----

----

**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 September 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 ofr         | (I.R.S.                Employe     |
| incorporation                or organization)           | Identification                No.) |
|                                                    |                               |
| 311                Rouser Road                          |                               |
| Moon                Township, PA                        | 15108                         |
| (Address                of principal executive offices) | (Zip                code)          |

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Issuer’s                telephone number, including area code: **(412)                262-2830**                                                                                                                                                                                                                                                                                                                                                                                                                                 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| Check                whether the issuer (1) filed all reports required to be filed by                Section                13 or 15(d) of the Exchange Act during the past 12 months (or for                such                shorter period that the registrant was required to file such reports),                and                (2) has been subject to such filing requirements for the past 90                days.    Yes     x     No  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    x                                                                                                                                                                                                                                                                                           |

----

----

----

**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 September 30, 2005 (Unaudited) and                December 31, 2004                                    | 3                                     |
|                        |                                                                                                                                       |                                  |
|                        | Statement                of Operations for the Three and Nine Months ended                September 30, 2005 (Unaudited)                   | 4                                     |
|                        |                                                                                                                                       |                                  |
|                        | Statement                of Partners’ Capital Accounts for the Nine Months ended September 30, 2005                (Unaudited)  | 5                                     |
|                        |                                                                                                                                       |                                  |
|                        | Statement                of Cash Flows for the Nine Months ended September                30, 2005 (Unaudited)                             | 6                                     |
|                        |                                                                                                                                       |                                  |
|                        | Notes                to Financial Statements                (Unaudited)                                                                    | 7                -                11  |
|                        |                                                                                                                                       |                                  |
| Item                2.      | Management’s                Discussion and Analysis of Financial Condition                and Results of Operations                  | 11                -                13 |
|                        |                                                                                                                                       |                                  |
| Item                3.      | Controls                and Procedures                                                                                                     | 13                                    |
|                        |                                                                                                                                       |                                  |
| **PART                II.** | **OTHER                INFORMATION**                                                                                                       |                                  |
|                        |                                                                                                                                       |                                  |
| Item                6.      | Exhibits                                                                                                                                   | 14                                    |
|                        |                                                                                                                                       |                                  |
|                        |                                                                                                                                       |                                  |
| **SIGNATURES**              | 15                                                                                                                                         |
|                        |                                                                                                                                       |
| **CERTIFICATIONS**          | 16                - 19                                                                                                                     |

----

**PART      I**

**ITEM      1.**
**FINANCIAL      STATEMENTS**

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

**(A      Delaware Limited Partnership)**

**BALANCE      SHEETS**

**(Unaudited)**

|                                                             |   | **September                30,** |       | **December                31,** |   |
|------------------------------------------------------------------|--------|----------------------------------|------------|---------------------------------|--------|
|                                                             |   | **2005**                         |       | **2004**                        |   |
|                                                             |   |                             |       |                            |   |   |   |
| **ASSETS**                                                       |   |                             |       |                            |   |   |   |
| Current                Assets:                                   |   |                             |       |                            |   |   |   |
| Cash                and cash equivalents                         |   | $                                | 1,316,300  |                            | $      | ─ |   |
| Accounts                receivable - affiliate                   |   |                             | 2,612,300  |                            |   | 214,200 |   |
| Total                current assets                              |   |                             | 3,928,600  |                            |   | 214,200 |   |
|                                                             |   |                             |       |                            |   |   |   |
| Oil                and gas properties (successful efforts)  |   |                             | 67,813,900 |                            |   | 70,878,300 |   |
| Less                accumulated depletion and depreciation       |   |                             | (5,161,100 | )                               |   | (97,100 | ) |
|                                                             |   |                             | 62,652,800 |                            |   | 70,781,200 |   |
|                                                             |   | $                                | 66,581,400 |                            | $      | 70,995,400 |   |
|                                                             |   |                             |       |                            |   |   |   |
| **LIABILITIES                AND PARTNERS’ CAPITAL**       |   |                             |       |                            |   |   |   |
|                                                             |   |                             |       |                            |   |   |   |
| Current                liabilities:                              |   |                             |       |                            |   |   |   |
| Accrued                liabilities                          |   | $                                | 13,600     |                            | $      | ─ |   |
| Total                current liabilities                         |   |                             | 13,600     |                            |   | ─ |   |
|                                                             |   |                             |       |                            |   |   |   |
| Asset                retirement obligation                  |   |                             | 1,374,600  |                            |   | 276,000 |   |
|                                                             |   |                             |       |                            |   |   |   |
| Partners’                capital:                          |   |                             |       |                            |   |   |   |
| Managing                General Partner                          |   |                             | 14,373,500 |                            |   | 18,140,300 |   |
| Investor                Partners (5,256.95 units)                |   |                             | 50,819,700 |                            |   | 52,579,100 |   |
|                                                             |   |                             | 65,193,200 |                            |   | 70,719,400 |   |
|                                                             |   | $                                | 66,581,400 |                            | $      | 70,995,400 |   |

----

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

**(A      Delaware Limited Partnership)**

**STATEMENTS      OF OPERATIONS **

**(Unaudited)**

|                                                                      |   | **Three                Months****Ended** |      | **Nine                Months Ended** |   |
|---------------------------------------------------------------------------|--------|------------------------------------------|-----------|--------------------------------------|--------|
|                                                                      |   | **September                30,**         |      | **September                30,**     |   |
|                                                                      |   | **2005**                                 |      | **2005**                             |   |
| **REVENUES:**                                                             |   |                                     |      |                                 |   |   |   |
| Natural                gas and oil sales                                  |   | $                                        | 3,538,700 |                                 | $      | 5,130,400 |   |
| Interest                income                                       |   |                                     | 2,600     |                                 |   | 3,500 |   |
| Total                revenues                                        |   |                                     | 3,541,300 |                                 |   | 5,133,900 |   |
|                                                                      |   |                                     |      |                                 |   |   |   |
| **COSTS                AND EXPENSES:**                                    |   |                                     |      |                                 |   |   |   |
| Production                expenses                                   |   |                                     | 462,300   |                                 |   | 647,500 |   |
| Depletion                and depreciation of oil and gas properties  |   |                                     | 2,261,200 |                                 |   | 5,064,000 |   |
| Accretion                of asset retirement obligation              |   |                                     | 19,700    |                                 |   | 59,200 |   |
| General                and administrative expenses                   |   |                                     | 52,300    |                                 |   | 107,500 |   |
| Total                expenses                                             |   |                                     | 2,795,500 |                                 |   | 5,878,200 |   |
| Net                earnings (loss)                                   |   | $                                        | 745,800   |                                 | $      | (744,300 | ) |
|                                                                      |   |                                     |      |                                 |   |   |   |
|                                                                      |   |                                     |      |                                 |   |   |   |
|                                                                      |   |                                     |      |                                 |   |   |   |
| **Allocation                of net earnings (loss):**                     |   |                                     |      |                                 |   |   |   |
| Managing                general partner                                   |   | $                                        | 745,900   |                                 | $      | 574,300 |   |
| Investor                partners                                          |   | $                                        | (100      | )                                    | $      | (1,318,600 | ) |
| Net                earnings (loss) per investor partnership unit          |   | $                                        | ─   |                                 | $      | (251 | ) |

----

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

**(A      Delaware Limited Partnership)**

**STATEMENT      OF PARTNERS’ CAPITAL ACCOUNTS **

**FOR      THE NINE MONTHS ENDED September 30, 2005**

**(Unaudited)**

|                                                      |   |         |       |         |   |       |   |
|-----------------------------------------------------------|--------|--------------|------------|--------------|--------|------------|--------|
|                                                      |   | **Managing** |       |         |   |       |   |
|                                                      |   | **General**  |       | **Investor** |   |       |   |
|                                                      |   | **Partner**  |       | **Partners** |   | **Total**  |   |
| **Balance                  at January 1, 2005**           |   | $            | 18,140,300 |         | $      | 52,579,100 |   | $ | 70,719,400 |   |
|                                                      |   |         |       |         |   |       |   |   |   |   |
| Participation                  in revenues and expenses:  |   |         |       |         |   |       |   |   |   |   |
| Net                  production revenues                  |   |         | 1,569,000  |         |   | 2,913,900  |   |   | 4,482,900 |   |
| Interest                  income                          |   |         | 1,200      |         |   | 2,300      |   |   | 3,500 |   |
| Depletion                  and depreciation               |   |         | (937,600   | )            |   | (4,126,400 | )      |   | (5,064,000 | ) |
| Accretion                  of asset retirement obligation |   |         | (20,700    | )            |   | (38,500    | )      |   | (59,200 | ) |
| General                  and administrative               |   |         | (37,600    | )            |   | (69,900    | )      |   | (107,500 | ) |
| Net                  earnings (loss)                      |   |         | 574,300    |         |   | (1,318,600 | )      |   | (744,300 | ) |
|                                                      |   |         |       |         |   |       |   |   |   |   |
| MGP                  adjusted asset contribution     |   |         | (4,103,800 | )            |   | ─    |   |   | (4,103,800 | ) |
|                                                      |   |         |       |         |   |       |   |   |   |   |
| Distributions                                        |   |         | (237,300   | )            |   | (440,800   | )      |   | (678,100 | ) |
|                                                      |   |         |       |         |   |       |   |   |   |   |
| **Balance                  at September 30, 2005**        |   | $            | 14,373,500 |         | $      | 50,819,700 |   | $ | 65,193,200 |   |

----

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

**(A      Delaware Limited Partnership)**

**STATEMENT      OF CASH FLOWS **

**(Unaudited)**

|                                                                                                          |   | **Nine                Months Ended** |       |
|---------------------------------------------------------------------------------------------------------------|--------|--------------------------------------|------------|
|                                                                                                          |   | **September                30,**     |       |
|                                                                                                          |   | **2005**                             |       |
| **Cash                flows from operating activities:**                                                      |   |                                 |       |   |
| Net                loss                                                                                       |   | $                                    | (744,300   | ) |
| Adjustments                to reconcile net loss to net cash provided by operating                activities: |   |                                 |       |   |
| Depletion                and depreciation                                                                     |   |                                 | 5,064,000  |   |
| Accretion                of asset retirement obligation                                                       |   |                                 | 59,200     |   |
| Increase                in accounts receivable - affiliate                                                    |   |                                 | (2,398,100 | ) |
| Increase                in accrued liabilities                                                                |   |                                 | 13,600     |   |
| Net                cash provided by operating activities                                                 |   |                                 | 1,994,400  |   |
|                                                                                                          |   |                                 |       |   |
| **Cash                flows from financing activities:**                                                      |   |                                 |       |   |
| Partners                distributions                                                                    |   |                                 | (678,100   | ) |
| Net                cash used on financing activities                                                     |   |                                 | (678,100   | ) |
|                                                                                                          |   |                                 |       |   |
| Net                increase in cash and cash equivalents                                                 |   |                                 | 1,316,300  |   |
| Cash                and cash equivalents at beginning of period                                          |   |                                 | ─    |   |
| Cash                and cash equivalents at end of period                                                |   | $                                    | 1,316,300  |   |
|                                                                                                          |   |                                 |       |   |
|                                                                                                          |   |                                 |       |   |
| **Supplemental                schedule of non-cash investing and financing                activities:**       |   |                                 |       |   |
|                                                                                                          |   |                                 |       |   |
| Managing                General Partner adjusted asset contributions:                                         |   |                                 |       |   |
| Lease                costs included in oil and gas properties                                                 |   |                                 | (194,900   | ) |
| Tangible                equipment cost included in oil and gas properties                                     |   |                                 | (3,466,900 | ) |
| Intangible                drilling cost included on oil and gas properties                                    |   |                                 | (442,000   | ) |
|                                                                                                          |   | $                                    | (4,103,800 | ) |
|                                                                                                          |   |                                 |       |   |
| Asset                retirement obligation                                                                    |   | $                                    | 1,039,400  |   |

----

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

**(A      Delaware Limited Partnership)**

**NOTES      TO FINANCIAL STATEMENTS **

**September      30, 2005**

**(Unaudited)**

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

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

**Receivables**

**Revenue      Recognition**

**Recently      Issued Financial Accounting Standards **

*Accounting      Changes and Error Corrections*

----

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

**(A      Delaware Limited Partnership)**

**NOTES      TO FINANCIAL STATEMENTS **

**September      30, 2005**

**(Unaudited)**

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

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

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

**Fair      Value of Financial Instruments**

**Asset      Retirement Obligation**

|                                                                      |   | **Three****Months** |      | **Nine****Months** |   |
|---------------------------------------------------------------------------|--------|---------------------|-----------|--------------------|--------|
|                                                                      |   | **2005**            |      | **2005**           |   |
| Asset                  retirement obligation at beginning of period       |   | $                   | 1,354,900 |               | $      | 276,000 |   |
| Accretion                  expense                                        |   |                | 19,700    |               |   | 59,200 |   |
| Change                  in estimate on asset retirement obligation        |   |                | ─   |               |   | 1,039,400 |   |
| Total                  asset retirement obligation at end of period  |   | $                   | 1,374,600 |               | $      | 1,374,600 |   |

----

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

**(A      Delaware Limited Partnership)**

**NOTES      TO FINANCIAL STATEMENTS **

**September      30, 2005**

**(Unaudited)**

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

**Supplemental      Cash Flow Information**

**Credit      Risk**

**Comprehensive      Income**

**Property      and Equipment**

|                                                  |   | **At                September 30,****2005** |       | **At                December 31,****2004** |   |
|-------------------------------------------------------|--------|---------------------------------------------|------------|--------------------------------------------|--------|
| Capitalized                costs of properties:       |   |                                        |       |                                       |   |   |   |
| Proved                properties                 |   | $                                           | 1,310,600  |                                       | $      | 1,505,500 |   |
| Wells                and related equipment            |   |                                        | 66,503,300 |                                       |   | 69,732,800 |   |
|                                                  |   |                                        | 67,813,900 |                                       |   | 70,878,300 |   |
|                                                  |   |                                        |       |                                       |   |   |   |
| Accumulated                depreciation and depletion |   |                                        | (5,161,100 | )                                          |   | (97,100 | ) |
|                                                  |   | $                                           | 62,652,800 |                                       | $      | 70,781,200 |   |

----

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

**(A      Delaware Limited Partnership)**

**NOTES      TO FINANCIAL STATEMENTS**

**September      30, 2005**

**(Unaudited)**

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

**Property      and Equipment (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 nine months ended                September 30, 2005 were $34,200 and $52,100,                respectively. |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Monthly                well supervision fees which are included in production expenses in                the                Statement of Operations are payable to Atlas at $285 per well per                month                for operating and maintaining the wells. Well supervision fees incurred                for the three and nine months ended September 30, 2005 were $130,000                and                $198,000, 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 nine months                ended                September 30, 2005 were $152,200 and $218,400, respectively. |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Adjusted                asset contributions from the managing general partner which are included                on the statement of cash flows for the nine months ended September                30,                2005 were $4,103,800. |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**Major      Customers**

----

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

**(A      Delaware Limited Partnership)**

**NOTES      TO FINANCIAL STATEMENTS **

**September      30, 2005**

**(Unaudited)**

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

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

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

**Forward-Looking      Statements**

**Results      of Operations**

----

**Results      of Operations (Continued)**

|                                                                 |   | **Three                Months**  |   | **Nine                Months**   |   |
|----------------------------------------------------------------------|--------|----------------------------------|--------|----------------------------------|--------|
|                                                                 |   | **Ended**                        |   | **Ended**                        |   |
|                                                                 |   | **September                30,** |   | **September                30,** |   |
|                                                                 |   | **2005**                         |   | **2005**                         |   |
| Production                revenues (in thousands):                   |   |                             |   |                             |   |   |   |
| Gas                                                                  |   | $                                | 3,310  |                             | $      | 4,804 |   |
| Oil                                                                  |   | $                                | 229    |                             | $      | 327 |   |
|                                                                 |   | $                                | 3,539  |                             | $      | 5,131 |   |
|                                                                 |   |                             |   |                             |   |   |   |
| Production                volumes:                                   |   |                             |   |                             |   |   |   |
| Gas                (thousands of cubic feet (“mcf”)/day) |   |                             | 5,226  |                             |   | 2,539 |   |
| Oil                (barrels (“bbls”)/day)                |   |                             | 42     |                             |   | 22 |   |
|                                                                 |   |                             |   |                             |   |   |   |
| Average                sales prices:                                 |   |                             |   |                             |   |   |   |
| Gas                (per mcf)                                         |   | $                                | 6.88   |                             | $      | 6.93 |   |
| Oil                (per bbl)                                         |   | $                                | 59.57  |                             | $      | 55.29 |   |
|                                                                 |   |                             |   |                             |   |   |   |
| Average                production costs:                             |   |                             |   |                             |   |   |   |
| As                a percent of sales                                 |   |                             | 13     | %                                |   | 13 | % |
| Per                mcf equivalent unit (“mcfe”)          |   | $                                | .92    |                             | $      | .89 |   |
| Depletion                per mcfe                                    |   | $                                | 4.49   |                             | $      | 6.95 |   |

**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*

**ITEM      3. CONTROLS AND PROCEDURES**

**Evaluation      of Disclosure Controls and Procedures**

----

**PART      II.** **OTHERINFORMATION**

**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**

| 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                 |

| By:  | (Signature                and Title): | /s/                Freddie M. Kotek                                  |
|-----------|---------------------------------------|----------------------------------------------------------------------|
|      |                                  | Freddie                M. Kotek, Chairman of the Board of Directors, |
|      |                                  | Chief                Executive Officer and President                 |

|   |                                  |                                                                               |
|--------|---------------------------------------|------------------------------------------------------------------------------------|
| By:    | (Signature                and Title): | /s/                Nancy J. McGurk                                                 |
|   |                                  | Nancy                J. McGurk, Senior Vice President,                             |
|   |                                  | Chief                Financial Officer and Chief Accounting                Officer |

----