|                                                                                                                                                                                    | **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 March 31, 2006                |
|                                                                                                                                                                                    |                                                                          |
| 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 333-105811                            |
|                                                                                                                                                                                    |                                                                          |
|                                                                                                                                                                                    |                                                                          |
|                                                                                                                                                                                    | **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.                  Employer Identification                  No.)        |
|                                                                                                                                                                                    |                                                                          |
| 311                  Rouser Road                                                                                                                                                        | 15108                                                                         |
| Moon                  Township, PA                                                                                                                                                      | (zip                  code)                                                   |
| (Address                  of principal executive offices)                                                                                                                               |                                                                          |
|                                                                                                                                                                                    |                                                                          |
| Issuer’s                  telephone number, including area code: **(412)                  262-2830**                                                                              |
|                                                                                                                                                                                    |
| Check                  whether the issuer (1) filed all reports required to be filed by                  Section                  13 or 15 (d) of the Exchange Act                      |
| during                  the past 12 months (or for such shorter period that the registrant                  was                  required to file such reports),                        |
| and                  (2) has been subject to such filing requirements for the past 90                  days.                  Yes** ****R**                  No                  o |
|                                                                                                                                                                                    |
| Indicate                  by check mark whether the registrant is an accelerated filer (as                  defined                  in Rule 12b-2 of the                               |
| Exchange                  Act). Yes o                  No** ****R**                                                                                                                |
|                                                                                                                                                                                    |
| Indicate                  by check mark whether the registrant is a shell company (as defined                  in                  Rule 12b-2 of the Exchange Act).                     |
| Yes                  o                  No                  **R**                                                                                                                       |
|                                                                                                                                                                                    |
| Transitional                  Small Business Disclosure Format (check one): Yes o                  No                  **R**                                                            |

----

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

**(A        Delaware Limited Partnership)**

**INDEX        TO QUARTERLY REPORT**

**ON        FORM 10QSB**

| **PART                  I.**  |   | **FINANCIAL                  INFORMATION**                                                                                      | **PAGE** |
|-------------------------------|--------|---------------------------------------------------------------------------------------------------------------------------------|----------|
|                          |   |                                                                                                                            |     |
| Item                  1:      |   | Financial                  Statements                                                                                           |     |
|                          |   |                                                                                                                            |     |
|                          |   | Balance                  Sheets as of March 31, 2006 and December 31, 2005                  (Unaudited)                         | 3        |
|                          |   |                                                                                                                            |     |
|                          |   | Statements                  of Operations for the Three Months ended March 31, 2006 and                  2005                   |     |
|                          |   | (Unaudited)                                                                                                                     | 4        |
|                          |   |                                                                                                                            |     |
|                          |   | Statement                  of Partners’ Capital Accounts for the Three Months ended March 31,                  2006       |     |
|                          |   | (Unaudited)                                                                                                                     | 5        |
|                          |   |                                                                                                                            |     |
|                          |   | Statements                  of Cash Flows for the Three Months ended March 31, 2006 and                  2005                   |     |
|                          |   | (Unaudited)                                                                                                                     | 6        |
|                          |   |                                                                                                                            |     |
|                          |   |                                                                                                                            |     |
|                          |   | Notes                  to Financial Statements (Unaudited)                                                                      | 7-13     |
|                          |   |                                                                                                                            |     |
| Item                  2:      |   | Management’s                  Discussion and Analysis of Financial Condition or Plan of                  Operations  | 13-15    |
|                          |   |                                                                                                                            |     |
| Item                  3:      |   | Controls                  and Procedures                                                                                        | 16       |
|                          |   |                                                                                                                            |     |
| **PART                  II.** |   | **OTHER                  INFORMATION**                                                                                          |     |
|                          |   |                                                                                                                            |     |
| Item                  6:      |   | Exhibits                                                                                                                        | 16       |
|                          |   |                                                                                                                            |     |
|                          |   |                                                                                                                            |     |
| **SIGNATURES**           | 17     |
|                          |   |                                                                                                                            |     |
| **CERTIFICATIONS**       | 18-21  |

----

**PART        I**

**ITEM        1. FINANCIAL STATEMENTS**

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

**(A        Delaware Limited Partnership)**

**BALANCE        SHEETS**

|                                                               |   | **March                  31,** |       | **December                  31,** |   |
|--------------------------------------------------------------------|--------|--------------------------------|------------|-----------------------------------|--------|
|                                                               |   | **2006**                       |       | **2005**                          |   |
|                                                               |   | (Unaudited)                    |       | (Audited)                         |   |
|                                                               |   |                           |       |                              |   |   |   |
| **ASSETS**                                                         |   |                           |       |                              |   |   |   |
| Current                  Assets:                                   |   |                           |       |                              |   |   |   |
| Cash                  and cash equivalents                         |   | $                              | 5,136,200  |                              | $      | 1,817,000 |   |
| Accounts                  receivable - affiliate                   |   |                           | 3,508,900  |                              |   | 7,078,800 |   |
| Hedge                  receivable short-term                       |   |                           | 751,800    |                              |   | 223,400 |   |
| Total                  current assets                              |   |                           | 9,396,900  |                              |   | 9,119,200 |   |
|                                                               |   |                           |       |                              |   |   |   |
| Oil                  and gas properties (successful efforts)  |   |                           | 69,829,400 |                              |   | 70,917,700 |   |
| Less                  accumulated depletion                        |   |                           | (9,367,700 | )                                 |   | (8,080,300 | ) |
|                                                               |   |                           | 60,461,700 |                              |   | 62,837,400 |   |
|                                                               |   |                           |       |                              |   |   |   |
| Hedge                  receivable long-term                   |   |                           | 424,500    |                              |   | ― |   |
|                                                               |   | $                              | 70,283,100 |                              | $      | 71,956,600 |   |
|                                                               |   |                           |       |                              |   |   |   |
| **LIABILITIES                  AND PARTNERS’ CAPITAL**       |   |                           |       |                              |   |   |   |
| Current                  liabilities:                              |   |                           |       |                              |   |   |   |
| Accrued                  liabilities                          |   | $                              | 22,600     |                              | $      | 20,200 |   |
| Hedge                  liability short-term                        |   |                           | ―    |                              |   | 21,900 |   |
| Total                  current liabilities                         |   |                           | 22,600     |                              |   | 42,100 |   |
|                                                               |   |                           |       |                              |   |   |   |
| Asset                  retirement obligation                  |   |                           | 2,120,300  |                              |   | 2,089,000 |   |
| Hedge                  liability long-term                    |   |                           | 1,367,000  |                              |   | 977,400 |   |
|                                                               |   |                           |       |                              |   |   |   |
|                                                               |   |                           |       |                              |   |   |   |
| Partners’                  capital:                          |   |                           |       |                              |   |   |   |
| Managing                  general partner                          |   |                           | 16,736,700 |                              |   | 18,132,100 |   |
| Limited                  partners (5,256.95 units)                 |   |                           | 50,227,200 |                              |   | 51,491,900 |   |
| Accumulated                  comprehensive loss               |   |                           | (190,700   | )                                 |   | (775,900 | ) |
|                                                               |   |                           | 66,773,200 |                              |   | 68,848,100 |   |
|                                                               |   | $                              | 70,283,100 |                              | $      | 71,956,600 |   |

----

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

**(A        Delaware Limited Partnership)**

**STATEMENTS        OF OPERATIONS **

**(Unaudited)**

|                                                               |   | **Three                  Months** |      | **Three                  Months** |   |
|--------------------------------------------------------------------|--------|-----------------------------------|-----------|-----------------------------------|--------|
|                                                               |   | **Ended**                         |      | **Ended**                         |   |
|                                                               |   | **March                  31,**    |      | **March                  31,**    |   |
|                                                               |   | **2006**                          |      | **2005**                          |   |
| **REVENUES:**                                                      |   |                              |      |                              |   |   |   |
| Natural                  gas and oil sales                         |   | $                                 | 3,695,800 |                              | $      | 443,100 |   |
| Interest                  income                              |   |                              | 15,100    |                              |   | ― |   |
| Total                  revenues                                    |   |                              | 3,710,900 |                              |   | 443,100 |   |
|                                                               |   |                              |      |                              |   |   |   |
| **COSTS                  AND EXPENSES:**                           |   |                              |      |                              |   |   |   |
| Production                  expenses                          |   |                              | 576,300   |                              |   | 37,400 |   |
| Depletion                  of oil and gas properties          |   |                              | 1,287,400 |                              |   | 753,000 |   |
| Accretion                  of asset retirement obligation     |   |                              | 31,300    |                              |   | 19,700 |   |
| General                  and administrative expenses          |   |                              | 56,300    |                              |   | 7,300 |   |
| Total                  expenses                                    |   |                              | 1,951,300 |                              |   | 817,400 |   |
| Net                  earnings (loss)                          |   | $                                 | 1,759,600 |                              | $      | (374,300 | ) |
|                                                               |   |                              |      |                              |   |   |   |
|                                                               |   |                              |      |                              |   |   |   |
|                                                               |   |                              |      |                              |   |   |   |
| **Allocation                  of net earnings (loss):**            |   |                              |      |                              |   |   |   |
| Managing                  general partner                          |   | $                                 | 858,900   |                              | $      | (37,000 | ) |
| Investor                  partners                                 |   | $                                 | 900,700   |                              | $      | (337,300 | ) |
| Net                  earnings (loss) per investor partnership unit |   | $                                 | 171       |                              | $      | (64 | ) |

----

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

**(A        Delaware Limited Partnership)**

**STATEMENT        OF PARTNERS’ CAPITAL ACCOUNTS **

**FOR        THE THREE MONTHS ENDED March 31, 2006**

**(Unaudited)**

|                                                      |   |         |       |         |   |                               |   |      |     |
|-----------------------------------------------------------|--------|--------------|------------|--------------|--------|------------------------------------|--------|-----------|----------|
|                                                      |   | **Managing** |       |         |   | **Accumulated**                    |   |      |     |
|                                                      |   | **General**  |       | **Investor** |   | **Comprehensive**                  |   |      |     |
|                                                      |   | **Partner**  |       | **Partners** |   | **Income                  (Loss)** |   | **Total** |     |
|                                                      |   |         |       |         |   |                               |   |      |     |   |   |   |   |
| **Balance                  at January 1, 2006**           |   | $            | 18,132,100 |         | $      | 51,491,900                         |   | $         | (775,900 | ) | $ | 68,848,100 |   |
|                                                      |   |         |       |         |   |                               |   |      |     |   |   |   |   |
| Participation                  in revenues and expenses:  |   |         |       |         |   |                               |   |      |     |   |   |   |   |
| Net                  production revenues                  |   |         | 1,091,800  |         |   | 2,027,700                          |   |      | ―  |   |   | 3,119,500 |   |
| Interest                  income                          |   |         | 5,300      |         |   | 9,800                              |   |      | ―  |   |   | 15,100 |   |
| Depletion                                                 |   |         | (207,600   | )            |   | (1,079,800                         | )      |      | ―  |   |   | (1,287,400 | ) |
| Accretion                  of asset retirement obligation |   |         | (10,900    | )            |   | (20,400                            | )      |      | ―  |   |   | (31,300 | ) |
| General                  and administrative               |   |         | (19,700    | )            |   | (36,600                            | )      |      | ―  |   |   | (56,300 | ) |
| Net                  earnings                             |   |         | 858,900    |         |   | 900,700                            |   |      | ―  |   |   | 1,759,600 |   |
|                                                      |   |         |       |         |   |                               |   |      |     |   |   |   |   |
| MGP                  adjusted asset contribution          |   |         | (1,088,300 | )            |   | ―                            |   |      | ―  |   |   | (1,088,300 | ) |
|                                                      |   |         |       |         |   |                               |   |      |     |   |   |   |   |
| Other                  comprehensive income               |   |         | ―    |         |   | ―                            |   |      | 585,200  |   |   | 585,200 |   |
|                                                      |   |         |       |         |   |                               |   |      |     |   |   |   |   |
| Distributions                  to partners                |   |         | (1,166,000 | )            |   | (2,165,400                         | )      |      | ―  |   |   | (3,331,400 | ) |
|                                                      |   |         |       |         |   |                               |   |      |     |   |   |   |   |
| **Balance                  at March 31, 2006**            |   | $            | 16,736,700 |         | $      | 50,227,200                         |   | $         | (190,700 | ) | $ | 66,773,200 |   |

----

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

**(A        Delaware Limited Partnership)**

**STATEMENT**
**S        OF CASH FLOWS **

**(Unaudited)**

|                                                                                                                         |   | **Three                  Months** |       | **Three                  Months** |   |
|------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------|------------|-----------------------------------|--------|
|                                                                                                                         |   | **Ended**                         |       | **Ended**                         |   |
|                                                                                                                         |   | **March                  31,**    |       | **March                  31,**    |   |
|                                                                                                                         |   | **2006**                          |       | **2005**                          |   |
| **Cash                  flows from operating activities:**                                                                   |   |                              |       |                              |   |   |   |
| Net                  earnings (loss)                                                                                         |   | $                                 | 1,759,600  |                              | $      | (374,300 | ) |
| Adjustments                  to reconcile net earnings (loss) to net cash provided by operating                  activities: |   |                              |       |                              |   |   |   |
| Depletion                                                                                                                    |   |                              | 1,287,400  |                              |   | 753,000 |   |
| Accretion                  of asset retirement obligation                                                                    |   |                              | 31,300     |                              |   | 19,700 |   |
| Decrease                  (increase) in accounts receivable - affiliate                                                      |   |                              | 3,569,900  |                              |   | (190,200 | ) |
| Increase                  in accrued liabilities                                                                             |   |                              | 2,400      |                              |   | ― |   |
| Net                  cash provided by operating activities                                                              |   |                              | 6,650,600  |                              |   | 208,200 |   |
|                                                                                                                         |   |                              |       |                              |   |   |   |
| **Cash                  flows from financing activities:**                                                                   |   |                              |       |                              |   |   |   |
| Distributions                  to partners                                                                              |   |                              | (3,331,400 | )                                 |   | ― |   |
| Net                  cash used in financing activities                                                                  |   |                              | (3,331,400 | )                                 |   | ― |   |
|                                                                                                                         |   |                              |       |                              |   |   |   |
| Net                  increase in cash and cash equivalents                                                              |   |                              | 3,319,200  |                              |   | 208,200 |   |
| Cash                  and cash equivalents at beginning of period                                                       |   |                              | 1,817,000  |                              |   | ― |   |
| Cash                  and cash equivalents at end of period                                                             |   | $                                 | 5,136,200  |                              | $      | 208,200 |   |
|                                                                                                                         |   |                              |       |                              |   |   |   |
|                                                                                                                         |   |                              |       |                              |   |   |   |
| **Supplemental                  schedule of non-cash investing and financing                  activities**:                  |   |                              |       |                              |   |   |   |
|                                                                                                                         |   |                              |       |                              |   |   |   |
| Assets                  contributed by managing general partner:                                                             |   |                              |       |                              |   |   |   |
| Tangible                  equipment/lease costs, included in oil and gas properties                                     |   | $                                 | (788,400   | )                                 | $      | ― |   |
| Intangible                  drilling cost included in oil and gas properties                                            |   |                              | (299,900   | )                                 |   | ― |   |
|                                                                                                                         |   | $                                 | (1,088,300 | )                                 | $      | ― |   |

----

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

**(A        Delaware Limited Partnership)**

**NOTES        TO FINANCIAL STATEMENTS **

**March        31, 2006**

**(Unaudited)**

**NOTE        1 - NATURE OF OPERATIONS**

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

**Receivables**

**Revenue        Recognition**

----

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

**(A        Delaware Limited Partnership)**

**NOTES        TO FINANCIAL STATEMENTS (CONTINUED)**

**March        31, 2006**

**(Unaudited)**

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

**Reclassifications**

**Recently        Issued Financial Accounting Standards **

*Accounting        Changes and Error Corrections*

**Fair        Value of Financial Instruments**

**Asset        Retirement Obligation**

|                                                                      |   | **2006** |      | **2005** |   |
|---------------------------------------------------------------------------|--------|----------|-----------|----------|--------|
| Asset                  retirement obligation at beginning of period       |   | $        | 2,089,000 |     | $      | 276,000 |   |
| Accretion                  expense                                        |   |     | 31,300    |     |   | 19,700 |   |
| Total                  asset retirement obligation at end of period  |   | $        | 2,120,300 |     | $      | 295,700 |   |

**Supplemental        Cash Flow Information**

----

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

**(A        Delaware Limited Partnership)**

**NOTES        TO FINANCIAL STATEMENTS (CONTINUED)**

**March        31, 2006**

**(Unaudited)**

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

**Concentration        of Credit Risk**

**Comprehensive        Income**

**Property        and Equipment**

| Oil                  and gas properties consist of the following: |   |                           |       |
|-------------------------------------------------------------------|--------|--------------------------------|------------|
|                                                              |   | **March                  31,** |       | **December                  31,** |   |
|                                                              |   | **2006**                       |       | **2005** |   |
| Capitalized                  costs of properties:                 |   |                           |       |   |   |   |   |
| Proved                  properties                                |   | $                              | 1,505,300  |   | $ | 1,536,400 |   |
| Wells                  and related equipment                      |   |                           | 68,324,100 |   |   | 69,381,300 |   |
|                                                              |   |                           | 69,829,400 |   |   | 70,917,700 |   |
|                                                              |   |                           |       |   |   |   |   |
| Accumulated                  depletion                            |   |                           | (9,367,700 | ) |   | (8,080,300 | ) |
|                                                              |   | $                              | 60,461,700 |   | $ | 62,837,400 |   |

**Oil        and Gas Properties**

----

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

**(A        Delaware Limited Partnership)**

**NOTES        TO FINANCIAL STATEMENTS (CONTINUED)**

**March        31, 2006**

**(Unaudited)**

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

**Oil        and Gas Properties (Continued)**

----

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

**(A        Delaware Limited Partnership)**

**NOTES        TO FINANCIAL STATEMENTS (CONTINUED)**

**March        31, 2006**

**(Unaudited)**

**NOTE        3 - TRANSACTIONS WITH ATLAS RESOURCES, LLC 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 months ended March 31,                2006                were $45,500 and $3,400, 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 months ended March 31, 2006 were $172,800 and $13,000,                respectively. |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| ·   | Transportation                fees which are included in production expenses in the Statement of                Operations are payable to Atlas at rates ranging from $.29-$.35 per                mcf                (one thousand cubic feet) to 10% of natural gas revenue. Transportation                costs incurred for the three months ended March 31, 2006, were $230,500                and $19,500, respectively. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| ·   | Adjusted                asset contributions from the managing general partner which are included                on the Statement of Cash Flows for the three months ended March 31,                2006                were $1,088,300. |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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

**NOTE        4 - DERIVATIVE INSTRUMENTS**

----

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

**(A        Delaware Limited Partnership)**

**NOTES        TO FINANCIAL STATEMENTS (CONTINUED)**

**March        31, 2006**

**(Unaudited)**

**NOTE        4 - DERIVATIVE INSTRUMENTS (CONTINUED)**

| **Natural                  Gas Fixed - Price Swaps** |   |                             |      |                             |   |
|------------------------------------------------------|--------|----------------------------------|-----------|----------------------------------|--------|
|                                                 |   |                             |      |                             |   |   |   |
| **Production**                                       |   |                             |      | **Average**                      |   | **Fair                  Value** |   |
| **Period**                                           |   | **Volumes**                      |      | **Fixed                  Price** |   | **Liability                  (2)** |   |
| **Ended                  March 31,**                 |   | **(MMBTU)                  (1)** |      | **(per                  MMBTU)** |   | **(in                  thousands)** |   |
|                                                 |   |                             |      |                             |   |   |   |
| 2007                                                 |   |                             | 369,600   |                             | $      | 10.76 |   | $ | 752 |   |
| 2008                                                 |   |                             | 1,326,200 |                             |   | 8.76 |   |   | (1,010 | ) |
| 2009                                                 |   |                             | 1,106,100 |                             |   | 8.71 |   |   | (45 | ) |
| 2010                                                 |   |                             | 334,300   |                             |   | 8.35 |   |   | 112 |   |
|                                                 |   |                             |      |                             |   |   |   |   |   |   |
|                                                 |   |                             |      |                             |   | Total                  liability |   | $ | (191 | ) |

| (1)   | MMBTU                represents million British Thermal Units. |
|-----------------|----------------------------------------------------------------|
| (2)   | Fair                value based on forward NYMEX natural gas prices, as                applicable. |
|-----------------|----------------------------------------------------------------------------------------------------|

|                                    |   | **March                  31, 2006** |   | **December                  31, 2005** |   |
|-----------------------------------------|--------|-------------------------------------|--------|----------------------------------------|--------|
|                                    |   | **Book                  Value**     |   | **Fair                  Value**        |   | **Book                  Value** |   | **Fair                  Value** |   |
| Assets                                  |   |                                |   |                                   |   |   |   |   |   |   |   |   |   |
| Derivative                  instruments |   | $                                   | 1,176  |                                   | $      | 1,176 |   | $ | 223 |   | $ | 223 |   |
|                                    |   | $                                   | 1,176  |                                   | $      | 1,176 |   | $ | 223 |   | $ | 223 |   |
| Liabilities                             |   |                                |   |                                   |   |   |   |   |   |   |   |   |   |
| Derivative                  instruments |   | $                                   | (1,367 | )                                      | $      | (1,367 | ) | $ | (999 | ) | $ | (999 | ) |
|                                    |   | $                                   | (191   | )                                      | $      | (191 | ) | $ | (776 | ) | $ | (776 | ) |

----

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

**(A        Delaware Limited Partnership)**

**NOTES        TO FINANCIAL STATEMENTS (CONTINUED)**

**March        31, 2006**

**(Unaudited)**

**NOTE        5 - COMPREHENSIVE INCOME**

|                                                                                                  |   | **Three                  Months Ended March 31,** |      |
|-------------------------------------------------------------------------------------------------------|--------|---------------------------------------------------|-----------|
|                                                                                                  |   | **2006**                                          |      | **2005** |   |
|                                                                                                  |   |                                              |      |   |   |   |   |
| Net                  earnings (loss)                                                                  |   | $                                                 | 1,759,600 |   | $ | (374,300 | ) |
| Other                  comprehensive income (loss):                                                   |   |                                              |      |   |   |   |   |
| Unrealized                  holding gains on hedging contracts                                        |   |                                              | 863,500   |   |   | ― |   |
| Less:                  reclassification adjustment for (gain) realized in net                  income |   |                                              | (278,300  | ) |   | ― |   |
|                                                                                                  |   |                                              | 585,200   |   |   | ― |   |
| Comprehensive                  income (loss)                                                          |   | $                                                 | 2,344,800 |   | $ | (374,300 | ) |

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

**Forward-Looking        Statements**

**General**

----

**Results        of Operations**

|                                                 |   | **Three                  Months** |   | **Three                  Months** |   |
|------------------------------------------------------|--------|-----------------------------------|--------|-----------------------------------|--------|
|                                                 |   | **Ended**                         |   | **Ended**                         |   |
|                                                 |   | **March                  31,**    |   | **March                  31,**    |   |
|                                                 |   | **2006**                          |   | **2005**                          |   |
| Production                  revenues (in thousands): |   |                              |   |                              |   |   |   |
| Gas                  (1)                             |   | $                                 | 3,602  |                              | $      | 429 |   |
| Oil                                                  |   | $                                 | 94     |                              | $      | 14 |   |
| Total                                           |   | $                                 | 3,696  |                              | $      | 443 |   |
|                                                 |   |                              |   |                              |   |   |   |
| Production                  volumes:                 |   |                              |   |                              |   |   |   |
| Gas                  (mcf/day) (1) (3)               |   |                              | 3,372  |                              |   | 651 |   |
| Oil                  (bbls/day)                      |   |                              | 18     |                              |   | 3 |   |
| Total                  (mcfe/day) (3)                |   |                              | 3,480  |                              |   | 669 |   |
|                                                 |   |                              |   |                              |   |   |   |
| Average                  sales prices:               |   |                              |   |                              |   |   |   |
| Gas                  (per mcf) (2) (3)               |   | $                                 | 11.87  |                              | $      | 7.33 |   |
| Oil                  (per bbl) (3)                   |   | $                                 | 58.98  |                              | $      | 43.99 |   |
|                                                 |   |                              |   |                              |   |   |   |
| Average                  production costs:           |   |                              |   |                              |   |   |   |
| As                  a percent of sales               |   |                              | 16     | %                                 |   | 8 | % |
| Per                  mcfe (3)                        |   | $                                 | 1.84   |                              | $      | .62 |   |
|                                                 |   |                              |   |                              |   |   |   |
| Depletion                  per mcfe                  |   | $                                 | 4.11   |                              | $      | 12.46 |   |

| (1)   | Excludes                sales of residual gas and sales to                landowners. |
|-----------------|---------------------------------------------------------------------------------------|
| (2)   | The                average sales price per mcf before the effects of hedging was $10.68                for                the period ended March 31, 2006. There were no hedging transactions                in the                period ended March 31, 2005. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (3)   | “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. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**Revenues.        **

**Oil        Revenues**

----

**Expenses.**

**Liquidity        and Capital Resources.**

**Critical        Accounting Policies**

**Recently        Issued Financial Accounting Standards **

*Accounting        Changes and Error Corrections*

----

**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 |

----

**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:                  May 15, 2006                                                                                                                                                                                                                                                                    |   | By:/s/                  Freddie M. Kotek |
|                                                                                                                                                                                                                                                                                                   |   | Freddie                  M. Kotek, Chairman of the Board of Directors, Chief Executive                  Officer |
|                                                                                                                                                                                                                                                                                                   |   | and                  President |
|                                                                                                                                                                                                                                                                                                   |   |   |
|                                                                                                                                                                                                                                                                                                   |   |   |
| In                  accordance with the Exchange Act, this report has been signed by                  the                  following persons on behalf of the                                                                                                                                          |
| registrant                  and in the capacities and on the dates indicated.                                                                                                                                                                                                                          |
|                                                                                                                                                                                                                                                                                                   |   |   |
|                                                                                                                                                                                                                                                                                                   |   |   |
| Date:                  May 15, 2006                                                                                                                                                                                                                                                                    |   | By:/s/                  Freddie M. Kotek |
|                                                                                                                                                                                                                                                                                                   |   | Freddie                  M. Kotek, Chairman of the Board of Directors, Chief                  Executive |
|                                                                                                                                                                                                                                                                                                   |   | Officer                  and President |
|                                                                                                                                                                                                                                                                                                   |   |   |
|                                                                                                                                                                                                                                                                                                   |   |   |
|                                                                                                                                                                                                                                                                                                   |   |   |
|                                                                                                                                                                                                                                                                                                   |   |   |
| Date:                  May 15, 2006                                                                                                                                                                                                                                                                    |   | By:/s/                  Nancy J. McGurk |
|                                                                                                                                                                                                                                                                                                   |   | Nancy                  J. McGurk, Vice President, Chief Financial Officer and                  Chief |
|                                                                                                                                                                                                                                                                                                   |   | Accounting                  Officer |
|                                                                                                                                                                                                                                                                                                   |   |   |
|                                                                                                                                                                                                                                                                                                   |   |   |

----

**EXHIBIT        31.1 **

**CERTIFICATION**

| 1.   | I                have reviewed this quarterly report on Form 10-QSB for the three                months                ended March 31, 2006 of Atlas America Public #14-2004 L.                P. |
|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 2.   | Based                on my knowledge, this report does not contain any untrue statement                of a                material fact or omit to state a material fact necessary to make                the                statements made, in light of the circumstances under which such statements                were made, not misleading with respect to the period covered by this                report; |
|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 3.   | Based                on my knowledge, the financial statements, and other financial information                included in this report, fairly present in all material respects                the                financial condition, results of operations and cash flows of the                registrant as of, and for, the periods presented in this                report; |
|----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 4.   | The                registrant’s other certifying officer and I are responsible for                establishing and maintaining disclosure controls and procedures (as                defined in Exchange Act Rules 13a-15(e) and                15d-15(e)): |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| a)   | Designed                such disclosure controls and procedures, or caused such disclosure                controls and procedures to be designed under our supervision, to                ensure                that material information relating to the registrant is made known                to us                by others within those entities, particularly during the period in                which                this report is being prepared; |
|----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| b)   | Designed                such internal control over financial reporting, or caused such internal                control over financial reporting to be designed under our supervision,                to                provide reasonable assurance regarding the reliability of financial                reporting and the preparation of financial statements for external                purposes in accordance with generally accepted accounting                principles; |
|----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| c)   | Evaluated                the effectiveness of the registrant’s disclosure controls and procedures                and presented in this report our conclusions about the effectiveness                of                the disclosure controls and procedures, as of the end of the period                covered by this report based on such evaluation;                and |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| d)   | Disclosed                in this report any change in the registrant’s internal control over                financial reporting that occurred during the registrant’s most recent                fiscal quarter (the registrant’s fourth fiscal quarter in the case of an                annual report) that has materially affected, or is reasonably likely                to                materially affect, the registrant’s internal control over financial                reporting; and |
|----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 5.   | The                registrant’s other certifying officer and I have disclosed, based on our                most recent evaluation of internal control over financial reporting,                to                the registrant’s auditors and the audit committee of the registrant’s                board of directors (or persons performing the equivalent                functions): |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| a)   | All                significant deficiencies and material weaknesses in the design or                operation of internal control over financial reporting which are                reasonably likely to adversely affect the registrant’s ability to record,                process, summarize and report financial information;                and |
|----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| b)   | Any                fraud, whether or not material, that involves management or other                employees who have a significant role in the registrant’s internal control                over financial reporting. |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| By:    | /s/                  Freddie M. Kotek                                    |
|--------|--------------------------------------------------------------------------|
| Name:  | Freddie                  M. Kotek                                        |
| Title: | Chief                  Executive Officer of the Managing General Partner |
| Date:  | May                  15, 2006                                            |

----

**EXHIBIT        31.2 **

**CERTIFICATION**

| 1.   | I                have reviewed this quarterly report on Form 10-QSB for the three                months                ended March 31, 2006 of Atlas America Public #14-2004                L.P. |
|----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 2.   | Based                on my knowledge, this report does not contain any untrue statement                of a                material fact or omit to state a material fact necessary to make                the                statements made, in light of the circumstances under which such statements                were made, not misleading with respect to the period covered by this                report; |
|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 3.   | Based                on my knowledge, the financial statements, and other financial information                included in this report, fairly present in all material respects                the                financial condition, results of operations and cash flows of the                registrant as of, and for, the periods presented in this                report; |
|----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 4.   | The                registrant’s other certifying officer and I are responsible for                establishing and maintaining disclosure controls and procedures (as                defined in Exchange Act Rules 13a-15(e) and                15d-15(e)): |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| a)   | Designed                such disclosure controls and procedures, or caused such disclosure                controls and procedures to be designed under our supervision, to                ensure                that material information relating to the registrant is made known                to us                by others within those entities, particularly during the period in                which                this report is being prepared; |
|----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| b)   | Designed                such internal control over financial reporting, or caused such internal                control over financial reporting to be designed under our supervision,                to                provide reasonable assurance regarding the reliability of financial                reporting and the preparation of financial statements for external                purposes in accordance with generally accepted accounting                principles; |
|----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| c)   | Evaluated                the effectiveness of the registrant’s disclosure controls and procedures                and presented in this report our conclusions about the effectiveness                of                the disclosure controls and procedures, as of the end of the period                covered by this report based on such evaluation;                and |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| d)   | Disclosed                in this report any change in the registrant’s internal control over                financial reporting that occurred during the registrant’s most recent                fiscal quarter (the registrant’s fourth fiscal quarter in the case of an                annual report) that has materially affected, or is reasonably likely                to                materially affect, the registrant’s internal control over financial                reporting; and |
|----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 5.   | The                registrant’s other certifying officer and I have disclosed, based on our                most recent evaluation of internal control over financial reporting,                to                the registrant’s auditors and the audit committee of the registrant’s                board of directors (or persons performing the equivalent                functions): |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| a)   | All                significant deficiencies and material weaknesses in the design or                operation of internal control over financial reporting which are                reasonably likely to adversely affect the registrant’s ability to record,                process, summarize and report financial information;                and |
|----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| b)   | Any                fraud, whether or not material, that involves management or other                employees who have a significant role in the registrant’s internal control                over financial reporting. |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| By:    | /s/                  Nancy J. McGurk                                     |
|--------|--------------------------------------------------------------------------|
| Name:  | Nancy                  J. McGurk                                         |
| Title: | Chief                  Financial Officer of the Managing General Partner |
| Date:  | May                  15, 2006                                            |

----

**EXHIBIT        32.1**

**CERTIFICATION        PURSUANT TO**

**18        U.S.C. SECTION 1350,**

**AS        ADOPTED PURSUANT TO**

**SECTION        906 OF THE SARBANES-OXLEY ACT OF 2002**

| (1)   | The                Report fully complies with the requirements of section 13(a) or 15(d)                of                the Securities Exchange Act of 1934, and |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (2)   | The                information contained in the Report fairly presents, in all material                respects, the financial condition and results of operations of the                Partnership. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| By:    |   | /s/                  Freddie M. Kotek                                    |
|--------|--------|--------------------------------------------------------------------------|
| Name:  |   | Freddie                  M. Kotek                                        |
| Title: |   | Chief                  Executive Officer of the Managing General Partner |
| Date:  |   | May                  15, 2006                                            |

----

**EXHIBIT          32.2**

**CERTIFICATION          PURSUANT TO**

**18          U.S.C. SECTION 1350,**

**AS          ADOPTED PURSUANT TO**

**SECTION          906 OF THE SARBANES-OXLEY ACT OF 2002**

| (1)   | The                  Report fully complies with the requirements of section 13(a) or                  15(d) of                  the Securities Exchange Act of 1934, and |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (2)   | The                  information contained in the Report fairly presents, in all material                  respects, the financial condition and results of operations of                  the                  Partnership. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| By:    |   |                       /s/ Nancy J. McGurk                                                                  |
|--------|--------|----------------------------------------------------------------------------------------------------------------------|
| Name:  |   |                       Nancy J. McGurk                                                                      |
| Title: |   |        Chief                    Financial Officer of the Managing General Partner |
| Date:  |   |                       May 15,2006                                                                          |

----

|  |   |
|--|--------|

|  |  |
|--|--|
|   |  |
|--------|--|

|   |   |   |
|--------|--------|--------|
|   |   |   |
|   |   |   |
|   |   |   |