|                        | **United                  States Securities and Exchange Commission**         |
|-----------------------------|-------------------------------------------------------------------------------|
|                        |                                                                          |
|                        | **Washington,                  D.C. 20549**                                   |
|                        |                                                                          |
|                        | **Form                  10 QSB**                                              |
|                        |                                                                          |
| (Mark                  One) |                                                                          |
|                        |                                                                          |
| **R**                       | **QUARTERLY                  REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE** |
|                        | **SECURITIES                  EXCHANGE ACT OF 1934**                          |
|                        |                                                                          |
|                        | For                  the quarterly period ended September 30, 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.                  EmployerIdentification                  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 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.**

**INDEX        TO QUARTERLY REPORT**

**ON        FORM 10-QSB**

| **PART                  I.**  |   | **FINANCIAL                  INFORMATION**                                                                                                  | **PAGE** |
|-------------------------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------|----------|
|                          |   |                                                                                                                                        |     |
| Item                  1:      |   | Financial                  Statements                                                                                                       |     |
|                          |   |                                                                                                                                        |     |
|                          |   | Balance                  Sheets as of September 30, 2006 and December 31, 2005                  (Unaudited)                                 | 3        |
|                          |   |                                                                                                                                        |     |
|                          |   | Statements                  of Operations for the Three and Nine Months ended September 30,                  2006 and                  2005 |     |
|                          |   | (Unaudited)                                                                                                                                 | 4        |
|                          |   |                                                                                                                                        |     |
|                          |   | Statement                  of Partners’ Capital Accounts for the Nine Months ended September 30,                  2006                |     |
|                          |   | (Unaudited)                                                                                                                                 | 5        |
|                          |   |                                                                                                                                        |     |
|                          |   | Statements                  of Cash Flows for the Nine Months ended September 30, 2006 and                  2005                            |     |
|                          |   | (Unaudited)                                                                                                                                 | 6        |
|                          |   |                                                                                                                                        |     |
|                          |   | Notes                  to Financial Statements (Unaudited)                                                                                  | 7-12     |
|                          |   |                                                                                                                                        |     |
| Item                  2:      |   | Management’s                  Discussion and Analysis of Financial Condition or Plan of                  Operations                   | 12-15    |
|                          |   |                                                                                                                                        |     |
| 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.**

**BALANCE        SHEETS**

**(Unaudited)**

|                                                         |   | **September                  30,** |       | **December                  31,** |   |
|--------------------------------------------------------------|--------|------------------------------------|------------|-----------------------------------|--------|
|                                                         |   | **2006**                           |       | **2005**                          |   |
|                                                         |   |                               |       |                              |   |   |   |
| **ASSETS**                                                   |   |                               |       |                              |   |   |   |
| Current                  Assets:                             |   |                               |       |                              |   |   |   |
| Cash                  and cash equivalents                   |   | $                                  | 2,796,700  |                              | $      | 1,817,000 |   |
| Accounts                  receivable - affiliate             |   |                               | 2,687,300  |                              |   | 7,078,800 |   |
| Hedge                  receivable short-term-affiliate       |   |                               | 1,373,000  |                              |   | 223,400 |   |
| Total                  current assets                        |   |                               | 6,857,000  |                              |   | 9,119,200 |   |
|                                                         |   |                               |       |                              |   |   |   |
| Oil                  and gas properties, net                 |   |                               | 58,086,300 |                              |   | 62,837,400 |   |
|                                                         |   |                               |       |                              |   |   |   |
| Hedge                  receivable long-term-affiliate        |   |                               | 1,469,000  |                              |   | ― |   |
|                                                         |   | $                                  | 66,412,300 |                              | $      | 71,956,600 |   |
|                                                         |   |                               |       |                              |   |   |   |
| **LIABILITIES                  AND PARTNERS’ CAPITAL** |   |                               |       |                              |   |   |   |
| Current                  liabilities:                        |   |                               |       |                              |   |   |   |
| Accrued                  liabilities                         |   | $                                  | 13,500     |                              | $      | 20,200 |   |
| Hedge                  liability short-term-affiliate        |   |                               | ―    |                              |   | 21,900 |   |
| Total                  current liabilities                   |   |                               | 13,500     |                              |   | 42,100 |   |
|                                                         |   |                               |       |                              |   |   |   |
| Asset                  retirement obligation                 |   |                               | 2,183,000  |                              |   | 2,089,000 |   |
| Hedge                  liability long-term-affiliate         |   |                               | 140,900    |                              |   | 977,400 |   |
|                                                         |   |                               |       |                              |   |   |   |
|                                                         |   |                               |       |                              |   |   |   |
| Partners’                  capital:                    |   |                               |       |                              |   |   |   |
| Managing                  general partner                    |   |                               | 15,611,900 |                              |   | 18,132,100 |   |
| Limited                  partners (5,256.95 units)           |   |                               | 45,761,900 |                              |   | 51,491,900 |   |
| Accumulated                  comprehensive income (loss)     |   |                               | 2,701,100  |                              |   | (775,900 | ) |
|                                                         |   |                               | 64,074,900 |                              |   | 68,848,100 |   |
|                                                         |   | $                                  | 66,412,300 |                              | $      | 71,956,600 |   |

----

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

**STATEMENTS        OF OPERATIONS **

**(Unaudited)**

|                                                              |   | **Three                  Months Ended** |      | **Nine                  Months Ended** |   |
|-------------------------------------------------------------------|--------|-----------------------------------------|-----------|----------------------------------------|--------|
|                                                              |   | **September                  30,**      |      | **September                  30,**     |   |
|                                                              |   | **2006**                                |      | **2005**                               |   | **2006** |   | **2005** |   |
| **REVENUES:**                                                     |   |                                    |      |                                   |   |   |   |   |   |   |   |   |   |
| Natural                  gas and oil sales                        |   | $                                       | 3,003,700 |                                   | $      | 3,538,700 |   | $ | 10,052,300 |   | $ | 5,130,400 |   |
| Interest                  income                                  |   |                                    | 21,100    |                                   |   | 2,600 |   |   | 62,500 |   |   | 3,500 |   |
| Total                  revenues                                   |   |                                    | 3,024,800 |                                   |   | 3,541,300 |   |   | 10,114,800 |   |   | 5,133,900 |   |
|                                                              |   |                                    |      |                                   |   |   |   |   |   |   |   |   |   |
| **COSTS                  AND EXPENSES:**                          |   |                                    |      |                                   |   |   |   |   |   |   |   |   |   |
| Production                  expenses                              |   |                                    | 661,000   |                                   |   | 462,300 |   |   | 2,026,700 |   |   | 647,500 |   |
| Depletion                                                         |   |                                    | 1,360,400 |                                   |   | 2,261,200 |   |   | 4,109,100 |   |   | 5,064,000 |   |
| Accretion                  of asset retirement obligation         |   |                                    | 31,400    |                                   |   | 19,700 |   |   | 94,000 |   |   | 59,200 |   |
| General                  and administrative expenses              |   |                                    | 57,900    |                                   |   | 52,300 |   |   | 181,700 |   |   | 107,500 |   |
| Total                  expenses                                   |   |                                    | 2,110,700 |                                   |   | 2,795,500 |   |   | 6,411,500 |   |   | 5,878,200 |   |
| **Net                  earnings (loss)**                          |   | $                                       | 914,100   |                                   | $      | 745,800 |   | $ | 3,703,300 |   | $ | (744,300 | ) |
|                                                              |   |                                    |      |                                   |   |   |   |   |   |   |   |   |   |
| **Allocation                  of net earnings (loss):**           |   |                                    |      |                                   |   |   |   |   |   |   |   |   |   |
| Managing                  general partner                         |   | $                                       | 584,100   |                                   | $      | 745,900 |   | $ | 2,078,700 |   | $ | 574,300 |   |
| Limited                  partners                                 |   | $                                       | 330,000   |                                   | $      | (100 | ) | $ | 1,624,600 |   | $ | (1,318,600 | ) |
| Net                  earnings (loss) per limited partnership unit |   | $                                       | 63        |                                   | $      | ― |   | $ | 309 |   | $ | (251 | ) |

----

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

**STATEMENT        OF PARTNERS’ CAPITAL ACCOUNTS**

**FOR        THE NINE MONTHS ENDED September 30, 2006**

**(Unaudited)**

|                                                      |   | **Managing** |       |         |   | **Accumulated**                    |   |      |      |
|-----------------------------------------------------------|--------|--------------|------------|--------------|--------|------------------------------------|--------|-----------|-----------|
|                                                      |   | **General**  |       | **Limited**  |   | **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                  |   |         | 2,809,000  |         |   | 5,216,600                          |   |      | ―   |   |   | 8,025,600 |   |
| Interest                  income                          |   |         | 21,900     |         |   | 40,600                             |   |      | ―   |   |   | 62,500 |   |
| Depletion                                                 |   |         | (655,700   | )            |   | (3,453,400                         | )      |      | ―   |   |   | (4,109,100 | ) |
| Accretion                  of asset retirement obligation |   |         | (32,900    | )            |   | (61,100                            | )      |      | ―   |   |   | (94,000 | ) |
| General                  and administrative               |   |         | (63,600    | )            |   | (118,100                           | )      |      | ―   |   |   | (181,700 | ) |
| Net                  earnings                             |   |         | 2,078,700  |         |   | 1,624,600                          |   |      | ―   |   |   | 3,703,300 |   |
|                                                      |   |         |       |         |   |                               |   |      |      |   |   |   |   |
|                                                      |   |         |       |         |   |                               |   |      |      |   |   |   |   |
| Other                  comprehensive income               |   |         | ―    |         |   | ―                            |   |      | 3,477,000 |   |   | 3,477,000 |   |
|                                                      |   |         |       |         |   |                               |   |      |      |   |   |   |   |
| MGP                  adjusted asset contributions         |   |         | (638,700   | )            |   | ―                            |   |      | ―   |   |   | (638,700 | ) |
|                                                      |   |         |       |         |   |                               |   |      |      |   |   |   |   |
| Distributions                  to partners                |   |         | (3,960,200 | )            |   | (7,354,600                         | )      |      | ―   |   |   | (11,314,800 | ) |
|                                                      |   |         |       |         |   |                               |   |      |      |   |   |   |   |
| **Balance                  at September 30, 2006**        |   | $            | 15,611,900 |         | $      | 45,761,900                         |   | $         | 2,701,100 |   | $ | 64,074,900 |   |

----

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

**STATEMENTS        OF CASH FLOWS **

**(Unaudited)**

|                                                                                                                         |   | **Nine                  Months Ended** |        |
|------------------------------------------------------------------------------------------------------------------------------|--------|----------------------------------------|-------------|
|                                                                                                                         |   | **September                  30,**     |        |
|                                                                                                                         |   | **2006**                               |        | **2005** |   |
| **Cash                  flows from operating activities:**                                                                   |   |                                   |        |   |   |   |   |
| Net                  earnings (loss)                                                                                         |   | $                                      | 3,703,300   |   | $ | (744,300 | ) |
| Adjustments                  to reconcile net earnings (loss) to net cash provided by operating                  activities: |   |                                   |        |   |   |   |   |
| Depletion                                                                                                                    |   |                                   | 4,109,100   |   |   | 5,064,000 |   |
| Accretion                  of asset retirement obligation                                                                    |   |                                   | 94,000      |   |   | 59,200 |   |
| Decrease                  (increase) in accounts receivable - affiliate                                                      |   |                                   | 4,391,500   |   |   | (2,398,100 | ) |
| (Decrease)                  increase in accrued liabilities                                                                  |   |                                   | (6,700      | ) |   | 13,600 |   |
| Net                  cash provided by operating activities                                                                   |   |                                   | 12,291,200  |   |   | 1,994,400 |   |
|                                                                                                                         |   |                                   |        |   |   |   |   |
| **Cash                  flows from investing activities:**                                                                   |   |                                   |        |   |   |   |   |
| Proceeds                  from asset sale                                                                                    |   |                                   | 3,300       |   |   | ― |   |
| Net                  cash provided by investing activities                                                                   |   |                                   | 3,300       |   |   | ― |   |
|                                                                                                                         |   |                                   |        |   |   |   |   |
| **Cash                  flows from financing activities:**                                                                   |   |                                   |        |   |   |   |   |
| Distribution                  to partners                                                                                    |   |                                   | (11,314,800 | ) |   | (678,100 | ) |
| Net                  cash used in financing activities                                                                       |   |                                   | (11,314,800 | ) |   | (678,100 | ) |
|                                                                                                                         |   |                                   |        |   |   |   |   |
| Net                  increase in cash and cash equivalents                                                                   |   |                                   | 979,700     |   |   | 1,316,300 |   |
| Cash                  and cash equivalents at beginning of period                                                            |   |                                   | 1,817,000   |   |   | ― |   |
| Cash                  and cash equivalents at end of period                                                                  |   | $                                      | 2,796,700   |   | $ | 1,316,300 |   |
|                                                                                                                         |   |                                   |        |   |   |   |   |
| **Supplemental                  schedule of non-cash investing and financing                  activities:**                  |   |                                   |        |   |   |   |   |
| Assets                  contributed by managing general partner:                                                             |   |                                   |        |   |   |   |   |
| Tangible                  equipment included in oil and gas properties                                                       |   | $                                      | (689,200    | ) | $ | (3,446,900 | ) |
| Lease                  costs included in oil and gas properties                                                              |   |                                   | (31,100     | ) |   | (194,900 | ) |
| Intangible                  drilling costs included in oil and gas properties                                                |   |                                   | 81,600      |   |   | (442,000 | ) |
|                                                                                                                         |   | $                                      | (638,700    | ) | $ | (4,103,800 | ) |
|                                                                                                                         |   |                                   |        |   |   |   |   |
| Asset                  retirement obligation and cost                                                                        |   | $                                      | ―     |   | $ | 1,039,400 |   |

----

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

**NOTES        TO FINANCIAL STATEMENTS **

**September        30, 2006**

**(Unaudited)**

**NOTE        1 **
**-**
**        NATURE OF OPERATIONS**

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

**Recently        Issued Financial Accounting Standards**

*Considering        the Effects of Prior Year Misstatements when Quantifying Misstatements in        Current Year Financial Statements*

*Fair        Value*
*Measurement*

----

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

**NOTES        TO FINANCIAL STATEMENTS **

**September        30, 2006**

**(Unaudited)**

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

**Receivables**

**Revenue        Recognition**

**Reclassifications**

**Asset        Retirement Obligation**

*Accounting        for Asset Retirement Obligations*

|                                                                                        |   | **Three                  Months Ended** |      | **Nine                  Months Ended** |   |
|---------------------------------------------------------------------------------------------|--------|-----------------------------------------|-----------|----------------------------------------|--------|
|                                                                                        |   | **September                  30,**      |      | **September                  30,**     |   |
|                                                                                        |   | **2006**                                |      | **2005**                               |   | **2006** |   | **2005** |   |
|                                                                                        |   |                                    |      |                                   |   |   |   |   |   |   |   |   |   |
| Asset                  retirement obligation at beginning of period                         |   | $                                       | 2,151,600 |                                   | $      | 1,354,900 |   | $ | 2,089,000 |   | $ | 276,000 |   |
| Accretion                  expense                                                          |   |                                    | 31,400    |                                   |   | 19,700 |   |   | 94,000 |   |   | 59,200 |   |
| Revision                  in estimates                                                      |   |                                    | ―   |                                   |   | ― |   |   | ― |   |   | 1,039,400 |   |
| Total                  asset retirement obligation,                  at end of period  |   | $                                       | 2,183,000 |                                   | $      | 1,374,600 |   | $ | 2,183,000 |   | $ | 1,374,600 |   |

----

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

**NOTES        TO FINANCIAL STATEMENTS **

**September        30, 2006**

**(Unaudited)**

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

**Concentration        of Credit Risk**

**Property        and Equipment**

| Oil                  and gas properties consist of the following at the dates                  indicated: |   | **At                  September 30,** |        | **At                  December 31,** |   |
|-----------------------------------------------------------------------------------------------------------|--------|---------------------------------------|-------------|--------------------------------------|--------|
|                                                                                                      |   | **2006**                              |        | **2005**                             |   |
| Capitalized                  costs of properties:                                                         |   |                                  |        |                                 |   |   |   |
| Proved                  properties                                                                        |   | $                                     | 1,505,300   |                                 | $      | 1,536,400 |   |
| Wells                  and related equipment                                                              |   |                                  | 68,770,400  |                                 |   | 69,381,300 |   |
|                                                                                                      |   |                                  | 70,275,700  |                                 |   | 70,917,700 |   |
|                                                                                                      |   |                                  |        |                                 |   |   |   |
| Accumulated                  depletion                                                                    |   |                                  | (12,189,400 | )                                    |   | (8,080,300 | ) |
|                                                                                                      |   | $                                     | 58,086,300  |                                 | $      | 62,837,400 |   |

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

| ·   | Administrative                costs which are included in general and administrative expenses in                the                Partnership’s Statements of Operations are payable at $75 per well per                month. Administrative costs incurred for the three months ended September                30, 2006 and 2005 were $49,900 and $34,200, respectively; and $145,600                and                $52,100 for the nine months ended September 30, 2006 and 2005,                respectively. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| ·   | Monthly                well supervision fees which are included in production expenses in                the                Partnership’s Statements of Operations are payable at $293 per well per                month for operating and maintaining the wells. Well supervision fees                incurred the three months ended September 30, 2006 and 2005 were                $200,500                and $130,000, respectively; and $567,800 and $198,000 for the nine                months                ended September 30, 2006 and 2005,                respectively. |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| ·   | Transportation                fees which are included in production expenses in the Partnership’s                Statements of Operations are payable at rates ranging from $.29-$.35                per                mcf (one thousand cubic feet) to 10% of the natural gas sales price.                Transportation costs incurred the three months ended September 30,                2006                and 2005 were $262,600 and $152,200, respectively; and $900,300 and                $218,400 for the nine months ended September 30, 2006 and 2005,                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,                2006 and 2005 were $638,700 and $4,103,800, respectively. The adjustments                in 2006 and 2005 resulted in a reduction in the oil and gas                properties costs. |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

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

**NOTES        TO FINANCIAL STATEMENTS **

**September        30, 2006**

**(Unaudited)**

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

**Comprehensive        Income**

|                                                          |   | **Three                  Months Ended** |      | **Nine                  Months Ended** |   |
|---------------------------------------------------------------|--------|-----------------------------------------|-----------|----------------------------------------|--------|
|                                                          |   | **September                  30,**      |      | **September                  30,**     |   |
|                                                          |   | **2006**                                |      | **2005**                               |   | **2006** |   | **2005** |   |
|                                                          |   |                                    |      |                                   |   |   |   |   |   |   |   |   |   |
| Net                  earnings (loss)                          |   | $                                       | 914,100   |                                   | $      | 745,800 |   | $ | 3,703,300 |   | $ | (744,300 | ) |
| Other                  comprehensive income:                  |   |                                    |      |                                   |   |   |   |   |   |   |   |   |   |
| Unrealized                  holding gain on hedging contracts |   |                                    | 2,441,100 |                                   |   | ― |   |   | 4,413,500 |   |   | ― |   |
| Less:                  reclassification adjustment for gains  |   |                                    |      |                                   |   |   |   |   |   |   |   |   |   |
| realized                  in net earnings                     |   |                                    | (332,000  | )                                      |   | ― |   |   | (936,500 | ) |   | ― |   |
| Total                  other comprehensive income             |   |                                    | 2,109,100 |                                   |   | ― |   |   | 3,477,000 |   |   | ― |   |
| Comprehensive                  income (loss)                  |   | $                                       | 3,023,200 |                                   | $      | 745,800 |   | $ | 7,180,300 |   | $ | (744,300 | ) |

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

**NOTE        4 - DERIVATIVE INSTRUMENTS**

----

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

**NOTES        TO FINANCIAL STATEMENTS **

**September        30, 2006**

**(Unaudited)**

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

| **Natural                  Gas Fixed - Price Swaps** |   |                             |    |                             |   |
|------------------------------------------------------|--------|----------------------------------|---------|----------------------------------|--------|
|                                                 |   |                             |    |                             |   |   |   |
| **Twelve                  Month**                    |   |                             |    | **Average**                      |   | **Fair                  Value** |   |
| **Production                  Period**               |   | **Volumes**                      |    | **Fixed                  Price** |   | **Asset                  (2)** |   |
| **Ended                  September 30,**             |   | **(MMBTU)                  (1)** |    | **(per                  MMBTU)** |   | **(in                  thousands)** |   |
|                                                 |   |                             |    |                             |   |   |   |   |   |   |
| 2007                                                 |   |                             | 690,100 |                             | $      | 9.26 |   | $ | 1,373 |   |
| 2008                                                 |   |                             | 999,300 |                             |   | 8.75 |   |   | 679 |   |
| 2009                                                 |   |                             | 747,400 |                             |   | 8.65 |   |   | 537 |   |
| 2010                                                 |   |                             | 165,800 |                             |   | 8.61 |   |   | 112 |   |
|                                                 |   |                             |    |                             |   |   |   |   |   |   |
| Total                  asset                         | $      | 2,701                            |    |

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

----

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

**NOTES        TO FINANCIAL STATEMENTS **

**September        30, 2006**

**(Unaudited)**

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

|                                    |   | **September                  30, 2006** |   | **December                  31, 2005** |   |
|-----------------------------------------|--------|-----------------------------------------|--------|----------------------------------------|--------|
|                                    |   | **Book                  Value**         |   | **Fair                  Value**        |   | **Book                  Value** |   | **Fair                  Value** |   |
| Assets                                  |   |                                    |   |                                   |   |   |   |   |   |   |   |   |   |
| Derivative                  instruments |   | $                                       | 2,842  |                                   | $      | 2,842 |   | $ | 223 |   | $ | 223 |   |
|                                    |   | $                                       | 2,842  |                                   | $      | 2,842 |   | $ | 223 |   | $ | 223 |   |
| Liabilities                             |   |                                    |   |                                   |   |   |   |   |   |   |   |   |   |
| Derivative                  instruments |   | $                                       | (141   | )                                      | $      | (141 | ) | $ | (999 | ) | $ | (999 | ) |
|                                    |   | $                                       | 2,701  |                                   | $      | 2,701 |   | $ | (776 | ) | $ | (776 | ) |

**NOTE        5 - SUBSEQUENT EVENT**

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

**Forward-Looking        Statements**

**General**

----

**Results        of Operations**

|                                                 |   | **Three                  Months Ended** |   | **Nine                  Months Ended** |   |
|------------------------------------------------------|--------|-----------------------------------------|--------|----------------------------------------|--------|
|                                                 |   | **September                  30,**      |   | **September                  30,**     |   |
|                                                 |   | **2006**                                |   | **2005**                               |   | **2006** |   | **2005** |   |
|                                                 |   |                                    |   |                                   |   |   |   |   |   |   |   |   |   |
| Production                  revenues (in thousands): |   |                                    |   |                                   |   |   |   |   |   |   |   |   |   |
| Gas                                                  |   | $                                       | 2,809  |                                   | $      | 3,310 |   | $ | 9,619 |   | $ | 4,804 |   |
| Oil                                                  |   | $                                       | 195    |                                   | $      | 229 |   | $ | 433 |   | $ | 327 |   |
| Total                                                |   | $                                       | 3,004  |                                   | $      | 3,539 |   | $ | 10,052 |   | $ | 5,131 |   |
|                                                 |   |                                    |   |                                   |   |   |   |   |   |   |   |   |   |
| Production                  volumes:                 |   |                                    |   |                                   |   |   |   |   |   |   |   |   |   |
| Gas                  (mcf/day) (2)                   |   |                                    | 3,582  |                                   |   | 5,226 |   |   | 3,598 |   |   | 2,539 |   |
| Oil                  (bbls/day) (2)                  |   |                                    | 32     |                                   |   | 42 |   |   | 25 |   |   | 22 |   |
| Total                  (mcfe/day) (2)                |   |                                    | 3,774  |                                   |   | 5,478 |   |   | 3,748 |   |   | 2,671 |   |
|                                                 |   |                                    |   |                                   |   |   |   |   |   |   |   |   |   |
| Average                  sales prices:               |   |                                    |   |                                   |   |   |   |   |   |   |   |   |   |
| Gas                  (per mcf) (1) (2)               |   | $                                       | 8.52   |                                   | $      | 6.88 |   | $ | 9.79 |   | $ | 6.93 |   |
| Oil                  (per bbl) (2)                   |   | $                                       | 66.14  |                                   | $      | 59.57 |   | $ | 63.09 |   | $ | 55.29 |   |
|                                                 |   |                                    |   |                                   |   |   |   |   |   |   |   |   |   |
| Average                  production costs:           |   |                                    |   |                                   |   |   |   |   |   |   |   |   |   |
| As                  a percent of sales               |   |                                    | 22     | %                                      |   | 13 | % |   | 20 | % |   | 13 | % |
| Per                  mcfe (2)                        |   | $                                       | 1.90   |                                   | $      | .92 |   | $ | 1.98 |   | $ | .89 |   |
|                                                 |   |                                    |   |                                   |   |   |   |   |   |   |   |   |   |
| Depletion                  per mcfe                  |   | $                                       | 3.92   |                                   | $      | 4.49 |   | $ | 4.01 |   | $ | 6.95 |   |

| (1)   | The                average sales price per mcf before the effects of hedging was $7.52                and                $8.76 for the three and nine months ended September 30, 2006,                respectively. There were no hedging transactions in the three and                nine                months ended September 30, 2005. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (2)   | “Mcf”                means thousand cubic feet, “mcfe” means thousand cubic feet equivalent and                “bbls” means barrels. Bbls are converted to mcfe using the ratio of six                mcfs to one bbl. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

**Natural        Gas Revenues**

**Oil        Revenues**

**Expenses.        **

----

**Liquidity        and Capital Resources**

**Critical        Accounting Policies**

**Recently        Issued Financial Accounting Standards**

*Considering        the Effects of Prior Year Misstatements when Quantifying Misstatements in        Current Year Financial Statements*

*Fair        Value*
*Measurement*

----

**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:                  November 13, 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:                  November 13, 2006                                                                                                                                                                                                                                              |   | By:/s/                  Freddie M. Kotek |
|                                                                                                                                                                                                                                                                                  |   | Freddie                  M. Kotek, Chairman of the Board of Directors, |
|                                                                                                                                                                                                                                                                                  |   | Chief                  Executive Officer and President |
|                                                                                                                                                                                                                                                                                  |   |   |
|                                                                                                                                                                                                                                                                                  |   |   |
| Date:                  November 13, 2006                                                                                                                                                                                                                                              |   | By:/s/                  Nancy J. McGurk |
|                                                                                                                                                                                                                                                                                  |   | Nancy                  J. McGurk, Vice President, Chief Financial Officer and                  Chief |
|                                                                                                                                                                                                                                                                                  |   | Accounting                  Officer |
|                                                                                                                                                                                                                                                                                  |   |   |
|                                                                                                                                                                                                                                                                                  |   |   |

----