|                                                                                                                                                                                    | **United                  States**                                                                                                              |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                                                                                                                    |                                                                                                                                            |
|                                                                                                                                                                                    | **Securities                  and Exchange Commission**                                                                                         |
|                                                                                                                                                                                    |                                                                                                                                            |
|                                                                                                                                                                                    | **Washington,                  D.C. 20549**                                                                                                     |
|                                                                                                                                                                                    |                                                                                                                                            |
|                                                                                                                                                                                    | **Form                  10 QSB**                                                                                                                |
|                                                                                                                                                                                    |                                                                                                                                            |
| (Mark                  One)                                                                                                                                                             |
|                                                                                                                                                                                    |                                                                                                                                            |
| **R**                                                                                                                                                                                   | **QUARTERLY                  REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE                  ACT OF                  1934** |
|                                                                                                                                                                                    |                                                                                                                                            |
|                                                                                                                                                                                    | For                  the quarterly period ended September 30, 2007                                                                              |
|                                                                                                                                                                                    |                                                                                                                                            |
| o                                                                                                                                                                                       | **TRANSITION                  REPORT UNDER SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT                  OF                  1934**      |
|                                                                                                                                                                                    |                                                                                                                                            |
|                                                                                                                                                                                    | For                  the transition period from _____ to _____                                                                                  |
|                                                                                                                                                                                    |                                                                                                                                            |
|                                                                                                                                                                                    | Commission                  file number 333-117035                                                                                              |
|                                                                                                                                                                                    |                                                                                                                                            |
|                                                                                                                                                                                    |                                                                                                                                            |
|                                                                                                                                                                                    | **ATLAS                  AMERICA PUBLIC #14-2004 L. P.**                                                                                        |
|                                                                                                                                                                                    | (Name                  of small business issuer in its charter)                                                                                 |
|                                                                                                                                                                                    |                                                                                                                                            |
|                                                                                                                                                                                    |                                                                                                                                            |
|                                                                                                                                                                                    |                                                                                                                                            |
| **Delaware**                                                                                                                                                                            | **86-1111314**                                                                                                                                  |
| (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 Exchange Act |
| during                  the past 12 months (or for such shorter period that the registrant                  was                  required to file such reports),                        |
| and                  (2) has been subject to such filing requirements for the past 90                  days.                  Yes** ****R**                  No o                  |
|                                                                                                                                                                                    |
| Indicate                  by check mark whether the registrant is a shell company (as defined                  in                  Rule 12b-2 of the Exchange                           |
| Act).Yes                  o                  No **R**                                                                                                                                   |
|                                                                                                                                                                                    |
| Transitional                  Small Business Disclosure Format (check one): Yes o                  No **R**                                                                             |

**ATLAS        AMERICA PUBLIC #14-2004 L.P.**

**(A        Delaware Limited Partnership)**

**INDEX        TO QUARTERLY REPORT**

**ON        FORM 10-QSB**

| **PART                  I.**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | **FINANCIAL                  INFORMATION**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                | **PAGE** |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |     |
| Item                  1:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | Financial                  Statements                                                                                                                                                     |     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | Balance                  Sheets as of September 30, 2007 and December 31,                  2006                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | 3        |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | Statements                  of Net Earnings for the Three Months and Nine Months ended September                  30,                  2007 and 2006                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | 4        |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | Statement                  of Partners’ Capital Accounts for the Nine Months ended September 30,                  2007                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | 5        |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | Statements                  of Cash Flows for the Nine Months ended September 30, 2007 and                  2006                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | 6        |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | Notes                  to Financial                  Statements                                                                                                                                                                                                                                                                                                                                                                                                                        | 7-12     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |     |
| Item                  2:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | Management’s                  Discussion and Analysis of Financial Condition or Plan of                  Operations                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | 13-17    |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |     |
| Item                  3:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | Controls                  and                  Procedures                                                                                                                                 | 17       |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |     |
| **PART                  II.**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | **OTHER                  INFORMATION**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |     |
| Item                  6:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | Exhibits                                                                                                                                                                                  | 17       |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |     |
| **SIGNATURES                                                                                                                                                     **     | 18     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |     |
| **CERTIFICATIONS                                                                                                                                                     ** | 19-22  |

**PART        I**

**ITEM        1.                      FINANCIAL        STATEMENTS**

**ATLAS        AMERICA PUBLIC #14-2004 L.P.**

**BALANCE        SHEETS**

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | **September                  30,** |       |   | **December                  31,** |   |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------|------------|--------|-----------------------------------|--------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | **2007**                           |       |   | **2006**                          |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | **(Unaudited)**                    |       |   | **(Audited)**                     |   |
| **ASSETS**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |                               |       |   |                              |   |
| Current                  assets:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                               |       |   |                              |   |
| Cash                  and cash                  equivalents                                                                                                                  |   | $                                  | 1,874,800  |   |                              | $      | 2,282,700 |   |
| Accounts                  receivable –                  affiliate                                                                                                      |   |                               | 1,788,300  |   |                              |   | 2,081,800 |   |
| Short-term                  hedge receivable due from                  affiliate                                                                                             |   |                               | 615,200    |   |                              |   | 1,533,500 |   |
| Total                  current                  assets                                                                                                                                                               |   |                               | 4,278,300  |   |                              |   | 5,898,000 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                               |       |   |                              |   |   |   |
| Oil                  and gas properties,                  net                                                                                                                |   |                               | 26,771,300 |   |                              |   | 29,530,600 |   |
| Long-term                  hedge receivable due from                  affiliate                                                                                              |   |                               | 328,800    |   |                              |   | 1,323,900 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | $                                  | 31,378,400 |   |                              | $      | 36,752,500 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                               |       |   |                              |   |   |   |
| **LIABILITIES                  AND PARTNERS’ CAPITAL**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                               |       |   |                              |   |   |   |
| Current                  liabilities:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |                               |       |   |                              |   |   |   |
| Accrued                  liabilities                                                                                                                                         |   | $                                  | 17,400     |   |                              | $      | 18,000 |   |
| Short-term                  hedge liability due to                  affiliate                                                                                                |   |                               | 98,700     |   |                              |   | 9,600 |   |
| Total                  current                  liabilities                                                                                                                                                          |   |                               | 116,100    |   |                              |   | 27,600 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                               |       |   |                              |   |   |   |
| Asset                  retirement                  obligation                                                                                                                |   |                               | 2,379,400  |   |                              |   | 2,276,900 |   |
| Long-term                  hedge liability due to                  affiliate                                                                                                 |   |                               | 456,300    |   |                              |   | 213,000 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                               |       |   |                              |   |   |   |
| Partners’                  capital:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |                               |       |   |                              |   |   |   |
| Managing                  general                  partner                                                                                                                   |   |                               | 8,805,800  |   |                              |   | 9,931,000 |   |
| Limited                  partners (5,256.95                  units)                                                                                                          |   |                               | 20,372,800 |   |                              |   | 23,972,800 |   |
| Accumulated                  other comprehensive (loss)                  income                                                                                              |   |                               | (752,000   | )      |                              |   | 331,200 |   |
| Total                  partners'                  capital                                                                                                                                                            |   |                               | 28,426,600 |   |                              |   | 34,235,000 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | $                                  | 31,378,400 |   |                              | $      | 36,752,500 |   |

**ATLAS        AMERICA PUBLIC #14-2004 L.P.**

**STATEMENTS        OF NET EARNINGS**

**(Unaudited)**

|                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   | **Three                  Months Ended** |      |   | **Nine                  Months Ended** |   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------|-----------|--------|----------------------------------------|--------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   | **September                  30,**      |      |   | **September                  30,**     |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   | **2007**                                |      |   | **2006**                               |   |   | **2007** |   |   | **2006** |   |
| **REVENUES:**                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |                                    |      |   |                                   |   |   |   |   |   |   |   |
| Natural                  gas and                  oil                                                                       |   | $                                       | 1,975,000 |   |                                   | $      | 3,003,700 |   |   | $ | 6,156,400 |   |   | $ | 10,052,300 |   |
| Interest                  income                                                                                            |   |                                    | 8,900     |   |                                   |   | 21,100 |   |   |   | 37,900 |   |   |   | 62,500 |   |
| Total                  revenues                                                                                                                                     |   |                                    | 1,983,900 |   |                                   |   | 3,024,800 |   |   |   | 6,194,300 |   |   |   | 10,114,800 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |                                    |      |   |                                   |   |   |   |   |   |   |   |   |   |   |   |
| **COSTS                  AND EXPENSES:**                                                                                                                                                                                                                                                                                                                                                                                                               |   |                                    |      |   |                                   |   |   |   |   |   |   |   |   |   |   |   |
| Production                                                                                                                  |   |                                    | 550,800   |   |                                   |   | 661,000 |   |   |   | 1,757,000 |   |   |   | 2,026,700 |   |
| Depletion                                                                                                                   |   |                                    | 863,700   |   |                                   |   | 1,360,400 |   |   |   | 2,797,200 |   |   |   | 4,109,100 |   |
| Accretion                  of asset retirement obligation                                                                                                                                                                                                                                                                                                                                                                                              |   |                                    | 34,200    |   |                                   |   | 31,400 |   |   |   | 102,500 |   |   |   | 94,000 |   |
| General                  and                  administrative                                                                |   |                                    | 91,500    |   |                                   |   | 57,900 |   |   |   | 225,800 |   |   |   | 181,700 |   |
| Total                  expenses                                                                                                                                     |   |                                    | 1,540,200 |   |                                   |   | 2,110,700 |   |   |   | 4,882,500 |   |   |   | 6,411,500 |   |
| **Net                  earnings                                                               **                            |   | $                                       | 443,700   |   |                                   | $      | 914,100 |   |   | $ | 1,311,800 |   |   | $ | 3,703,300 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |                                    |      |   |                                   |   |   |   |   |   |   |   |   |   |   |   |
| **Allocation                  of net earnings:**                                                                                                                                                                                                                                                                                                                                                                                                       |   |                                    |      |   |                                   |   |   |   |   |   |   |   |   |   |   |   |
| Managing                  general                  partner                                                                  |   | $                                       | 309,800   |   |                                   | $      | 584,100 |   |   | $ | 960,600 |   |   | $ | 2,078,700 |   |
| Limited                  partners                                                                                           |   | $                                       | 133,900   |   |                                   | $      | 330,000 |   |   | $ | 351,200 |   |   | $ | 1,624,600 |   |
| Net                  earnings per limited partnership unit                                                                                                                                                                                                                                                                                                                                                                                             |   | $                                       | 26        |   |                                   | $      | 63 |   |   | $ | 67 |   |   | $ | 309 |   |

**ATLAS        AMERICA PUBLIC #14-2004 L.P.**

**STATEMENT        OF PARTNERS’ CAPITAL ACCOUNTS**

**FOR        THE NINE MONTHS ENDED**

**September        30, 2007**

**(Unaudited)**

|                                                                                                                                                                                                                                                                                                                                                                                                                               |   |         |       |   |         |   |       | **Accumulated**                    |   |   |       |   |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------|------------|--------|--------------|--------|------------|------------------------------------|--------|--------|------------|--------|
|                                                                                                                                                                                                                                                                                                                                                                                                                               |   | **Managing** |       |   |         |   |       | **Other**                          |   |   |       |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                               |   | **General**  |       |   | **Limited**  |   |       | **Comprehensive**                  |   |   |       |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                               |   | **Partner**  |       |   | **Partners** |   |       | **Income                  (Loss)** |   |   | **Total**  |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                               |   |         |       |   |         |   |       |                               |   |   |       |   |
| **Balance                  at January 1, 2007**                                                                                                                                                                                                                                                                                                                                                                                    |   | $            | 9,931,000  |   |         | $      | 23,972,800 |                               |   | $      | 331,200    |   |   | $ | 34,235,000 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                               |   |         |       |   |         |   |       |                               |   |   |       |   |   |   |   |   |
| Participation                  in revenues and expenses:                                                                                                                                                                                                                                                                                                                                                                           |   |         |       |   |         |   |       |                               |   |   |       |   |   |   |   |   |
| Net                  production                  revenues                                                                                       |   |         | 1,539,800  |   |         |   | 2,859,600  |                               |   |   | —    |   |   |   | 4,399,400 |   |
| Interest                  income                                                                                                                |   |         | 13,300     |   |         |   | 24,600     |                               |   |   | —    |   |   |   | 37,900 |   |
| Depletion                                                                                                                                       |   |         | (477,500   | )      |         |   | (2,319,700 | )                                  |   |   | —    |   |   |   | (2,797,200 | ) |
| Accretion                  of asset retirement obligation                                                                                                                                                                                                                                                                                                                                                                          |   |         | (35,900    | )      |         |   | (66,600    | )                                  |   |   | —    |   |   |   | (102,500 | ) |
| General                  and                  administrative                                                                                    |   |         | (79,100    | )      |         |   | (146,700   | )                                  |   |   | —    |   |   |   | (225,800 | ) |
| Net                  earnings                                                                                                                                            |   |         | 960,600    |   |         |   | 351,200    |                               |   |   | —    |   |   |   | 1,311,800 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                               |   |         |       |   |         |   |       |                               |   |   |       |   |   |   |   |   |
| Other                  comprehensive                  loss                                                             |   |         | —    |   |         |   | —    |                               |   |   | (1,083,200 | )      |   |   | (1,083,200 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                               |   |         |       |   |         |   |       |                               |   |   |       |   |   |   |   |   |
| MGP                  adjusted asset contributions                                                                                                                                                                                                                                                                                                                                                                                  |   |         | 51,100     |   |         |   | —    |                               |   |   | —    |   |   |   | 51,100 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                               |   |         |       |   |         |   |       |                               |   |   |       |   |   |   |   |   |
| Distributions                  to partners                                                                                                                                                                                                                                                                                                                                                                                         |   |         | (2,136,900 | )      |         |   | (3,951,200 | )                                  |   |   | —    |   |   |   | (6,088,100 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                               |   |         |       |   |         |   |       |                               |   |   |       |   |   |   |   |   |
| **Balance                  at September 30, 2007**                                                                                                                                                                                                                                                                                                                                                                                 |   | $            | 8,805,800  |   |         | $      | 20,372,800 |                               |   | $      | (752,000   | )      |   | $ | 28,426,600 |   |

**ATLAS        AMERICA PUBLIC #14-2004 L.P.**

**STATEMENTS        OF CASH FLOWS**

**(Unaudited)**

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   | **Nine                  Months Ended** |       |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------------------------------------|------------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   | **September                  30,**     |       |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   | **2007**                               |       |   | **2006** |   |
| **Cash                  flows from operating activities:**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                   |       |   |   |   |
| Net                  earnings                                                                                                                                                                  |   | $                                      | 1,311,800  |   |   | $ | 3,703,300 |   |
| Adjustments                  to reconcile net earnings to net cash provided by operating                  activities:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                                   |       |   |   |   |   |   |
| Depletion                                                                                                                                                                                                               |   |                                   | 2,797,200  |   |   |   | 4,109,100 |   |
| Non-cash                  loss on derivative                  value                                                                                                                                                     |   |                                   | 1,162,600  |   |   |   | — |   |
| Accretion                  of asset retirement                  obligation                                                                                                                                              |   |                                   | 102,500    |   |   |   | 94,000 |   |
| Decrease                  in accounts receivable –                  affiliate                                                                                                                                     |   |                                   | 293,500    |   |   |   | 4,391,500 |   |
| Decrease                  in accrued                  liabilities                                                                                                                                                       |   |                                   | (600       | ) |   |   | (6,700 | ) |
| Net                  cash provided by operating                  activities                                                                                                                    |   |                                   | 5,667,000  |   |   |   | 12,291,200 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |                                   |       |   |   |   |   |   |
| **Cash                  flows from investing activities:**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                   |       |   |   |   |   |   |
| Proceeds                  from sale of tangible                  equipment                                                                                                                     |   |                                   | 13,200     |   |   |   | 3,300 |   |
| Net                  cash provided by investing                  activities                                                                                                                    |   |                                   | 13,200     |   |   |   | 3,300 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |                                   |       |   |   |   |   |   |
| **Cash                  flows from financing activities:**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                   |       |   |   |   |   |   |
| Distribution                  to                  partners                                                                                                                                     |   |                                   | (6,088,100 | ) |   |   | (11,314,800 | ) |
| Net                  cash used in financing                  activities                                                                                                                        |   |                                   | (6,088,100 | ) |   |   | (11,314,800 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |                                   |       |   |   |   |   |   |
| Net                  (decrease) increase in cash and cash                  equivalents                                                                                                         |   |                                   | (407,900   | ) |   |   | 979,700 |   |
| Cash                  and cash equivalents at beginning of                  period                                                                                                             |   |                                   | 2,282,700  |   |   |   | 1,817,000 |   |
| Cash                  and cash equivalents at end of                  period                                                                                                                   |   | $                                      | 1,874,800  |   |   | $ | 2,796,700 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |                                   |       |   |   |   |   |   |
| **Supplemental                  schedule of non-cash investing and financing                  activities:**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |                                   |       |   |   |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |                                   |       |   |   |   |   |   |
| Assets                  contributed by and returned to managing general                  partner:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |                                   |       |   |   |   |   |   |
| Tangible                  equipment included in oil and gas properties                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   | $                                      | 5,900      |   |   | $ | (689,200 | ) |
| Lease                  costs included in oil and gas properties                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                                   | —    |   |   |   | (31,100 | ) |
| Intangible                  drilling costs included in oil and gas properties                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |                                   | 45,200     |   |   |   | 81,600 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   | $                                      | 51,100     |   |   | $ | (638,700 | ) |

**ATLAS        AMERICA PUBLIC #14-2004 L.P.**

**NOTES        TO FINANCIAL STATEMENTS**

**September        30, 2007**

**(Unaudited)**

**NOTE        1 - DESCRIPTION        OF BUSINESS**

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

**Use        of Estimates**

**Receivables**

**Revenue        Recognition**

**ATLAS        AMERICA PUBLIC #14-2004 L.P.**

**NOTES        TO FINANCIAL STATEMENTS (Continued)**

**September        30, 2007**

**(Unaudited)**

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

**Asset        Retirement Obligation**

*Accounting for Asset Retirement        Obligations*
*, Accounting for Conditional Asset Retirement        Obligations.*

|                                                                                                                                                                                                                                                                                                                                                                                                 |   | **Three                  Months Ended** |      |   | **Nine                  Months Ended** |   |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------|-----------|--------|----------------------------------------|--------|
|                                                                                                                                                                                                                                                                                                                                                                                                 |   | **September                  30,**      |      |   | **September                  30,**     |   |
|                                                                                                                                                                                                                                                                                                                                                                                                 |   | **2007**                                |      |   | **2006**                               |   |   | **2007** |   |   | **2006** |   |
|                                                                                                                                                                                                                                                                                                                                                                                                 |   |                                    |      |   |                                   |   |   |   |   |   |   |   |
| Asset                  retirement obligation at beginning of period                                                                                                                                                                                                                                                                                                                                  |   | $                                       | 2,345,200 |   |                                   | $      | 2,151,600 |   |   | $ | 2,276,900 |   |   | $ | 2,089,000 |   |
| Accretion                  expense                                                            |   |                                    | 34,200    |   |                                   |   | 31,400 |   |   |   | 102,500 |   |   |   | 94,000 |   |
| Asset                  retirement obligation at end of period                                                                                                                                                                                                                                                                                                                                        |   | $                                       | 2,379,400 |   |                                   | $      | 2,183,000 |   |   | $ | 2,379,400 |   |   | $ | 2,183,000 |   |

**Property        and Equipment**

| Oil                  and gas properties consist of the following at the dates                  indicated:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   | **September                  30,** |        |   | **December                  31,** |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------|-------------|--------|-----------------------------------|--------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | **2007**                           |        |   | **2006**                          |   |
| Mineral                  interest in properties:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |                               |        |   |                              |   |
| Proved                  properties                                                                                                                                            |   | $                                  | 1,490,600   |   |                              | $      | 1,490,600 |   |
| Wells                  and related                  equipment                                                                                                                 |   |                               | 42,254,900  |   |                              |   | 42,217,000 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |                               | 43,745,500  |   |                              |   | 43,707,600 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |                               |        |   |                              |   |   |   |
| Accumulated                  depletion of oil and gas                  properties                                                                                             |   |                               | (16,974,200 | )      |                              |   | (14,177,000 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | $                                  | 26,771,300  |   |                              | $      | 29,530,600 |   |

**Recently        Issued Financial Accounting Standards**

*Offsetting of Amounts Related to Certain Contracts*

*The Fair Value Option for Financial        Assets and Financial Liabilities.  *

**ATLAS        AMERICA PUBLIC #14-2004 L.P.**

**NOTES        TO FINANCIAL STATEMENTS (Continued)**

**September        30, 2007**

**(Unaudited)**

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

**Recently        Issued Financial Accounting Standards (Continued)**

*Fair Value        Measurement.  *

**NOTE        3 -        TRANSACTIONS WITH ATLAS RESOURCES, LLC AND ITS AFFILIATES**

| ·   | 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 and                  nine months ended September 30, 2007 were $49,600 and $149,300,                  respectively.  Administrative costs incurred for the three                  months and nine months ended September 30, 2006 were $49,900 and                  $145,600,                  respectively. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Monthly                  well supervision fees which are included in production expenses                  in the                  Partnership’s Statements of Net Earnings are currently payable at $306 per                  well per month for operating and maintaining the wells.  Well                  supervision fees incurred for the three months and nine months                  ended                  September 30, 2007 were $202,200 and $608,600,                  respectively.  Well supervision fees incurred for the three                  months and nine months ended September 30, 2006 were $200,500 and                  $567,800, respectively. |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Transportation                  fees which are included in production expenses in the Partnership’s                  Statements of Net Earnings are payable at rates ranging from $.29-$.35                  per                  one thousand cubic feet ("Mcf") to 13% of the natural gas sales                  price.  Transportation fees incurred for the three months and                  nine months ended September 30, 2007 were $243,900 and $766,400,                  respectively.  Transportation fees incurred for the three months                  and nine months ended September 30, 2006 were $262,600 and $900,300,                  respectively. |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Assets                  contributed and returned to the MGP which are disclosed on the                  Partnership's Statements of Cash Flows as a non-cash investing                  activity                  for the nine months ended September 30, 2007 and 2006 were $51,100                  and                  $(638,700), respectively. |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**Subordination        by Managing General Partner**

**ATLAS        AMERICA PUBLIC #14-2004 L.P.**

**NOTES        TO FINANCIAL STATEMENTS (Continued)**

**September        30, 2007**

**(Unaudited)**

**NOTE        4 - COMPREHENSIVE INCOME**

|                                                                                                                                                                                                                                                                                                                                                                                                          |   | **Three                  Months Ended** |      |   | **Nine                  Months Ended** |   |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------|-----------|--------|----------------------------------------|--------|
|                                                                                                                                                                                                                                                                                                                                                                                                          |   | **September                  30,**      |      |   | **September                  30,**     |   |
|                                                                                                                                                                                                                                                                                                                                                                                                          |   | **2007**                                |      |   | **2006**                               |   |   | **2007** |   |   | **2006** |   |
|                                                                                                                                                                                                                                                                                                                                                                                                          |   |                                    |      |   |                                   |   |   |   |   |   |   |   |
| Net                  earnings                                                                     |   | $                                       | 443,700   |   |                                   | $      | 914,100 |   |   | $ | 1,311,800 |   |   | $ | 3,703,300 |   |
| Other                  comprehensive income:                                                                                                                                                                                                                                                                                                                                                                  |   |                                    |      |   |                                   |   |   |   |   |   |   |   |   |   |   |   |
| Unrealized                  holding gain (loss) on hedging contracts                                                                                                                                                                                                                                                                                                                                          |   |                                    | 434,600   |   |                                   |   | 2,441,100 |   |   |   | (1,480,400 | ) |   |   | 4,413,500 |   |
| Less:                  reclassification adjustment for (gains) losses realized in net                  earnings                                                                                                                                                                                                                                                                                               |   |                                    | 128,700   |   |                                   |   | (332,000 | ) |   |   | 397,200 |   |   |   | (936,500 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                          |   |                                    | 563,300   |   |                                   |   | 2,109,100 |   |   |   | (1,083,200 | ) |   |   | 3,477,000 |   |
| Comprehensive                  income                                                             |   | $                                       | 1,007,000 |   |                                   | $      | 3,023,200 |   |   | $ | 228,600 |   |   | $ | 7,180,300 |   |

**NOTE        5 – DERIVATIVE INSTRUMENTS**

**ATLAS        AMERICA PUBLIC #14-2004 L.P.**

**NOTES        TO FINANCIAL STATEMENTS (Continued)**

**September        30, 2007**

**(Unaudited)**

**NOTE        5 – DERIVATIVE INSTRUMENTS (Continued)**

| **Fixed                  Price Swaps** |                               |   |                             |    |   |                             |                             |   |                            |       |
|----------------------------------------|------------------------------------|--------|----------------------------------|---------|--------|----------------------------------|----------------------------------|--------|---------------------------------|------------|
|                                   |                               |   |                             |    |   |                             |                             |   | **Fair                  Value** |       |
|                                   | **Twelve                  Month**  |   | **Volumes**                      |    |   | **Average**                      |                             |   | **Asset**                       |       |
|                                   | **Period                  Ending** |   | **(per                  MMBTU)** |    |   | **Fixed                  Price** |                             |   | **(Liability)**                 |       |
|                                   | **September                  30,** |   | ** **                       | **(1)** |   |                             | **(per                  MMBTU)** |   |                            | ** ** | **(2)** |   |
|                                   |                               |   |                             |    |   |                             |                             |   |                            |       |   |   |
|                                   | 2008                               |   |                             | 653,500 |   |                             | $                                | 8.69   |                            |       | $ | 490,800 |   |
|                                   | 2009                               |   |                             | 636,600 |   |                             | $                                | 8.41   |                            |       |   | 98,500 |   |
|                                   | 2010                               |   |                             | 429,200 |   |                             | $                                | 7.87   |                            |       |   | (117,500 | ) |
|                                   | 2011                               |   |                             | 235,100 |   |                             | $                                | 7.46   |                            |       |   | (98,800 | ) |
|                                   | 2012                               |   |                             | 48,300  |   |                             | $                                | 7.37   |                            |       |   | (20,900 | ) |
|                                   |                               |   |                             |    |   |                             |                             |   |                            |       | $ | 352,100 |   |

**ATLAS        AMERICA PUBLIC #14-2004 L.P.**

**NOTES        TO FINANCIAL STATEMENTS (Continued)**

**September        30, 2007**

**(Unaudited)**

**NOTE        5 – DERIVATIVE INSTRUMENTS (Continued)**

| **Costless                  Collars** |                               |                            |   |                             |    |   |                                 |                             |   |                            |       |
|---------------------------------------|------------------------------------|---------------------------------|--------|----------------------------------|---------|--------|--------------------------------------|----------------------------------|--------|---------------------------------|------------|
|                                  |                               |                            |   |                             |    |   |                                 |                             |   | **Fair                  Value** |       |
|                                  | **Twelve                  Month**  |                            |   | **Volumes**                      |    |   | **Average**                          |                             |   | **Asset**                       |       |
|                                  | **Period                  Ending** | **Option**                      |   | **(per                  MMBTU)** |    |   | **Floor                  & Cap** |                             |   | **(Liability)**                 |       |
|                                  | **September                  30,** | **Type**                        |   | ** **                       | **(1)** |   |                                 | **(per                  MMBTU)** |   |                            | ** ** | **(2)** |   |
|                                  |                               |                            |   |                             |    |   |                                 |                             |   |                            |       |   |   |
|                                  | 2008                               | Puts                  purchased |   |                             | 18,100  |   |                                 | $                                | 7.50   |                            |       | $ | 12,700 |   |
|                                  | 2008                               | Calls                  sold     |   |                             | 18,100  |   |                                 | $                                | 8.60   |                            |       |   | — |   |
|                                  | 2008                               | Puts                  purchased |   |                             | 47,000  |   |                                 | $                                | 7.50   |                            |       |   | 13,000 |   |
|                                  | 2008                               | Calls                  sold     |   |                             | 47,000  |   |                                 | $                                | 9.40   |                            |       |   | — |   |
|                                  | 2009                               | Puts                  purchased |   |                             | 15,700  |   |                                 | $                                | 7.50   |                            |       |   | — |   |
|                                  | 2009                               | Calls                  sold     |   |                             | 15,700  |   |                                 | $                                | 9.40   |                            |       |   | (1,200 | ) |
|                                  | 2010                               | Puts                  purchased |   |                             | 86,800  |   |                                 | $                                | 7.75   |                            |       |   | 5,800 |   |
|                                  | 2010                               | Calls                  sold     |   |                             | 86,800  |   |                                 | $                                | 8.75   |                            |       |   | — |   |
|                                  | 2011                               | Puts                  purchased |   |                             | 29,000  |   |                                 | $                                | 7.75   |                            |       |   | (200 | ) |
|                                  | 2011                               | Calls                  sold     |   |                             | 29,000  |   |                                 | $                                | 8.75   |                            |       |   | — |   |
|                                  | 2011                               | Puts                  purchased |   |                             | 217,000 |   |                                 | $                                | 7.50   |                            |       |   | 9,600 |   |
|                                  | 2011                               | Calls                  sold     |   |                             | 217,000 |   |                                 | $                                | 8.45   |                            |       |   | — |   |
|                                  | 2012                               | Puts                  purchased |   |                             | 72,300  |   |                                 | $                                | 7.50   |                            |       |   | — |   |
|                                  | 2012                               | Calls                  sold     |   |                             | 72,300  |   |                                 | $                                | 8.45   |                            |       |   | (1,000 | ) |
|                                  | 2012                               | Puts                  purchased |   |                             | 260,400 |   |                                 | $                                | 7.50   |                            |       |   | — |   |
|                                  | 2012                               | Calls                  sold     |   |                             | 260,400 |   |                                 | $                                | 8.45   |                            |       |   | (1,000 | ) |
|                                  | 2013                               | Puts                  purchased |   |                             | 86,800  |   |                                 | $                                | 7.00   |                            |       |   | — |   |
|                                  | 2013                               | Calls                  sold     |   |                             | 86,800  |   |                                 | $                                | 8.37   |                            |       |   | (800 | ) |
|                                  |                               |                            |   |                             |    |   |                                 |                             |   |                            |       | $ | 36,900 |   |
|                                  |                               |                            |   |                             |    |   |                                 |                             |   |                            |       |   |   |   |
|                                  |                               |                            |   |                             |    |   |                                 | Net                  Asset       |   |                            | $          | 389,000 |   |

| (1)   | MMBTU                  represents million British Thermal                  Units. |
|-----------------|-----------------------------------------------------------------------------------|

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

|                                                                                                                                                                                                                                                                                                            |   | **September                  30, 2007** |     |   | **December                  31, 2006** |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------|----------|--------|----------------------------------------|--------|
|                                                                                                                                                                                                                                                                                                            |   | **Book                  Value**         |     |   | **Fair                  Value**        |   |   | **Book                  Value** |   |   | **Fair                  Value** |   |
| Assets                                                                                                                                                                                                                                                                                                          |   |                                    |     |   |                                   |   |   |   |   |   |   |   |
| Derivative                  instruments                                             |   | $                                       | 944,000  |   |                                   | $      | 944,000 |   |   | $ | 2,857,400 |   |   | $ | 2,857,400 |   |
|                                                                                                                                                                                                                                                                                                            |   | $                                       | 944,000  |   |                                   | $      | 944,000 |   |   | $ | 2,857,400 |   |   | $ | 2,857,400 |   |
| Liabilities                                                                                                                                                                                                                                                                                                     |   |                                    |     |   |                                   |   |   |   |   |   |   |   |   |   |   |   |
| Derivative                  instruments                                             |   | $                                       | (555,000 | )      |                                   | $      | (555,000 | ) |   | $ | (222,600 | ) |   | $ | (222,600 | ) |
|                                                                                                                                                                                                                                                                                                            |   | $                                       | 389,000  |   |                                   | $      | 389,000 |   |   | $ | 2,634,800 |   |   | $ | 2,634,800 |   |

**ITEM        2.  MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION OR        PLAN OF OPERATIONS (UNAUDITED)**

**Forward-Looking        Statements**

*The        matters discussed within this report include forward-looking statements.        These        statements may be identified by the use of forward-looking terminology such        as“anticipate,” “believe,” “continue,” “could,” “estimate,” “expect,” “intend,”“may,” “might,” “plan,” “potential,” “predict,” “should,” or “will,” or the        negative thereof or other variations thereon or comparable terminology. In        particular, statements about our expectations, beliefs, plans, objectives,        assumptions or future events or performance contained in this report are        forward-looking statements. We have based these forward-looking statements        on        our current expectations, assumptions, estimates and projections. While we        believe these expectations, assumptions, estimates and projections are        reasonable, such forward-looking statements are only predictions and involve        known and unknown risks and uncertainties, many of which are beyond our control.        These and other important factors may cause our actual results, performance        or        achievements to differ materially from any future results, performance or        achievements expressed or implied by these forward-looking        statements.*

**General**

**Results        of Operations**

|                                                                                                                                                                                                                                                                                                                                                                                                                                           |   | **Three                  Months Ended** |   |   | **Nine                  Months Ended** |   |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------|--------|--------|----------------------------------------|--------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                           |   | **September                  30,**      |   |   | **September                  30,**     |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                           |   | **2007**                                |   |   | **2006**                               |   |   | **2007** |   |   | **2006** |   |
| Production                  revenues (in thousands):                                                                                                                                                                                                                                                                                                                                                                                           |   |                                    |   |   |                                   |   |   |   |   |   |   |   |
| Gas                                                                                                                                          |   | $                                       | 1,864  |   |                                   | $      | 2,809 |   |   | $ | 5,780 |   |   | $ | 9,619 |   |
| Oil                                                                                                                                          |   | $                                       | 111    |   |                                   | $      | 195 |   |   | $ | 376 |   |   | $ | 433 |   |
| Total                                                                                                                                        |   | $                                       | 1,975  |   |                                   | $      | 3,004 |   |   | $ | 6,156 |   |   | $ | 10,052 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |                                    |   |   |                                   |   |   |   |   |   |   |   |   |   |   |   |
| Production                  volumes:                                                                                                                                                                                                                                                                                                                                                                                                           |   |                                    |   |   |                                   |   |   |   |   |   |   |   |   |   |   |   |
| Gas                  (mcf/day)                  (2)                                                                                          |   |                                    | 2,662  |   |                                   |   | 3,582 |   |   |   | 2,867 |   |   |   | 3,598 |   |
| Oil                  (bbls/day)                  (2)                                                                                         |   |                                    | 19     |   |                                   |   | 32 |   |   |   | 23 |   |   |   | 25 |   |
| Total                  (mcfe/day)                  (2)                                                                                       |   |                                    | 2,776  |   |                                   |   | 3,774 |   |   |   | 3,005 |   |   |   | 3,748 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |                                    |   |   |                                   |   |   |   |   |   |   |   |   |   |   |   |
| Average                  sales prices:                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                    |   |   |                                   |   |   |   |   |   |   |   |   |   |   |   |
| Gas                  (per mcf) (1)                  (2)                                                                                      |   | $                                       | 7.61   |   |                                   | $      | 8.52 |   |   | $ | 7.39 |   |   | $ | 9.79 |   |
| Oil                  (per bbl)                  (2)                                                                                          |   | $                                       | 64.78  |   |                                   | $      | 66.14 |   |   | $ | 58.75 |   |   | $ | 63.09 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |                                    |   |   |                                   |   |   |   |   |   |   |   |   |   |   |   |
| Average                  production costs:                                                                                                                                                                                                                                                                                                                                                                                                     |   |                                    |   |   |                                   |   |   |   |   |   |   |   |   |   |   |   |
| As                  a percent of                  sales                                                                                      |   |                                    | 28     | %      |                                   |   | 22 | % |   |   | 29 | % |   |   | 20 | % |
| Per                  mcfe                  (2)                                                                                               |   | $                                       | 2.16   |   |                                   | $      | 1.90 |   |   | $ | 2.14 |   |   | $ | 1.98 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |                                    |   |   |                                   |   |   |   |   |   |   |   |   |   |   |   |
| Depletion                  per                  mcfe                                                                |   | $                                       | 3.38   |   |                                   | $      | 3.92 |   |   | $ | 3.41 |   |   | $ | 4.01 |   |

| (1)   | The                  average sales price per mcf before the effects of hedging was $8.14                  and                  $7.52 for the three months ended September 30, 2007 and 2006,                  respectively; and $7.89 and $8.76 for the nine months ended September                  30,                  2007 and 2006, 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. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**Natural        Gas Revenues**

**Oil        Revenues**

**Expenses.  **

**Liquidity        and Capital Resources**

**Critical        Accounting Policies**

**Subordination        by Managing General Partner**

**Recently        Issued Financial Accounting Standards**

*Offsetting        of Amounts Related to Certain Contracts*

*The Fair Value Option for Financial Assets and Financial        Liabilities*

*Fair Value *
*Measurement*

**ITEM        3.  CONTROLS AND PROCEDURES**

**PART        II.                      OTHER        INFORMATION**

**ITEM        6.  Exhibits**

**EXHIBIT        INDEX**

| **Exhibit                  No** |   | **Description**                                                                                                                                                           |
|---------------------------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                            |   |                                                                                                                                                                      |
| 31.1                            |   | Certification                  Pursuant to Rule 13a-14/15(d)-14.                                                                                                          |   |
| 31.2                            |   | Certification                  Pursuant to Rule 13a-14/15(d)-14.                                                                                                          |   |
| 32.1                            |   | Certification                  Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section                  906 of                  the Sarbanes-Oxley Act of 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 |   |

**SIGNATURES**

| 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 Public #14-2004 L.P.                                                                                                                                                                                                                                   |
|                                                                                                                                                                                                                                                                                  |   |   |
|                                                                                                                                                                                                                                                                                  |   | Atlas                  Resources, LLC, Managing General Partner |
|                                                                                                                                                                                                                                                                                  |   |   |
| Date:  November                  9, 2007                                                                                                                                                                                                                                    |   | 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:  November                  9, 2007                                                                                                                                                                                                                                    |   | By:/s/                  Freddie M. Kotek |
|                                                                                                                                                                                                                                                                                  |   | Freddie                  M. Kotek, Chairman of the Board of Directors, Chief                  Executive |
|                                                                                                                                                                                                                                                                                  |   | Officer                  and President |
|                                                                                                                                                                                                                                                                                  |   |   |
|                                                                                                                                                                                                                                                                                  |   |   |
| Date:  November                  9, 2007                                                                                                                                                                                                                                    |   | By:/s/                  Matthew A. Jones |
|                                                                                                                                                                                                                                                                                  |   | Matthew                  A. Jones, Chief Financial Officer |
|                                                                                                                                                                                                                                                                                  |   |   |
|                                                                                                                                                                                                                                                                                  |   |   |
| Date:  November                  9, 2007                                                                                                                                                                                                                                    |   | By:/s/                  Nancy J. McGurk |
|                                                                                                                                                                                                                                                                                  |   | Nancy                  J. McGurk, Vice President, Chief Accounting Officer |
|                                                                                                                                                                                                                                                                                  |   |   |
|                                                                                                                                                                                                                                                                                  |   |   |
|                                                                                                                                                                                                                                                                                  |   |   |
|                                                                                                                                                                                                                                                                                  |   |   |