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**United        States Securities and Exchange Commission**

**Washington,        D.C. 20549**

**Form        10-QSB**

| x      | **QUARTERLY                  REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE** |   |
|--------|------------------------------------------------------------------------------|--------|
|   | **SECURITIES                  EXCHANGE ACT OF 1934**                         |   |
|   |                                                                         |   |
|   | For                  the quarterly period ended June 30, 2005                |   |

| o      | **TRANSITION                  REPORT UNDER SECTION 13 OR 15(d) OF THE** |   |
|--------|-------------------------------------------------------------------------|--------|
|   | **SECURITIES                  EXCHANGE ACT OF 1934**                    |   |

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

| **Delaware**                                                                    | **86-1111314**                                        |
|---------------------------------------------------------------------------------|-------------------------------------------------------|
| (State                  or other jurisdiction of incorporation or organization) | (I.R.S.                  Employer Identification No.) |
|                                                                            |                                                  |
| 311                  Rouser Road                                                |                                                  |
| Moon                  Township, PA                                              | 15108                                                 |
| (Address                  of principal executive offices)                       | (Zip                  code)                           |

**(412)        262-2830**

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

**(A        Delaware Limited Partnership)**

**INDEX        TO QUARTERLY REPORT**

**ON        FORM 10QSB**

|                          |                                                                                                                               | **PAGE**                                  |
|-------------------------------|------------------------------------------------------------------------------------------------------------------------------------|-------------------------------------------|
| **PART                  I.**  | **FINANCIAL                  INFORMATION**                                                                                         |                                      |
|                          |                                                                                                                               |                                      |
| Item                  1.      | Financial                  Statements                                                                                              |                                      |
|                          |                                                                                                                               |                                      |
|                          | Balance                  Sheets as of June 30, 2005 (Unaudited) and                  December 31, 2004                             | 3                                         |
|                          |                                                                                                                               |                                      |
|                          | Statement                  of Operations for the Three and Six                  Months ended June 30, 2005 (Unaudited)        | 4                                         |
|                          |                                                                                                                               |                                      |
|                          | Statement                  of Partners’ Capital Accounts for the                  Six Months ended June 30, 2005 (Unaudited) | 5                                         |
|                          |                                                                                                                               |                                      |
|                          | Statement                  of Cash Flows for the Six Months ended June                  30, 2005 (Unaudited)                       | 6                                         |
|                          |                                                                                                                               |                                      |
|                          | Notes                  to Financial Statements                  (Unaudited)                                                        | 7                  -                  10  |
|                          |                                                                                                                               |                                      |
| Item                  2.      | Management’s                  Discussion and Analysis of Financial Condition                  and Results of Operations      | 11                  -                  12 |
|                          |                                                                                                                               |                                      |
| Item                  3.      | Controls                  and Procedures                                                                                           | 13                                        |
|                          |                                                                                                                               |                                      |
| **PART                  II.** | **OTHER                  INFORMATION**                                                                                             |                                      |
|                          |                                                                                                                               |                                      |
| Item                  6.      | Exhibits                                                                                                                           | 13                                        |
|                          |                                                                                                                               |                                      |
|                          |                                                                                                                               |                                      |
| **SIGNATURES**                | 14                                                                                                                                 |
|                          |                                                                                                                               |
| **CERTIFICATIONS**            | 15                  - 18                                                                                                           |

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*Table              of Contents*

**PART        I**

| **ITEM                  1.** | **FINANCIAL                  STATEMENTS** |
|------------------------------|-------------------------------------------|

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

**(A        Delaware Limited Partnership)**

**BALANCE        SHEETS**

**(Unaudited)**

|                                                         |   | **June                  30,****2005** |           | **December                  31,****2004** |   |
|--------------------------------------------------------------|--------|---------------------------------------|----------------|-------------------------------------------|--------|
|                                                         |   |                                  |           |                                      |   |
| **ASSETS**                                                   |   |                                  |           |                                      |   |
| Current                  Assets:                             |   |                                  |           |                                      |   |
| Cash                  and cash equivalents                   |   | $                                     | 679,000        |                                      | $      | - |   |
| Accounts                  receivable - affiliate             |   |                                  | 897,400        |                                      |   | 214,200 |   |
| Total                  current assets                        |   |                                  | 1,576,400      |                                      |   | 214,200 |   |
|                                                         |   |                                  |           |                                      |   |   |   |
| Oil                  and gas properties (successful efforts) |   |                                  | 71,917,700     |                                      |   | 70,878,300 |   |
| Less                  accumulated depletion and depreciation |   |                                  | (2,899,900     | )                                         |   | (97,100 | ) |
|                                                         |   |                                  | 69,017,800     |                                      |   | 70,781,200 |   |
|                                                         |   | **$**                                 | **70,594,200** |                                      | **$**  | **70,995,400** |   |
|                                                         |   |                                  |           |                                      |   |   |   |
| **LIABILITIES                  AND PARTNERS’ CAPITAL** |   |                                  |           |                                      |   |   |   |
|                                                         |   |                                  |           |                                      |   |   |   |
| Current                  liabilities:                        |   |                                  |           |                                      |   |   |   |
| Accrued                  liabilities                         |   | $                                     | 10,000         |                                      | $      | - |   |
| Total                  current liabilities                   |   |                                  | 10,000         |                                      |   | - |   |
|                                                         |   |                                  |           |                                      |   |   |   |
| Asset                  retirement obligation                 |   |                                  | 1,354,900      |                                      |   | 276,000 |   |
|                                                         |   |                                  |           |                                      |   |   |   |
| Partners’                  capital:                    |   |                                  |           |                                      |   |   |   |
| Managing                  General Partner                    |   |                                  | 17,968,700     |                                      |   | 18,140,300 |   |
| Investor                  Partners (5,256.95 units)          |   |                                  | 51,260,600     |                                      |   | 52,579,100 |   |
|                                                         |   |                                  | 69,229,300     |                                      |   | 70,719,400 |   |
|                                                         |   | **$**                                 | **70,594,200** |                                      | **$**  | **70,995,400** |   |

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*Table            of Contents*

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

**(A        Delaware Limited Partnership)**

**STATEMENTS        OF OPERATIONS **

**(Unaudited)**

|                                                                  |   | **Three                  Months Ended****June                  30,****2005** |       | **Six                  Months Ended****June                  30,****2005** |   |
|-----------------------------------------------------------------------|--------|------------------------------------------------------------------------------|------------|----------------------------------------------------------------------------|--------|
| **REVENUES:**                                                         |   |                                                                         |       |                                                                       |   |
| Natural                  gas and oil sales                            |   | $                                                                            | 1,148,600  |                                                                       | $      | 1,591,700 |   |
| Interest                  income                                      |   |                                                                         | 900        |                                                                       |   | 900 |   |
| Total                  revenues                                       |   |                                                                         | 1,149,500  |                                                                       |   | 1,592,600 |   |
|                                                                  |   |                                                                         |       |                                                                       |   |   |   |
| **COSTS                  AND EXPENSES:**                              |   |                                                                         |       |                                                                       |   |   |   |
| Production                  expenses                                  |   |                                                                         | 147,800    |                                                                       |   | 185,200 |   |
| Depletion                  and depreciation of oil and gas properties |   |                                                                         | 2,049,800  |                                                                       |   | 2,802,800 |   |
| Accretion                  of asset retirement obligation             |   |                                                                         | 19,800     |                                                                       |   | 39,500 |   |
| General                  and administrative expenses                  |   |                                                                         | 47,900     |                                                                       |   | 55,200 |   |
| Total                  expenses                                       |   |                                                                         | 2,265,300  |                                                                       |   | 3,082,700 |   |
| Net                  loss                                             |   | $                                                                            | (1,115,800 | )                                                                          | $      | (1,490,100 | ) |
|                                                                  |   |                                                                         |       |                                                                       |   |   |   |
|                                                                  |   |                                                                         |       |                                                                       |   |   |   |
|                                                                  |   |                                                                         |       |                                                                       |   |   |   |
|                                                                  |   |                                                                         |       |                                                                       |   |   |   |
| **Allocation                  of net loss:**                          |   |                                                                         |       |                                                                       |   |   |   |
| Managing                  general partner                             |   | $                                                                            | (134,600   | )                                                                          | $      | (171,600 | ) |
| Investor                  partners                                    |   | $                                                                            | (981,200   | )                                                                          | $      | (1,318,500 | ) |
|                                                                  |   |                                                                         |       |                                                                       |   |   |   |
| Net                  loss per investor partnership unit               |   | $                                                                            | (187       | )                                                                          | $      | (251 | ) |

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*Table            of Contents*

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

**(A        Delaware Limited Partnership)**

**STATEMENT        OF PARTNERS’ CAPITAL ACCOUNTS **

**FOR        THE SIX MONTHS ENDED June 30, 2005**

**(Unaudited)**

|                                                      |   | **Managing****General****Partner** |       |  **Investor****Partners** |   |   **Total** |   |
|-----------------------------------------------------------|--------|------------------------------------|------------|--------------------------------|--------|-----------------------|--------|
| **Balance                  at January 1, 2005**           |   | $                                  | 18,140,300 |                           | $      | 52,579,100            |   | $ | 70,719,400 |   |
|                                                      |   |                               |       |                           |   |                  |   |   |   |   |
| Participation                  in revenues and expenses:  |   |                               |       |                           |   |                  |   |   |   |   |
| Net                  production revenues                  |   |                               | 492,300    |                           |   | 914,200               |   |   | 1,406,500 |   |
| Interest                  income                          |   |                               | 300        |                           |   | 600                   |   |   | 900 |   |
| Depletion                  and depreciation               |   |                               | (631,100   | )                              |   | (2,171,700            | )      |   | (2,802,800 | ) |
| Accretion                  of asset retirement obligation |   |                               | (13,800    | )                              |   | (25,700               | )      |   | (39,500 | ) |
| General                  and administrative               |   |                               | (19,300    | )                              |   | (35,900               | )      |   | (55,200 | ) |
| Net                  loss                                 |   |                               | (171,600   | )                              |   | (1,318,500            | )      |   | (1,490,100 | ) |
|                                                      |   |                               |       |                           |   |                  |   |   |   |   |
| Distributions                                             |   |                               | -          |                           |   | -                     |   |   | - |   |
|                                                      |   |                               |       |                           |   |                  |   |   |   |   |
| **Balance                  at June 30, 2005**             |   | $                                  | 17,968,700 |                           | $      | 51,260,600            |   | $ | 69,229,300 |   |

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*Table            of Contents*

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

**(A        Delaware Limited Partnership)**

**STATEMENT        OF CASH FLOWS **

**(Unaudited)**

|                                                                                                              |   | **Six                  Months Ended****June                  30,****2005** |       |
|-------------------------------------------------------------------------------------------------------------------|--------|----------------------------------------------------------------------------|------------|
| **Cash                  flows from operating activities:**                                                        |   |                                                                       |       |
| Net                  loss                                                                                         |   | $                                                                          | (1,490,100 | ) |
| Adjustments                  to reconcile net loss to net cash provided by operating                  activities: |   |                                                                       |       |   |
| Depletion                  and depreciation                                                                       |   |                                                                       | 2,802,800  |   |
| Accretion                  of asset retirement obligation                                                         |   |                                                                       | 39,500     |   |
| Increase                  in accounts receivable - affiliate                                                      |   |                                                                       | (683,200   | ) |
| Increase                  in accrued liabilities                                                                  |   |                                                                       | 10,000     |   |
| Net                  cash provided by operating activities                                                        |   |                                                                       | 679,000    |   |
|                                                                                                              |   |                                                                       |       |   |
| Net                  increase in cash and cash equivalents                                                        |   |                                                                       | 679,000    |   |
| Cash                  and cash equivalents at beginning of period                                                 |   |                                                                       | -          |   |
| Cash                  and cash equivalents at end of period                                                       |   | $                                                                          | 679,000    |   |
|                                                                                                              |   |                                                                       |       |   |
| Supplemental                  schedule of non-cash activities:                                                    |   |                                                                       |       |   |
| Asset                  Retirement Obligation                                                                      |   | $                                                                          | 1,039,400  |   |

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*Table            of Contents*

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

**(A        Delaware Limited Partnership)**

**NOTES        TO FINANCIAL STATEMENTS **

**June        30, 2005**

**(Unaudited)**

**NOTE        1 **
**-**
**        BASIS OF PRESENTATION**

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

**Receivables**

**Revenue        Recognition**

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*Table            of Contents*

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

**(A        Delaware Limited Partnership)**

**NOTES        TO FINANCIAL STATEMENTS **

**June        30, 2005**

**(Unaudited)**

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

**Recently        Issued Financial Accounting Standards    **

*Accounting          Changes and Error Corrections*

*Accounting for Conditional        Asset Retirement Obligations*
*Accounting for Asset        Retirement Obligations*

**Fair        Value of Financial Instruments**

**Asset        Retirement Obligation**

|                                                                  |   | **Three                    Months** |      | **Six                    Months** |   |
|-----------------------------------------------------------------------|--------|-------------------------------------|-----------|-----------------------------------|--------|
|                                                                  |   | **2005**                            |      | **2005**                          |   |
|                                                                  |   |                                |      |                              |   |
| Asset                    retirement obligation at beginning of period |   | $                                   | 295,700   |                              | $      | 276,000 |   |
| Accretion                    expense                                  |   |                                | 19,800    |                              |   | 39,500 |   |
| Change                    in estimate on asset retirement obligation  |   |                                | 1,039,400 |                              |   | 1,039,400 |   |
| Total                    asset retirement obligation at end of period |   | $                                   | 1,354,900 |                              | $      | 1,354,900 |   |

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*Table            of Contents*

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

**(A        Delaware Limited Partnership)**

**NOTES        TO FINANCIAL STATEMENTS**

**June        30, 2005**

**(Unaudited)**

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

**Supplemental        Cash Flow Information**

**Credit        Risk**

**Comprehensive        Income**

**Property        and Equipment**

|                                                    |   | **At                  June 30,****2005** |       | **At                  December 31,****2004** |   |
|---------------------------------------------------------|--------|------------------------------------------|------------|----------------------------------------------|--------|
| Capitalized                  costs of properties:       |   |                                     |       |                                         |   |
| Proved                  properties                      |   | $                                        | 1,505,500  |                                         | $      | 1,505,500 |   |
| Wells                  and related equipment            |   |                                     | 70,412,200 |                                         |   | 69,372,800 |   |
|                                                    |   |                                     | 71,917,700 |                                         |   | 70,878,300 |   |
|                                                    |   |                                     |       |                                         |   |   |   |
| Accumulated                  depreciation and depletion |   |                                     | (2,899,900 | )                                            |   | (97,100 | ) |
|                                                    |   | $                                        | 69,017,800 |                                         | $      | 70,781,200 |   |

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*Table              of Contents*

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

**(A        Delaware Limited Partnership)**

**NOTES        TO FINANCIAL STATEMENTS **

**June        30, 2005**

**(Unaudited)**

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

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

|   | · | Administrative                  costs which are included in general and administrative costs in                  the                  Statement of Operations are payable to Atlas at $75 per well per                  month.                  Administrative costs incurred for the three and six months ended                  June 30,                  2005 were $14,500 and $17,900,                  respectively. |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Monthly                  well supervision fees which are included in production expenses                  in the                  Statement of Operations are payable to Atlas at $285 per well per                  month                  for operating and maintaining the wells. Well                  supervision fees incurred for the three and six months ended June                  30, 2005                  were $55,000 and $68,000,                  respectively. |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Transportation                  fees which are included in production expenses in the Statement                  of                  Operations are payable to Atlas at $.29-$.35 per mcf (one thousand                  cubic                  feet). Transportation costs incurred for the three and six months                  ended                  June 30, 2005 were $46,700 and $66,200, respectively. |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**Major        Customers**

**Subordination        of Managing General Partner’s Revenue Share**

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*Table            of Contents*

| **ITEM                  2.** | **MANAGEMENT’S                  DISCUSSION AND ANALYSIS AND RESULTS OF OPERATIONS                  (UNAUDITED)** |
|------------------------------|------------------------------------------------------------------------------------------------------------------------|

**Forward-Looking        Statements**

**Results        of Operations**

|                                                                   |   | **Three                  Months Ended****June                  30,****2005** |   | **Six                  Months Ended****June                  30,****2005** |   |
|------------------------------------------------------------------------|--------|------------------------------------------------------------------------------|--------|----------------------------------------------------------------------------|--------|
| Production                  revenues (in thousands):                   |   |                                                                         |   |                                                                       |   |
| Gas                                                                    |   | $                                                                            | 1,064  |                                                                       | $      | 1,494 |   |
| Oil                                                                    |   | $                                                                            | 84     |                                                                       | $      | 98 |   |
|                                                                   |   | $                                                                            | 1,148  |                                                                       | $      | 1,592 |   |
| Production                  volumes:                                   |   |                                                                         |   |                                                                       |   |   |   |
| Gas                  (thousands of cubic feet (“mcf”)/day) |   |                                                                         | 1,691  |                                                                       |   | 1,174 |   |
| Oil                  (barrels (“bbls”)/day)                |   |                                                                         | 19     |                                                                       |   | 11 |   |
|                                                                   |   |                                                                         |   |                                                                       |   |   |   |
| Average                  sales prices:                                 |   |                                                                         |   |                                                                       |   |   |   |
| Gas                  (per mcf)                                         |   | $                                                                            | 6.92   |                                                                       | $      | 7.03 |   |
| Oil                  (per bbl)                                         |   | $                                                                            | 47.93  |                                                                       | $      | 47.34 |   |
|                                                                   |   |                                                                         |   |                                                                       |   |   |   |
| Average                  production costs:                             |   |                                                                         |   |                                                                       |   |   |   |
| As                  a percent of sales                                 |   |                                                                         | 13     | %                                                      |   | 12 | % |
| Per                  mcf equivalent unit ("mcfe")                      |   | $                                                                            | .90    |                                                                       | $      | .82 |   |
| Depletion                  per mcfe                                    |   | $                                                                            | 12.46  |                                                                       | $      | 12.46 |   |

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*Table              of Contents*

**Liquidity        and Capital Resources**

**Critical        Accounting Policies**

**Recently        Issued Financial Accounting Standards **

*Accounting          Changes and Error Corrections*

*Accounting for Conditional        Asset Retirement Obligations*
*Accounting for Asset Retirement Obligations*

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*Table              of Contents*

| **ITEM                  3.** | **CONTROLS                  AND PROCEDURES** |
|------------------------------|----------------------------------------------|

**Evaluation        of Disclosure 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 |

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*Table              of Contents*

**SIGNATURES**

| Atlas                  America Public #14-2004 L.P. |
|-----------------------------------------------------|
|                                                |   |   |
| By:                                                 | (Signature                  and Title): | Atlas                  Resources, Inc., Managing General Partner |
|                                                |   |   |
|                                                |   |   |
| By                                                  | (Signature                  and Title): | /s/                  Freddie M. Kotek |
|                                                |   | Freddie                  M. Kotek, Chairman of the Board of Directors, Chief                  Executive Officer and President |
|                                                |   |   |
| Date:                  August 15, 2005              |   |

| By:                                    | (Signature                  and Title): | /s/                  Freddie M. Kotek                                                                                          |
|----------------------------------------|-----------------------------------------|--------------------------------------------------------------------------------------------------------------------------------|
|                                   |                                    | Freddie                  M. Kotek, Chairman of the Board of Directors, Chief                  Executive Officer and President  |
|                                   |                                    |                                                                                                                           |
| Date:                  August 15, 2005 |                                    |
|                                   |                                    |
|                                   |                                    |                                                                                                                           |
| By:                                    | (Signature                  and Title): | /s/                  Nancy J. McGurk                                                                                           |
|                                   |                                    | Nancy                  J. McGurk, Senior Vice President, Chief                  Financial Officer and Chief Accounting Officer |
|                                   |                                    |                                                                                                                           |
| Date:                  August 15, 2005 |                                    |

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