|                                                                                                                                                 | United      States                                                                                  |
|------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------|
|                                                                                                                                                 |                                                                                                |
|                                                                                                                                                 | Securities      and Exchange Commission                                                             |
|                                                                                                                                                 |                                                                                                |
|                                                                                                                                                 | Washington,      D.C. 20549                                                                         |
|                                                                                                                                                 |                                                                                                |
|                                                                                                                                                 | Form      10-Q                                                                                      |
|                                                                                                                                                 |                                                                                                |
| (Mark      One)                                                                                                                                      |
|                                                                                                                                                 |                                                                                                |
| R                                                                                                                                                    | QUARTERLY      REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF      1934  |
|                                                                                                                                                 |                                                                                                |
|                                                                                                                                                 | For      the quarterly period ended March 31, 2008                                                  |
|                                                                                                                                                 |                                                                                                |
| o                                                                                                                                                    | TRANSITION      REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF      1934 |
|                                                                                                                                                 |                                                                                                |
|                                                                                                                                                 |                                                                                                |
|                                                                                                                                                 | For      the transition period from _____ to _____                                                  |
|                                                                                                                                                 |                                                                                                |
|                                                                                                                                                 | Commission      file number 333-144070-02                                                           |
|                                                                                                                                                 |                                                                                                |
|                                                                                                                                                 |                                                                                                |
|                                                                                                                                                 | ATLAS      RESOURCES PUBLIC 17-2008 (B) L.P.                                                        |
|                                                                                                                                                 | (Name      of small business issuer in its charter)                                                 |
|                                                                                                                                                 |                                                                                                |
|                                                                                                                                                 |                                                                                                |
|                                                                                                                                                 |                                                                                                |
| Delaware                                                                                                                                             | 20-1466056                                                                                          |
| (State      or other jurisdiction ofincorporation      or organization)                                                                              | (I.R.S.      EmployerIdentification      No.)                                                       |
|                                                                                                                                                 |                                                                                                |
| Westpointe      Corporate Center One                                                                                                                 |                                                                                                |
| 1550      Coraopolis Heights Road 2nd Floor                                                                                                          |                                                                                                |
| Moon      Township, PA                                                                                                                               | 15108                                                                                               |
| (Address      of principal executive offices)                                                                                                        | (zip      code)                                                                                     |
|                                                                                                                                                 |                                                                                                |
| Issuer’s      telephone number, including area code: (412)      262-2830                                                                       |
|                                                                                                                                                 |
| Indicate      by check mark whether the registrant (1) filed all reports required to be      filed by Section 13 or 15 (d) of the SecuritiesExchange |
| Act      of 1934 during the preceding 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 large accelerated filer, a      non-accelerated filer, or a smaller reporting company.       |
| See      the definitions of "large accelerated filer", "accelerated filer", and      "smaller reporting company" in Rule 12b-2 of the  Exchange      |
| Act      (Check One) Large accelerated filer  ̈ Accelerated filer       ̈      Non-accelerated filer  ̈ Smaller reporting      company R |
|                                                                                                                                                 |
| Indicate      by check mark whether the registrant is a shell company (as defined in      Rule 12b-2 of the Exchange Act).                           |
| Yes      o No R                                                                                                                                      |
|                                                                                                                                                 |
| Transitional      Small Business Disclosure Format (check one): Yes o No R                                                                           |

| PART      I.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | FINANCIAL      INFORMATION                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | PAGE   |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |
| Item      1:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | Financial      Statements                                                                                                                                                      |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | Balance      Sheet as of March 31,      2008                                                                                                                                   | 3      |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | Statement      of Operations for the period March 25, 2008 through March 31,      2008                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | 4      |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | Statement      of Changes in Partners’ Capital for the period March 25, 2008 through      March 31, 2008                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | 5      |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | Statement      of Cash Flows for the period March 25, 2008 through March 31,      2008                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | 6      |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | Notes      to Financial      Statements                                                                                                                                        | 7-9    |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |
| Item      2:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | Management’s      Discussion and Analysis of Financial Condition and Results of      Operations                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | 9-10   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |
| Item      4:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | Controls      and      Procedures                                                                                                                                              | 11     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |
| PART      II.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   | OTHER      INFORMATION                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |
| Item      1:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | Legal      Proceedings                                                                                                                                                         | 11     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |
| Item      6:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | Exhibits                                                                                                                                                                       | 11     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |
| SIGNATURES                                                                                                                                                            | 12     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |
| CERTIFICATIONS                                                                                                                                                        | 13-16  |

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | March      31, |       |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------------|------------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | 2008           |       |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | (Unaudited)    |       |
| ASSETS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |           |       |
| Current      assets:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |           |       |
| Cash      and cash      equivalents                                                                                                                                    |   | $              | 100        |   |
| Accounts      receivable –      affiliate                                                                                                                        |   |           | 13,639,100 |   |
| Total      current      assets                                                                                                                                                                  |   |           | 13,639,200 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |           |       |   |
| Oil      and gas properties,      net                                                                                                                                  |   |           | 1,941,100  |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | $              | 15,580,300 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |           |       |   |
| LIABILITIES      AND PARTNERS’ CAPITAL                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   |           |       |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |           |       |   |
| Asset      retirement      obligation                                                                                                                                  |   | $              | 159,200    |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |           |       |   |
| Partners’      capital:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |           |       |   |
| Managing      general      partner                                                                                                                                     |   |           | 342,900    |   |
| Investor      partners (1,509.90      units)                                                                                                                           |   |           | 15,078,200 |   |
| Total      partners'      capital                                                                                                                                                               |   |           | 15,421,100 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | $              | 15,580,300 |   |

| REVENUES                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |   |    |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|---------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |   |    |
| Natural      gas and      oil                                                                                                                                        |   | $      | — |   |
| Total      revenues                                                                                                                                                                                |   |   | — |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |   |    |   |
| COSTS      AND EXPENSES                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |   |    |   |
| Accretion      of asset retirement      obligation                                                                                                                   |   |   | 2,600   |   |
| Total      expenses                                                                                                                                                                                |   |   | (2,600  | ) |
| Net      loss                                                                                                                                                        |   | $      | (2,600  | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |   |    |   |
| Allocation      of net loss:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |   |    |   |
| Managing      general      partner                                                                                                                                        |   | $      | (800    | ) |
| Investor      partners                                                                                                                                                    |   | $      | (1,800  | ) |
| Net      loss per investor partnership      unit                                                                                                                          |   | $      | (1      | ) |

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |     |       |   |     |   |       |   |   |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------|------------|--------|----------|--------|------------|--------|--------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   | Managing |       |   |     |   |       |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   | General  |       |   | Investor |   |       |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   | Partner  |       |   | Partners |   |       | Total  |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |     |       |   |     |   |       |   |   |
| Balance      at January 1, 2008                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | $        | —    |   |     | $      | —    |   |   | $ | — |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |     |       |   |     |   |       |   |   |   |   |   |
| Partners      capital contributions:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |     |       |   |     |   |       |   |   |   |   |   |
| Cash                                                                                      |   |     | 100        |   |     |   | 15,080,000 |   |   |   | 15,080,100 |   |
| Syndication      and offering costs                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |     | 1,809,600  |   |     |   | —    |   |   |   | 1,809,600 |   |
| Tangible      equipment / leasehold costs                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |     | 343,600    |   |     |   | —    |   |   |   | 343,600 |   |
| Total      contributions                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |     | 2,153,300  |   |     |   | 15,080,000 |   |   |   | 17,233,300 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |     |       |   |     |   |       |   |   |   |   |   |
| Syndication      and offering costs, immediately charged to capital                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |     | (1,809,600 | )      |     |   | —    |   |   |   | (1,809,600 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |     | 343,700    |   |     |   | 15,080,000 |   |   |   | 15,423,700 |   |
| Participation      in revenues and expenses:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |     |       |   |     |   |       |   |   |   |   |   |
| Accretion      of asset retirement obligation                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |     | (800       | )      |     |   | (1,800     | )      |   |   | (2,600 | ) |
| Net      loss                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |     | (800       | )      |     |   | (1,800     | )      |   |   | (2,600 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |     |       |   |     |   |       |   |   |   |   |   |
| Balance      at March 31, 2008                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | $        | 342,900    |   |     | $      | 15,078,200 |   |   | $ | 15,421,100 |   |

| Cash      flows from operating activities:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |   |        |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|-------------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |   |        |
| Net      loss                                                                                                                                                                 |   | $      | (2,600      | ) |
| Adjustments      to reconcile net loss to net cash provided by operating      activities:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |   |        |   |
| Accretion      of asset retirement      obligation                                                                                                                                                     |   |   | 2,600       |   |
| Net      cash provided by operating      activities                                                                                                                           |   |   | —     |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |   |        |   |
| Cash      flows from investing activities:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |   |        |   |
| Oil      and gas well drilling contracts paid to      MGP                                                                                                                     |   |   | (15,080,000 | ) |
| Net      cash used in investing      activities                                                                                                                               |   |   | (15,080,000 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |   |        |   |
| Cash      flows from financing activities:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |   |        |   |
| Initial      capital contribution by      MGP                                                                                                                                 |   |   | 100         |   |
| Partners'      capital      contributions                                                                                                                                     |   |   | 15,080,000  |   |
| Net      cash provided by financing      activities                                                                                                                           |   |   | 15,080,100  |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |   |        |   |
| Net      increase in cash and cash      equivalents                                                                                                                           |   |   | 100         |   |
| Cash      and cash equivalents at beginning of      period                                                                                                                    |   |   | —     |   |
| Cash      and cash equivalents at end of      period                                                                                                                          |   | $      | 100         |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |   |        |   |
| Supplemental Schedule      of non-cash investing and financing activities:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |   |        |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |   |        |   |
| Assets      contributed by managing general partner:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |   |        |   |
| Tangible      costs                                                                                                                                                                                    |   | $      | 319,500     |   |
| Lease      costs                                                                                                                                                                                       |   |   | 24,100      |   |
| Syndication      and offering      costs                                                                                                                                                               |   |   | 1,809,600   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | $      | 2,153,200   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |   |        |   |
| Asset      retirement      obligation                                                                                                                                         |   | $      | 156,600     |   |

| Oil      and gas properties consist of the following at the date      indicated:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | March      31, |      |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------------|-----------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   | 2008           |      |
| Natural      gas and oil properties:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |           |      |
| Proved      properties:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |           |      |
| Leasehold      interests                                                                                                           |   | $              | 319,500   |   |
| Wells      and related      equipment                                                                                              |   |           | 1,621,600 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   | $              | 1,941,100 |   |

| ·   | Asset      contributions from the MGP which are disclosed on the Partnership’s      Statement of Cash Flows as a non-cash activity for the period ended March      31, 2008 were $2,153,200. |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | As      of March 31, 2008, the Partnership has funded $15,080,000 to the MGP for      well drilling contracts of which $1,440,800 has been spent to date on well      drilling costs and the remaining balance of $13,639,200 is shown as part      of Accounts receivable-affiliate, due from the MGP, on the Partnership's      Balance Sheet. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | Period      Ended   |    |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------|---------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | March      25, 2008 |    |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | through             |    |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | March      31, 2008 |    |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                |    |
| Asset      retirement obligation at beginning of      period                                                                                                   |   | $                   | — |   |
| Liabilities      incurred from drilling      wells                                                                                                             |   |                | 156,600 |   |
| Accretion      expense                                                                                                                                         |   |                | 2,600   |   |
| Asset      retirement obligation at end of      period                                                                                                         |   | $                   | 159,200 |   |

| Exhibit      No. |   | Description                                                                                                                        |
|------------------|--------|------------------------------------------------------------------------------------------------------------------------------------|
|             |   |                                                                                                                               |
|   4.0  |   | Amended      and Restated Certificate and Agreement of Limited Partnership for Atlas      America      Public 17-2007 (B) L.P. (1) |
|  10.1       |   | Drilling      and Operating Agreement for Atlas America Public 17-2007 (B) L.P. (1)                                                |
|  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   |

| (1)   | Filed      on June 27, 2007 in the Form S-1 Registration Statement, dated June 27,      2007, File No. 333-144070. |
|-----------------|--------------------------------------------------------------------------------------------------------------------|

| 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      Resources Public 17-2008 (B) L.P.                                                                                                                                                                    |
|                                                                                                                                                                                                            |   |   |
|                                                                                                                                                                                                            |   |   |
|                                                                                                                                                                                                            |   |   |
|                                                                                                                                                                                                            |   | Atlas      Resources, LLC, Managing General Partner |
|                                                                                                                                                                                                            |   |   |
| Date:  May      14, 2008                                                                                                                                                                              |   | By:/s/ Freddie M.      Kotek |
|                                                                                                                                                                                                            |   | Freddie      M. Kotek, Chairman of the Board of Directors, Chief Executive      Officer |
|                                                                                                                                                                                                            |   | and      President |
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| 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.                          |
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| Date:  May      14, 2008                                                                                                                                                                              |   | By:/s/ Freddie M.      Kotek |
|                                                                                                                                                                                                            |   | Freddie      M. Kotek, Chairman of the Board of Directors, Chief    Executive |
|                                                                                                                                                                                                            |   | Officer      and President |
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| Date:  May      14, 2008                                                                                                                                                                              |   | By:/s/ Matthew A.      Jones |
|                                                                                                                                                                                                            |   | Matthew      A. Jones, Chief Financial Officer |
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| Date:  May      14, 2008                                                                                                                                                                              |   | By:/s/ Nancy J.      McGurk |
|                                                                                                                                                                                                            |   | Nancy      J. McGurk, Vice President, Chief Accounting Officer |
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