,800 |   |
| Total      other comprehensive      loss                                                                                                                  |   |                    | (1,189,000 | ) |   |   | (1,606,700 | ) |
| Comprehensive      loss                                                                                                                                   |   | $                       | (869,000   | ) |   | $ | (1,327,800 | ) |

| Natural      Gas Fixed Price Swaps |   |   |   |             |    |   |             |   |   |                 |   |
|------------------------------------|--------|--------|--------|------------------|---------|--------|------------------|--------|--------|----------------------|--------|
|                               |   |   |   |             |    |   |             |   |   |                 |   |
| Production                         |   |   |   |             |    |   | Average          |   |   | Fair      Value      |   |
| Period      Ending                 |   |   |   | Volumes          |    |   | Fixed      Price |   |   | Asset/               |   |
| December      31,                  |   |   |   | (MMbtu)      (1) |    |   | (per      MMbtu) |   |   | (Liability)      (2) |   |
|                               |   |   |   |             |    |   |             |   |   |                 |   |
| 2008                               |   |   |   |             | 269,600 |   |             | $      | 8.81   |                 |   | $ | (387,800 | ) |
| 2009                               |   |   |   |             | 333,300 |   |             |   | 8.42   |                 |   |   | (414,200 | ) |
| 2010                               |   |   |   |             | 196,000 |   |             |   | 7.80   |                 |   |   | (225,100 | ) |
| 2011                               |   |   |   |             | 98,000  |   |             |   | 7.51   |                 |   |   | (109,500 | ) |
| 2012                               |   |   |   |             | 65,400  |   |             |   | 8.65   |                 |   |   | (1,900 | ) |
| 2013                               |   |   |   |             | 16,300  |   |             |   | 8.73   |                 |   |   | (1,200 | ) |
|                               |   |   |   |             |    |   |             |   |   |                 |   | $ | (1,139,700 | ) |

| Natural      Gas Costless Collars |   |                |   |             |    |   |                 |   |   |                 |   |
|-----------------------------------|--------|---------------------|--------|------------------|---------|--------|----------------------|--------|--------|----------------------|--------|
|                              |   |                |   |             |    |   |                 |   |   |                 |   |
| Production                        |   |                |   |             |    |   | Average              |   |   | Fair      Value      |   |
| Period      Ending                |   | Option              |   | Volumes          |    |   | Floor      & Cap |   |   | Asset/               |   |
| December      31,                 |   | Type                |   | (MMbtu)      (1) |    |   | (per      MMbtu)     |   |   | (Liability)      (2) |   |
|                              |   |                |   |             |    |   |                 |   |   |                 |   |
| 2008                              |   | Puts      purchased |   |             | 21,200  |   |                 | $      | 7.50   |                 |   | $ | — |   |
| 2008                              |   | Calls      sold     |   |             | 21,200  |   |                 |   | 9.40   |                 |   |   | (25,800 | ) |
| 2010                              |   | Puts      purchased |   |             | 52,300  |   |                 |   | 7.75   |                 |   |   | — |   |
| 2010                              |   | Calls      sold     |   |             | 52,300  |   |                 |   | 8.75   |                 |   |   | (37,300 | ) |
| 2011                              |   | Puts      purchased |   |             | 130,700 |   |                 |   | 7.50   |                 |   |   | — |   |
| 2011                              |   | Calls      sold     |   |             | 130,700 |   |                 |   | 8.45   |                 |   |   | (90,200 | ) |
| 2012                              |   | Puts      purchased |   |             | 13,100  |   |                 |   | 7.00   |                 |   |   | — |   |
| 2012                              |   | Calls      sold     |   |             | 13,100  |   |                 |   | 8.37   |                 |   |   | (11,500 | ) |
|                              |   |                |   |             |    |   |                 |   |   |                 |   | $ | (164,800 | ) |

| Crude      Oil Fixed Price Swaps |   |   |   |    |   |   |             |   |   |                 |   |
|----------------------------------|--------|--------|--------|---------|--------|--------|------------------|--------|--------|----------------------|--------|
|                             |   |   |   |    |   |   |             |   |   |                 |   |
| Production                       |   |   |   |    |   |   | Average          |   |   | Fair      Value      |   |
| Period      Ending               |   |   |   | Volumes |   |   | Fixed      Price |   |   | Asset/               |   |
| December      31,                |   |   |   | (Bbl)   |   |   | (per      Bbl)   |   |   | (Liability)      (2) |   |
|                             |   |   |   |    |   |   |             |   |   |                 |   |
| 2008                             |   |   |   |    | 600    |   |             | $      | 103.25 |                 |   | $ | 2,300 |   |
| 2009                             |   |   |   |    | 700    |   |             |   | 99.03  |                 |   |   | 2,100 |   |
| 2010                             |   |   |   |    | 600    |   |             |   | 96.52  |                 |   |   | 1,400 |   |
| 2011                             |   |   |   |    | 400    |   |             |   | 95.79  |                 |   |   | 900 |   |
| 2012                             |   |   |   |    | 400    |   |             |   | 95.35  |                 |   |   | 600 |   |
| 2013                             |   |   |   |    | 100    |   |             |   | 95.35  |                 |   |   | 200 |   |
|                             |   |   |   |    |   |   |             |   |   |                 |   | $ | 7,500 |   |

| Crude      Oil Costless Collars |   |                |   |    |   |   |                 |                     |   |                 |   |
|---------------------------------|--------|---------------------|--------|---------|--------|--------|----------------------|--------------------------|--------|----------------------|--------|
|                            |   |                |   |    |   |   |                 |                     |   |                 |   |
| Production                      |   |                |   |    |   |   | Average              |                     |   | Fair      Value      |   |
| Period      Ending              |   | Option              |   | Volumes |   |   | Floor      & Cap |                     |   | Asset/               |   |
| December      31,               |   | Type                |   | (Bbl)   |   |   | (per      Bbl)       |                     |   | (Liability)      (2) |   |
|                            |   |                |   |    |   |   |                 |                     |   |                 |   |
| 2008                            |   | Puts      purchased |   |    | 500    |   |                 | $                        | 85.00  |                 |   | $ | 300 |   |
| 2008                            |   | Calls      sold     |   |    | 500    |   |                 |                     | 127.13 |                 |   |   | — |   |
| 2009                            |   | Puts      purchased |   |    | 600    |   |                 |                     | 85.00  |                 |   |   | 900 |   |
| 2009                            |   | Calls      sold     |   |    | 600    |   |                 |                     | 118.63 |                 |   |   | — |   |
| 2010                            |   | Puts      purchased |   |    | 600    |   |                 |                     | 85.00  |                 |   |   | 800 |   |
| 2010                            |   | Calls      sold     |   |    | 600    |   |                 |                     | 112.92 |                 |   |   | — |   |
| 2011                            |   | Puts      purchased |   |    | 500    |   |                 |                     | 85.00  |                 |   |   | 600 |   |
| 2011                            |   | Calls      sold     |   |    | 500    |   |                 |                     | 110.81 |                 |   |   | — |   |
| 2012                            |   | Puts      purchased |   |    | 400    |   |                 |                     | 85.00  |                 |   |   | 500 |   |
| 2012                            |   | Calls      sold     |   |    | 400    |   |                 |                     | 110.06 |                 |   |   | — |   |
| 2013                            |   | Puts      purchased |   |    | 100    |   |                 |                     | 85.00  |                 |   |   | 100 |   |
| 2013                            |   | Calls      sold     |   |    | 100    |   |                 |                     | 110.09 |                 |   |   | — |   |
|                            |   |                |   |    |   |   |                 |                     |   |                 |   | $ | 3,200 |   |
|                            |   |                |   |    |   |   |                 |                     |   |                 |   |   |   |   |
|                            |   |                |   |    |   |   |                 | Total      Net Liability |   |                 | $      | (1,293,800 | ) |

| (1)   | MMBTU      represents million British ThermalUnits. |
|-----------------|-----------------------------------------------------|

| (2)   | Fair      value based on forward NYMEX natural gas and oil  prices. |
|-----------------|---------------------------------------------------------------------|

|                                                                                                                                                                                                                                                                                                |   | March      31, 2008 |       |   | December      31, 2007 |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------|------------|--------|------------------------|--------|
|                                                                                                                                                                                                                                                                                                |   | Book      Value     |       |   | Fair      Value        |   |   | Book      Value |   |   | Fair      Value |   |
| Assets                                                                                                                                                                                                                                                                                              |   |                |       |   |                   |   |   |   |   |   |   |   |
| Derivative      instruments                                             |   | $                   | 29,300     |   |                   | $      | 29,300 |   |   | $ | 329,500 |   |   | $ | 329,500 |   |
|                                                                                                                                                                                                                                                                                                |   | $                   | 29,300     |   |                   | $      | 29,300 |   |   | $ | 329,500 |   |   | $ | 329,500 |   |
| Liabilities                                                                                                                                                                                                                                                                                         |   |                |       |   |                   |   |   |   |   |   |   |   |   |   |   |   |
| Derivative      instruments                                             |   | $                   | (1,323,100 | )      |                   | $      | (1,323,100 | ) |   | $ | (437,400 | ) |   | $ | (437,400 | ) |
|                                                                                                                                                                                                                                                                                                |   | $                   | (1,293,800 | )      |                   | $      | (1,293,800 | ) |   | $ | (107,900 | ) |   | $ | (107,900 | ) |

|                                                                                                                                                                                                                                                                                                                                |   | Fair      Value Measurements at March 31, 2008 Using |    |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------|---------|
|                                                                                                                                                                                                                                                                                                                                |   | Quoted      prices                                   |    |   | Significant      other |   |   | Significant |   |
|                                                                                                                                                                                                                                                                                                                                |   | in      active                                       |    |   | observable |   |   | unobservable |   |
|                                                                                                                                                                                                                                                                                                                                |   | markets                                              |    |   | inputs |   |   | inputs |   |
|                                                                                                                                                                                                                                                                                                                                |   | (Level      1)                                       |    |   | (Level      2) |   |   | (Level      3) |   |
|                                                                                                                                                                                                                                                                                                                                |   |                                                 |    |   |   |   |   |   |   |
| Commodity-based      derivatives                                                                                                                                                                                                                                                                                                    |   | $                                                    | — |   |   | $ | (1,293,800 | ) |   | $ | — |   |
|                                                                                                                                                                                                                                                                                                                                |   |                                                 |    |   |   |   |   |   |   |   |   |   |
| Total                                                      |   | $                                                    | — |   |   | $ | (1,293,800 | ) |   | $ | — |   |

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   | Three      Months Ended |      |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------|-----------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   | March      31,          |      |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   | 2008                    |      |   | 2007 |   |
| Asset      retirement obligation at beginning of      period                                                                                                            |   | $                       | 1,474,700 |   |   | $ | 1,468,100 |   |
| Accretion      expense                                                                                                                                                  |   |                    | 22,100    |   |   |   | 22,000 |   |
| Asset      retirement obligation at end of      period                                                                                                                  |   | $                       | 1,496,800 |   |   | $ | 1,490,100 |   |

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | Three      Months Ended |   |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------|--------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | March      31,          |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | 2008                    |   |   | 2007 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                    |   |   |   |   |
| Production      revenues (in thousands):                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                    |   |   |   |   |
| Gas                                                                                                                                                           |   | $                       | 1,143  |   |   | $ | 1,263 |   |
| Oil                                                                                                                                                           |   | $                       | 80     |   |   | $ | 52 |   |
| Total                                                                                                                                                         |   | $                       | 1,223  |   |   | $ | 1,315 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                    |   |   |   |   |   |   |
| Production      volumes:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                    |   |   |   |   |   |   |
| Gas      (mcf/day)      (2)                                                                                                                                   |   |                    | 1,401  |   |   |   | 1,856 |   |
| Oil      (bbls/day)      (2)                                                                                                                                  |   |                    | 10     |   |   |   | 11 |   |
| Total      (mcfe/day)      (2)                                                                                                                                |   |                    | 1,461  |   |   |   | 1,922 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                    |   |   |   |   |   |   |
| Average      sales prices:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |                    |   |   |   |   |   |   |
| Gas      (per mcf) (1)      (2)                                                                                                                               |   | $                       | 8.97   |   |   | $ | 7.56 |   |
| Oil      (per bbl)      (2)                                                                                                                                   |   | $                       | 89.64  |   |   | $ | 54.32 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                    |   |   |   |   |   |   |
| Average      production costs:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |                    |   |   |   |   |   |   |
| As      a percent of      sales                                                                                                                               |   |                    | 28     | % |   |   | 27 | % |
| Per      mcfe      (2)                                                                                                                                        |   | $                       | 2.60   |   |   | $ | 2.04 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                    |   |   |   |   |   |   |
| Depletion      per      mcfe                                                                                                         |   | $                       | 3.71   |   |   | $ | 3.58 |   |

| (1)   | The      average sales price per mcf before the effects of hedging was $8.10 and      $7.91 for the three months ended March 31, 2008 and 2007,      respectively. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2)   | “Mcf”      means thousand cubic feet, “mcfe” means thousand cubic feet equivalent and      “bbls” means barrels.  Bbls are converted to mcfe using the      ratio of six mcfs to one bbl. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Exhibit      No. |   | Description                                                                                                                        |
|------------------|--------|------------------------------------------------------------------------------------------------------------------------------------|
|             |   |                                                                                                                               |
|  4.0        |   | Amended      and Restated Certificate and Agreement of Limited Partnership for Atlas      America      Series 25-2004 (B) L.P. (1) |
|  10.1       |   |  Drilling      and Operating Agreement for jAtlas America Series 25-2004 (B) L.P. (1)                                         |
|  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 2002   |
|  32.2       |   | Certification      Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of      the Sarbanes-Oxley Act of 2002   |

| (1)   | Filed      on April 29, 2005 in the Form 10 Registration Statement dated April 29,      2005, File No. 0-51271. |
|-----------------|-----------------------------------------------------------------------------------------------------------------|

| Pursuant      to the requirements of the Securities of the 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 Series 25-2004 (B) L.P.                                                                                                                                                                      |
|                                                                                                                                                                                                            |   |   |
|                                                                                                                                                                                                            |   |   |
|                                                                                                                                                                                                            |   |   |
|                                                                                                                                                                                                            |   | Atlas      Resources, LLC, Managing General Partner |
|                                                                                                                                                                                                            |   |   |
| Date:  May      13, 2008                                                                                                                                                                              |   | By:/s/ Freddie M.      Kotek |
|                                                                                                                                                                                                            |   | Freddie      M. Kotek, Chairman of the Board of Directors, Chief Executive      Officer |
|                                                                                                                                                                                                            |   | and      President |
|                                                                                                                                                                                                            |   |   |
|                                                                                                                                                                                                            |   |   |
| In      accordance with the Exchange Act, this report has been signed by the      following persons on behalf of the registrant and in the capacities and on      the dates indicated.                          |
|                                                                                                                                                                                                            |
|                                                                                                                                                                                                            |   |   |
|                                                                                                                                                                                                            |   |   |
| Date:  May      13, 2008                                                                                                                                                                              |   | By:/s/ Freddie M.      Kotek |
|                                                                                                                                                                                                            |   | Freddie      M. Kotek, Chairman of the Board of Directors, Chief    Executive |
|                                                                                                                                                                                                            |   | Officer      and President |
|                                                                                                                                                                                                            |   |   |
|                                                                                                                                                                                                            |   |   |
| Date:  May      13, 2008                                                                                                                                                                              |   | By:/s/ Matthew A.      Jones |
|                                                                                                                                                                                                            |   | Matthew      A. Jones, Chief Financial Officer |
|                                                                                                                                                                                                            |   |   |
|                                                                                                                                                                                                            |   |   |
| Date:  May      13, 2008                                                                                                                                                                              |   | By:/s/ Nancy J.      McGurk |
|                                                                                                                                                                                                            |   | Nancy      J. McGurk, Vice President, Chief Accounting Officer |
|                                                                                                                                                                                                            |   |   |
|                                                                                                                                                                                                            |   |   |
|                                                                                                                                                                                                            |   |   |
|                                                                                                                                                                                                            |   |   |
|                                                                                                                                                                                                            |   |   |