|                      | **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 June 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 June 30, 2006 and December 31, 2005                (Unaudited)                          | 3        |
|                        |   |                                                                                                                        |     |
|                        |   | Statements                of Operations for the Three and Six Months ended June 30, 2006 and                2005            |     |
|                        |   | (Unaudited)                                                                                                                 | 4        |
|                        |   |                                                                                                                        |     |
|                        |   | Statement                of Partners’ Capital Accounts for the Six Months ended June 30,                2006          |     |
|                        |   | (Unaudited)                                                                                                                 | 5        |
|                        |   |                                                                                                                        |     |
|                        |   | Statements                of Cash Flows for the Six Months ended June 30, 2006 and                2005                      |     |
|                        |   | (Unaudited)                                                                                                                 | 6        |
|                        |   |                                                                                                                        |     |
|                        |   | Notes                to Financial Statements (Unaudited)                                                                    | 7-11     |
|                        |   |                                                                                                                        |     |
| Item                2:      |   | Management’s                Discussion and Analysis of Financial Condition or Plan of                Operations  | 12-15    |
|                        |   |                                                                                                                        |     |
| Item                3:      |   | Controls                and Procedures                                                                                      | 15       |
|                        |   |                                                                                                                        |     |
| **PART                II.** |   | **OTHER                INFORMATION**                                                                                        |     |
|                        |   |                                                                                                                        |     |
| Item                6:      |   | Exhibits                                                                                                                    | 15       |
|                        |   |                                                                                                                        |     |
|                        |   |                                                                                                                        |     |
| **SIGNATURES**         | 16     |
|                        |   |                                                                                                                        |     |
| **CERTIFICATIONS**     | 17-20  |

**PART      I**

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

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

**BALANCE      SHEETS**

**(Unaudited)**

|                                                       |   | **June                30,** |       | **December                31,** |   |
|------------------------------------------------------------|--------|-----------------------------|------------|---------------------------------|--------|
|                                                       |   | **2006**                    |       | **2005**                        |   |
|                                                       |   |                        |       |                            |   |   |   |
| **ASSETS**                                                 |   |                        |       |                            |   |   |   |
| Current                Assets:                             |   |                        |       |                            |   |   |   |
| Cash                and cash equivalents                   |   | $                           | 2,621,500  |                            | $      | 1,817,000 |   |
| Accounts                receivable - affiliate             |   |                        | 4,301,700  |                            |   | 7,078,800 |   |
| Hedge                receivable short-term-affiliate       |   |                        | 862,500    |                            |   | 223,400 |   |
| Total                current assets                        |   |                        | 7,785,700  |                            |   | 9,119,200 |   |
|                                                       |   |                        |       |                            |   |   |   |
| Oil                and gas properties, net            |   |                        | 59,000,400 |                            |   | 62,837,400 |   |
|                                                       |   |                        |       |                            |   |   |   |
| Hedge                receivable long-term-affiliate   |   |                        | 1,159,800  |                            |   | ― |   |
|                                                       |   | $                           | 67,945,900 |                            | $      | 71,956,600 |   |
|                                                       |   |                        |       |                            |   |   |   |
| **LIABILITIES                AND PARTNERS’ CAPITAL** |   |                        |       |                            |   |   |   |
| Current                liabilities:                        |   |                        |       |                            |   |   |   |
| Accrued                liabilities                    |   | $                           | 11,400     |                            | $      | 20,200 |   |
| Hedge                liability short-term-affiliate        |   |                        | ―    |                            |   | 21,900 |   |
| Total                current liabilities                   |   |                        | 11,400     |                            |   | 42,100 |   |
|                                                       |   |                        |       |                            |   |   |   |
| Asset                retirement obligation            |   |                        | 2,151,600  |                            |   | 2,089,000 |   |
| Hedge                liability long-term-affiliate    |   |                        | 1,430,300  |                            |   | 977,400 |   |
|                                                       |   |                        |       |                            |   |   |   |
|                                                       |   |                        |       |                            |   |   |   |
| Partners’                capital:                    |   |                        |       |                            |   |   |   |
| Managing                general partner                    |   |                        | 15,890,900 |                            |   | 18,132,100 |   |
| Investor                partners (5,256.95 units)          |   |                        | 47,869,700 |                            |   | 51,491,900 |   |
| Accumulated                comprehensive income (loss)     |   |                        | 592,000    |                            |   | (775,900 | ) |
|                                                       |   |                        | 64,352,600 |                            |   | 68,848,100 |   |
|                                                       |   | $                           | 67,945,900 |                            | $      | 71,956,600 |   |

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

**STATEMENTS      OF OPERATIONS **

**(Unaudited)**

|                                                             |   | **Three                Months Ended** |      | **Six                Months Ended** |   |
|------------------------------------------------------------------|--------|---------------------------------------|-----------|-------------------------------------|--------|
|                                                             |   | **June                30,**           |      | **June                30,**         |   |
|                                                             |   | **2006**                              |      | **2005**                            |   | **2006** |   | **2005** |   |
| **REVENUES:**                                                    |   |                                  |      |                                |   |   |   |   |   |   |   |   |   |
| Natural                gas and oil sales                         |   | $                                     | 3,352,800 |                                | $      | 1,148,600 |   | $ | 7,048,600 |   | $ | 1,591,700 |   |
| Interest                income                                   |   |                                  | 26,300    |                                |   | 900 |   |   | 41,400 |   |   | 900 |   |
| Total                revenues                                    |   |                                  | 3,379,100 |                                |   | 1,149,500 |   |   | 7,090,000 |   |   | 1,592,600 |   |
|                                                             |   |                                  |      |                                |   |   |   |   |   |   |   |   |   |
| **COSTS                AND EXPENSES:**                           |   |                                  |      |                                |   |   |   |   |   |   |   |   |   |
| Production                expenses                          |   |                                  | 789,400   |                                |   | 147,800 |   |   | 1,365,700 |   |   | 185,200 |   |
| Depletion                                                   |   |                                  | 1,461,300 |                                |   | 2,049,800 |   |   | 2,748,700 |   |   | 2,802,800 |   |
| Accretion                of asset retirement obligation          |   |                                  | 31,300    |                                |   | 19,800 |   |   | 62,600 |   |   | 39,500 |   |
| General                and administrative expenses          |   |                                  | 67,500    |                                |   | 47,900 |   |   | 123,800 |   |   | 55,200 |   |
| Total                expenses                                    |   |                                  | 2,349,500 |                                |   | 2,265,300 |   |   | 4,300,800 |   |   | 3,082,700 |   |
| **Net                earnings (loss)**                      |   | $                                     | 1,029,600 |                                | $      | (1,115,800 | ) | $ | 2,789,200 |   | $ | (1,490,100 | ) |
|                                                             |   |                                  |      |                                |   |   |   |   |   |   |   |   |   |
| **Allocation                of net earnings (loss):**            |   |                                  |      |                                |   |   |   |   |   |   |   |   |   |
| Managing                general partner                          |   | $                                     | 635,700   |                                | $      | (134,600 | ) | $ | 1,494,600 |   | $ | (171,600 | ) |
| Investor                partners                                 |   | $                                     | 393,900   |                                | $      | (981,200 | ) | $ | 1,294,600 |   | $ | (1,318,500 | ) |
| Net                earnings (loss) per investor partnership unit |   | $                                     | 75        |                                | $      | (187 | ) | $ | 246 |   | $ | (251 | ) |

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

**STATEMENT      OF PARTNERS’ CAPITAL ACCOUNTS**

**FOR      THE SIX MONTHS ENDED June 30, 2006**

**(Unaudited)**

|                                                    |   | **Managing** |       |         |   | **Accumulated**                  |   |      |      |
|---------------------------------------------------------|--------|--------------|------------|--------------|--------|----------------------------------|--------|-----------|-----------|
|                                                    |   | **General**  |       | **Investor** |   | **Comprehensive**                |   |      |      |
|                                                    |   | **Partner**  |       | **Partners** |   | **Income                (Loss)** |   | **Total** |      |
|                                                    |   |         |       |         |   |                             |   |      |      |   |   |   |   |
| **Balance                at January 1, 2006**           |   | $            | 18,132,100 |         | $      | 51,491,900                       |   | $         | (775,900  | ) | $ | 68,848,100 |   |
|                                                    |   |         |       |         |   |                             |   |      |      |   |   |   |   |
| Participation                in revenues and expenses:  |   |         |       |         |   |                             |   |      |      |   |   |   |   |
| Net                production revenues                  |   |         | 1,989,000  |         |   | 3,693,900                        |   |      | ―   |   |   | 5,682,900 |   |
| Interest                income                          |   |         | 14,500     |         |   | 26,900                           |   |      | ―   |   |   | 41,400 |   |
| Depletion                                               |   |         | (443,700   | )            |   | (2,305,000                       | )      |      | ―   |   |   | (2,748,700 | ) |
| Accretion                of asset retirement obligation |   |         | (21,900    | )            |   | (40,700                          | )      |      | ―   |   |   | (62,600 | ) |
| General                and administrative               |   |         | (43,300    | )            |   | (80,500                          | )      |      | ―   |   |   | (123,800 | ) |
| Net                earnings                             |   |         | 1,494,600  |         |   | 1,294,600                        |   |      | ―   |   |   | 2,789,200 |   |
|                                                    |   |         |       |         |   |                             |   |      |      |   |   |   |   |
|                                                    |   |         |       |         |   |                             |   |      |      |   |   |   |   |
| Other                comprehensive income               |   |         | ―    |         |   | ―                          |   |      | 1,367,900 |   |   | 1,367,900 |   |
|                                                    |   |         |       |         |   |                             |   |      |      |   |   |   |   |
| MGP                adjusted asset contributions         |   |         | (1,088,300 | )            |   | ―                          |   |      | ―   |   |   | (1,088,300 | ) |
|                                                    |   |         |       |         |   |                             |   |      |      |   |   |   |   |
| Distributions                to partners                |   |         | (2,647,500 | )            |   | (4,916,800                       | )      |      | ―   |   |   | (7,564,300 | ) |
|                                                    |   |         |       |         |   |                             |   |      |      |   |   |   |   |
| **Balance                at June 30, 2006**             |   | $            | 15,890,900 |         | $      | 47,869,700                       |   | $         | 592,000   |   | $ | 64,352,600 |   |

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

**STATEMENT      OF CASH FLOWS **

**(Unaudited)**

|                                                                                                                     |   | **Six                Months Ended** |       |
|--------------------------------------------------------------------------------------------------------------------------|--------|-------------------------------------|------------|
|                                                                                                                     |   | **June                30,**         |       |
|                                                                                                                     |   | **2006**                            |       | **2005** |   |
| **Cash                flows from operating activities:**                                                                 |   |                                |       |   |   |   |   |
| Net                earnings (loss)                                                                                       |   | $                                   | 2,789,200  |   | $ | (1,490,100 | ) |
| Adjustments                to reconcile net earnings (loss) to net cash provided by operating                activities: |   |                                |       |   |   |   |   |
| Depletion                                                                                                                |   |                                | 2,748,700  |   |   | 2,802,800 |   |
| Accretion                of asset retirement obligation                                                                  |   |                                | 62,600     |   |   | 39,500 |   |
| Decrease                (increase) in accounts receivable - affiliate                                                    |   |                                | 2,777,100  |   |   | (683,200 | ) |
| (Decrease)                increase in accrued liabilities                                                                |   |                                | (8,800     | ) |   | 10,000 |   |
| Net                cash provided by operating activities                                                            |   |                                | 8,368,800  |   |   | 679,000 |   |
|                                                                                                                     |   |                                |       |   |   |   |   |
| **Cash                flows from financing activities:**                                                                 |   |                                |       |   |   |   |   |
| Distribution                to partners                                                                                  |   |                                | (7,564,300 | ) |   | ― |   |
| Net                cash used in financing activities                                                                     |   |                                | (7,564,300 | ) |   | ― |   |
|                                                                                                                     |   |                                |       |   |   |   |   |
| Net                increase in cash and cash equivalents                                                            |   |                                | 804,500    |   |   | 679,000 |   |
| Cash                and cash equivalents at beginning of period                                                     |   |                                | 1,817,000  |   |   | ― |   |
| Cash                and cash equivalents at end of period                                                           |   | $                                   | 2,621,500  |   | $ | 679,000 |   |
|                                                                                                                     |   |                                |       |   |   |   |   |
| **Supplemental                schedule of non-cash investing and financing                activities:**                  |   |                                |       |   |   |   |   |
| Assets                contributed by managing general partner:                                                           |   |                                |       |   |   |   |   |
| Tangible                equipment/lease costs, included in oil and gas properties                                        |   | $                                   | 788,400    |   | $ | ― |   |
| Intangible                drilling costs included in oil and gas properties                                         |   |                                | 299,900    |   |   |   |   |
|                                                                                                                     |   | $                                   | 1,088,300  |   | $ | ― |   |
|                                                                                                                     |   |                                |       |   |   |   |   |
| Asset                retirement obligation and cost                                                                      |   | $                                   | ―    |   | $ | 1,039,400 |   |

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

**NOTES      TO FINANCIAL STATEMENTS **

**June      30, 2006**

**(Unaudited)**

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

**Atlas      Resources, LLC Change in Fiscal Year End**

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

**Receivables**

**Revenue      Recognition**

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

**NOTES      TO FINANCIAL STATEMENTS **

**June      30, 2006**

**(Unaudited)**

**Reclassifications**

**Asset      Retirement Obligation**

|                                                                                    |   | **Three                Months Ended** |      | **Six                Months Ended** |   |
|-----------------------------------------------------------------------------------------|--------|---------------------------------------|-----------|-------------------------------------|--------|
|                                                                                    |   | **June                30,**           |      | **June                30,**         |   |
|                                                                                    |   | **2006**                              |      | **2005**                            |   | **2006** |   | **2005** |   |
|                                                                                    |   |                                  |      |                                |   |   |   |   |   |   |   |   |   |
| Asset                retirement obligation at beginning of period                       |   | $                                     | 2,120,300 |                                | $      | 295,700 |   | $ | 2,089,000 |   | $ | 276,000 |   |
| Accretion                expense                                                        |   |                                  | 31,300    |                                |   | 19,800 |   |   | 62,600 |   |   | 39,500 |   |
| Revision                in estimates                                                    |   |                                  | ―   |                                |   | 1,039,400 |   |   | ― |   |   | 1,039,400 |   |
| Total                asset retirement obligation,                at end of period  |   | $                                     | 2,151,600 |                                | $      | 1,354,900 |   | $ | 2,151,600 |   | $ | 1,354,900 |   |

**Concentration      of Credit Risk**

**Property      and Equipment**

| Oil                and gas properties consist of the following at the dates                indicated: |   | **At                June 30,** |        | **At                December 31,** |   |
|-------------------------------------------------------------------------------------------------------|--------|--------------------------------|-------------|------------------------------------|--------|
|                                                                                                  |   | **2006**                       |        | **2005**                           |   |
| Capitalized                costs of properties:                                                       |   |                           |        |                               |   |   |   |
| Proved                properties                                                                 |   | $                              | 1,505,300   |                               | $      | 1,536,400 |   |
| Wells                and related equipment                                                            |   |                           | 68,324,100  |                               |   | 69,381,300 |   |
|                                                                                                  |   |                           | 69,829,400  |                               |   | 70,917,700 |   |
|                                                                                                  |   |                           |        |                               |   |   |   |
| Accumulated                depletion                                                                  |   |                           | (10,829,000 | )                                  |   | (8,080,300 | ) |
|                                                                                                  |   | $                              | 59,000,400  |                               | $      | 62,837,400 |   |

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

**NOTES      TO FINANCIAL STATEMENTS **

**June      30, 2006**

**(Unaudited)**

**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 June                30,                2006 and 2005 were $50,200 and $14,500, respectively; and $95,700                and                $17,900 for the six months ended June 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 June 30, 2006 and 2005 were $194,500                and                $55,000, respectively; and $367,300 and $68,000 for the six months                ended                June 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 June 30, 2006                and                2005 were $407,200 and $46,700, respectively; and $637,700 and $66,200                for                the six months ended June 30, 2006 and 2005,                respectively. |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Adjusted                asset contributions from the managing general partner which are included                on the Statement of Cash Flows for the six months ended June 30,                2006 were                $1,088,300. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**Comprehensive      Income**

|                                                        |   | **Three                Months Ended** |      | **Six                Months Ended** |   |
|-------------------------------------------------------------|--------|---------------------------------------|-----------|-------------------------------------|--------|
|                                                        |   | **June                30,**           |      | **June                30,**         |   |
|                                                        |   | **2006**                              |      | **2005**                            |   | **2006** |   | **2005** |   |
|                                                        |   |                                  |      |                                |   |   |   |   |   |   |   |   |   |
| Net                earnings (loss)                          |   | $                                     | 1,029,600 |                                | $      | (1,115,800 | ) | $ | 2,789,200 |   | $ | (1,490,100 | ) |
| Other                comprehensive income:                  |   |                                  |      |                                |   |   |   |   |   |   |   |   |   |
| Unrealized                holding gain on hedging contracts |   |                                  | 1,108,900 |                                |   | ― |   |   | 1,972,400 |   |   | ― |   |
| Less:                reclassification adjustment for (gain) |   |                                  |      |                                |   |   |   |   |   |   |   |   |   |
| realized                in net earnings                |   |                                  | (326,200  | )                                   |   | ― |   |   | (604,500 | ) |   | ― |   |
|                                                        |   |                                  | 782,700   |                                |   | ― |   |   | 1,367,900 |   |   | ― |   |
| Comprehensive                income (loss)             |   | $                                     | 1,812,300 |                                | $      | (1,115,800 | ) | $ | 4,157,100 |   | $ | (1,490,100 | ) |

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

**NOTES      TO FINANCIAL STATEMENTS **

**June      30, 2006**

**(Unaudited)**

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

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

**NOTE      4 - DERIVATIVE INSTRUMENTS**

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

**NOTES      TO FINANCIAL STATEMENTS **

**June      30, 2006**

**(Unaudited)**

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

| **Natural                Gas Fixed - Price Swaps** |   |                           |      |                           |   |
|----------------------------------------------------|--------|--------------------------------|-----------|--------------------------------|--------|
|                                               |   |                           |      |                           |   |   |   |
| **Production**                                     |   |                           |      | **Average**                    |   | **Fair                Value** |   |
| **Period**                                         |   | **Volumes**                    |      | **Fixed                Price** |   | **Liability                (2)** |   |
| **Ended                June 30,**                  |   | **(MMBTU)                (1)** |      | **(per                MMBTU)** |   | **(in                thousands)** |   |
|                                               |   |                           |      |                           |   |   |   |
| 2007                                               |   |                           | 619,100   |                           | $      | 9.67 |   | $ | 863 |   |
| 2008                                               |   |                           | 1,348,700 |                           |   | 8.76 |   |   | (506 | ) |
| 2009                                               |   |                           | 1,122,100 |                           |   | 8.69 |   |   | 44 |   |
| 2010                                               |   |                           | 447,700   |                           |   | 8.61 |   |   | 191 |   |
|                                               |   |                           |      |                           |   |   |   |   |   |   |
| Total                asset                         | $      | 592                            |      |

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

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

|                                  |   | **June                30, 2006** |   | **December                31, 2005** |   |
|---------------------------------------|--------|----------------------------------|--------|--------------------------------------|--------|
|                                  |   | **Book                Value**    |   | **Fair                Value**        |   | **Book                Value** |   | **Fair                Value** |   |
| Assets                                |   |                             |   |                                 |   |   |   |   |   |   |   |   |   |
| Derivative                instruments |   | $                                | 2,022  |                                 | $      | 2,022 |   | $ | 223 |   | $ | 223 |   |
|                                  |   | $                                | 2,022  |                                 | $      | 2,022 |   | $ | 223 |   | $ | 223 |   |
| Liabilities                           |   |                             |   |                                 |   |   |   |   |   |   |   |   |   |
| Derivative                instruments |   | $                                | (1,430 | )                                    | $      | (1,430 | ) | $ | (999 | ) | $ | (999 | ) |
|                                  |   | $                                | 592    |                                 | $      | 592 |   | $ | (776 | ) | $ | (776 | ) |

**NOTE      5 - SUBSEQUENT EVENTS**

| **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** |   | **Six                Months Ended** |   |
|----------------------------------------------------|--------|---------------------------------------|--------|-------------------------------------|--------|
|                                               |   | **June                30,**           |   | **June                30,**         |   |
|                                               |   | **2006**                              |   | **2005**                            |   | **2006** |   | **2005** |   |
| Production                revenues (in thousands): |   |                                  |   |                                |   |   |   |   |   |   |   |   |   |
| Gas                                                |   | $                                     | 3,208  |                                | $      | 1,064 |   | $ | 6,810 |   | $ | 1,494 |   |
| Oil                                                |   | $                                     | 145    |                                | $      | 84 |   | $ | 239 |   |   | 98 |   |
| Total                                              |   | $                                     | 3,353  |                                | $      | 1,148 |   | $ | 7,049 |   | $ | 1,592 |   |
|                                               |   |                                  |   |                                |   |   |   |   |   |   |   |   |   |
| Production                volumes:                 |   |                                  |   |                                |   |   |   |   |   |   |   |   |   |
| Gas                (mcf/day) (2)                   |   |                                  | 3,838  |                                |   | 1,691 |   |   | 3,606 |   |   | 1,174 |   |
| Oil                (bbls/day) (2)                  |   |                                  | 26     |                                |   | 19 |   |   | 22 |   |   | 11 |   |
| Total                (mcfe/day) (2)                |   |                                  | 3,994  |                                |   | 1,805 |   |   | 3,738 |   |   | 1,240 |   |
|                                               |   |                                  |   |                                |   |   |   |   |   |   |   |   |   |
| Average                sales prices:               |   |                                  |   |                                |   |   |   |   |   |   |   |   |   |
| Gas                (per mcf) (1) (2)               |   | $                                     | 9.18   |                                | $      | 6.92 |   | $ | 10.43 |   | $ | 7.03 |   |
| Oil                (per bbl) (2)                   |   | $                                     | 62.04  |                                | $      | 47.93 |   | $ | 60.80 |   | $ | 47.34 |   |
|                                               |   |                                  |   |                                |   |   |   |   |   |   |   |   |   |
| Average                production costs:           |   |                                  |   |                                |   |   |   |   |   |   |   |   |   |
| As                a percent of sales               |   |                                  | 24     | %                                   |   | 13 | % |   | 19 | % |   | 12 | % |
| Per                mcfe (2)                        |   | $                                     | 2.17   |                                | $      | .90 |   | $ | 2.02 |   | $ | .82 |   |
|                                               |   |                                  |   |                                |   |   |   |   |   |   |   |   |   |
| Depletion                per mcfe             |   | $                                     | 4.02   |                                | $      | 12.46 |   | $ | 4.06 |   | $ | 12.46 |   |

| (1)   | The                average sales price per mcf before the effects of hedging was $9.38                for                the six months ended June 30, 2006. There were no hedging transactions                in                the period ended June 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**

**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:                August 14, 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:                August 14, 2006                                                                                                                         |   | By:/s/                Freddie M. Kotek |
|                                                                                                                                                         |   | Freddie                M. Kotek, Chairman of the Board of Directors, |
|                                                                                                                                                         |   | Chief                Executive Officer and President |
|                                                                                                                                                         |   |   |
|                                                                                                                                                         |   |   |
|                                                                                                                                                         |   |   |
|                                                                                                                                                         |   |   |
| Date:                August 14, 2006                                                                                                                         |   | By:/s/                Nancy J. McGurk |
|                                                                                                                                                         |   | Nancy                J. McGurk, Vice President, Chief Financial Officer and                Chief |
|                                                                                                                                                         |   | Accounting                Officer |
|                                                                                                                                                         |   |   |
|                                                                                                                                                         |   |   |