|                                                                                                                                                 | 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 June 30, 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 Rd. 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 June 30, 2008                                                                 | 3      |
|           |   |                                                                                                   |   |
|           |   | Statements      of Net Earnings for the Three Months and Six Months ended June      30, 2008 | 4      |
|           |   |                                                                                                   |   |
|           |   | Statement      of Changes in Partners’ Capital for the Six Months ended June 30,      2008       | 5      |
|           |   |                                                                                                   |   |
|           |   | Statement      of Cash Flows for the Six Months ended June 30,    2008                       | 6      |
|           |   |                                                                                                   |   |
|           |   | Notes      to Financial Statements                                                                     | 7-10   |
|           |   |                                                                                                   |   |
| Item      2:   |   | Management’s      Discussion and Analysis of Financial Condition and Results of      Operations  | 10-13  |
|           |   |                                                                                                   |   |
| Item      4:   |   | Controls      and Procedures                                                                           | 13     |
|           |   |                                                                                                   |   |
| PART      II.  |   | OTHER      INFORMATION                                                                                 |   |
|           |   |                                                                                                   |   |
| Item      1:   |   | Legal      Proceedings                                                                                 | 13     |
|           |   |                                                                                                   |   |
| Item      6:   |   | Exhibits                                                                                               | 14     |
|           |   |                                                                                                   |   |
|           |   |                                                                                                   |   |
| SIGNATURES     | 15     |
|           |   |                                                                                                   |   |
| CERTIFICATIONS | 16-19  |

|                                         |   | June      30,     |        |
|----------------------------------------------|--------|-------------------|-------------|
|                                         |   | 2008              |        |
|                                         |   |  (Unaudited) |        |
| ASSETS                                       |   |                   |        |
| Current      assets:                         |   |              |        |
| Cash      and cash equivalents               |   | $                 | 100         |   |
| Accounts      receivable – affiliate   |   |              | 225,200     |   |
| Total      current assets                    |   |              | 225,300     |   |
|                                         |   |              |        |   |
| Oil      and gas properties, net             |   |              | 87,548,800  |   |
| Construction      in progress                |   |              | 83,418,500  |   |
|                                         |   | $                 | 171,192,600 |   |
|                                         |   |              |        |   |
| LIABILITIES      AND PARTNERS’ CAPITAL |   |              |        |   |
| Current      liabilities:                    |   |              |        |   |
| Accrued      liabilities                     |   | $                 | 7,200       |   |
| Total      current liabilities               |   |              | 7,200       |   |
|                                         |   |              |        |   |
| Asset      retirement obligation             |   |              | 1,471,200   |   |
|                                         |   |              |        |   |
| Partners’      capital:                |   |              |        |   |
| Managing      general partner                |   |              | 16,225,500  |   |
| Investors      partners (15,368.18 units)    |   |              | 153,488,700 |   |
| Total      partners' capital                 |   |              | 169,714,200 |   |
|                                         |   | $                 | 171,192,600 |   |

|                                            |   | Three      Months  |    |   | Six      Months    |   |
|-------------------------------------------------|--------|--------------------|---------|--------|--------------------|--------|
|                                            |   | Ended              |    |   | Ended              |   |
|                                            |   | June      30, 2008 |    |   | June      30, 2008 |   |
|                                            |   |               |    |   |               |   |
| REVENUES                                        |   |               |    |   |               |   |
| Natural      gas                                |   | $                  | 285,700 |   |               | $      | 285,700 |   |
| Total      revenues                             |   |               | 285,700 |   |               |   | 285,700 |   |
|                                            |   |               |    |   |               |   |   |   |
| COSTS      AND EXPENSES                         |   |               |    |   |               |   |   |   |
| Production                                      |   |               | 53,400  |   |               |   | 53,400 |   |
| Depletion                                       |   |               | 120,500 |   |               |   | 120,500 |   |
| Accretion      of asset retirement obligation   |   |               | 45,900  |   |               |   | 48,500 |   |
| General      and administrative                 |   |               | 14,300  |   |               |   | 14,300 |   |
| Total      expenses                             |   |               | 234,100 |   |               |   | 236,700 |   |
| Net      earnings                               |   | $                  | 51,600  |   |               | $      | 49,000 |   |
|                                            |   |               |    |   |               |   |   |   |
| Allocation      of net earnings:                |   |               |    |   |               |   |   |   |
| Managing      general partner                   |   | $                  | 39,200  |   |               | $      | 38,400 |   |
| Investor      partners                          |   | $                  | 12,400  |   |               | $      | 10,600 |   |
| Net      earnings per investor partnership unit |   | $                  | 1       |   |               | $      | 0 |   |

|                                                                |   |     |        |   |     |   |        |   |   |
|---------------------------------------------------------------------|--------|----------|-------------|--------|----------|--------|-------------|--------|--------|
|                                                                |   | Managing |        |   |     |   |        |   |   |
|                                                                |   | General  |        |   | Investor |   |        |   |   |
|                                                                |   | Partner  |        |   | Partners |   |        | Total  |   |
|                                                                |   |     |        |   |     |   |        |   |   |
| Balance      at January 1, 2008                                     |   | $        | —     |   |     | $      | —     |   |   | $ | — |   |
|                                                                |   |     |        |   |     |   |        |   |   |   |   |   |
| Partners      capital contributions:                                |   |     |        |   |     |   |        |   |   |   |   |   |
| Cash                                                                |   |     | 100         |   |     |   | 153,478,100 |   |   |   | 153,478,200 |   |
| Syndication      and offering costs                                 |   |     | 18,417,400  |   |     |   | —     |   |   |   | 18,417,400 |   |
| Tangible      equipment / leasehold costs                           |   |     | 16,187,000  |   |     |   | —     |   |   |   | 16,187,000 |   |
| Total      contributions                                            |   |     | 34,604,500  |   |     |   | 153,478,100 |   |   |   | 188,082,600 |   |
|                                                                |   |     |        |   |     |   |        |   |   |   |   |   |
| Syndication      and offering costs, immediately charged to capital |   |     | (18,417,400 | )      |     |   | —     |   |   |   | (18,417,400 | ) |
|                                                                |   |     | 16,187,100  |   |     |   | 153,478,100 |   |   |   | 169,665,200 |   |
| Participation      in revenues and expenses:                        |   |     |        |   |     |   |        |   |   |   |   |   |
| Net      production revenues                                        |   |     | 74,300      |   |     |   | 158,000     |   |   |   | 232,300 |   |
| Depletion                                                           |   |     | (15,800     | )      |     |   | (104,700    | )      |   |   | (120,500 | ) |
| General      and administrative expenses                            |   |     | (4,600      | )      |     |   | (9,700      | )      |   |   | (14,300 | ) |
| Accretion      of asset retirement obligations                      |   |     | (15,500     | )      |     |   | (33,000     | )      |   |   | (48,500 | ) |
| Net      earnings                                                   |   |     | 38,400      |   |     |   | 10,600      |   |   |   | 49,000 |   |
|                                                                |   |     |        |   |     |   |        |   |   |   |   |   |
| Balance      at June 30, 2008                                       |   | $        | 16,225,500  |   |     | $      | 153,488,700 |   |   | $ | 169,714,200 |   |

|                                                                                          |   | Six      Months Ended |         |
|-----------------------------------------------------------------------------------------------|--------|-----------------------|--------------|
|                                                                                          |   | June      30, 2008    |         |
| Cash      flows from operating activities:                                                    |   |                  |         |
|                                                                                          |   |                  |         |
| Net      earnings                                                                             |   | $                     | 49,000       |   |
| Adjustments      to reconcile net earnings to net cash provided by operating      activities: |   |                  |         |   |
| Depletion                                                                                     |   |                  | 120,500      |   |
| Increase      in accounts receivable-affiliate                                                |   |                  | (225,200     | ) |
| Accretion      of asset retirement obligation                                                 |   |                  | 48,500       |   |
| Increase      in accrued liabilities                                                          |   |                  | 7,200        |   |
| Net      cash provided by operating activities                                                |   |                  | —      |   |
|                                                                                          |   |                  |         |   |
| Cash      flows from investing activities:                                                    |   |                  |         |   |
| Oil      and gas well drilling contracts paid to MGP                                          |   |                  | (153,478,100 | ) |
| Net      cash used in investing activities                                                    |   |                  | (153,478,100 | ) |
|                                                                                          |   |                  |         |   |
| Cash      flows from financing activities:                                                    |   |                  |         |   |
| Initial      capital contribution by MGP                                                      |   |                  | 100          |   |
| Partners'      capital contributions                                                          |   |                  | 153,478,100  |   |
| Net      cash provided by financing activities                                                |   |                  | 153,478,200  |   |
|                                                                                          |   |                  |         |   |
| 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                                                                           |   | $                     | 13,285,100   |   |
| Lease      costs                                                                              |   |                  | 2,901,900    |   |
| Syndication      and offering costs                                                           |   |                  | 18,417,400   |   |
|                                                                                          |   | $                     | 34,604,400   |   |
|                                                                                          |   |                  |         |   |
| Asset      retirement obligation                                                              |   | $                     | 1,422,700    |   |

| Oil      and gas properties consist of the following at the date      indicated:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | June      30, |       |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------|------------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   | 2008          |       |
| Natural      gas and oil properties:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |          |       |
| Proved      properties:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |          |       |
| Leasehold      interests                                                                                                           |   | $             | 2,901,900  |   |
| Wells      and related      equipment                                                                                              |   |          | 84,767,400 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |          | 87,669,300 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |          |       |   |
| Accumulated      depletion                                                                                                         |   |          | (120,500   | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   | $             | 87,548,800 |   |

| ·   | Administrative      costs which are included in general and administrative expenses in the      Partnership’s Statements of Net Earnings are payable at $75 per well per      month.  Administrative costs incurred for the three months and      the period ended June 30, 2008 were$3,200. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Monthly      well supervision fees which are included in production expenses in the      Partnership’s Statements of Net Earnings are payable at $377 per well per      month in 2008, for operating and maintaining the wells. Well supervision      fees incurred for the three months and the period ended June 30, 2008 were      $16,000. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Transportation      fees which are included in production expenses in the Partnership’s      Statements of Net Earnings are generally payable at 13% of the natural gas      sales price.  Transportation fees incurred for the three months      and the period ended June 30, 2008 were$28,200. |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | 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 June      30, 2008 were $34,604,400. |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | As      of June 30, 2008, the Partnership has funded $153,478,100 to the MGP for      well drilling contracts of which $70,059,600 has been spent to date on      well drilling costs and the remaining balance of $83,418,500 is shown as      part of Construction in progress on the Partnership's Balance      Sheet. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                                                    |   | Three      Months  |      |   | Six      Months    |   |
|---------------------------------------------------------|--------|--------------------|-----------|--------|--------------------|--------|
|                                                    |   | Ended              |      |   | Ended              |   |
|                                                    |   | June      30, 2008 |      |   | June      30, 2008 |   |
|                                                    |   |               |      |   |               |   |
| Asset      retirement obligation at beginning of period |   | $                  | 159,200   |   |               | $      | — |   |
| Liabilities      incurred from drilling wells           |   |               | 1,266,100 |   |               |   | 1,422,700 |   |
| Accretion      expense                                  |   |               | 45,900    |   |               |   | 48,500 |   |
| Asset      retirement obligation at end of period       |   | $                  | 1,471,200 |   |               | $      | 1,471,200 |   |

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

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   | Three      Months and |    |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------|---------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   | Six      Months Ended |    |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   | June      30, 2008    |    |
| Production      revenues (in thousands):                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                  |    |
| Gas                                                                                                                                                               |   | $                     | 286     |   |
| Oil                                                                                                                                                               |   | $                     | — |   |
| Total                                                                                                                                                             |   | $                     | 286     |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |                  |    |   |
| Production      volumes:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                  |    |   |
| Gas      (mcf/day)      (1)                                                                                                                                       |   |                  | 247     |   |
| Oil      (bbls/day)      (1)                                                                                                                                      |   |                  | — |   |
| Total      (mcfe/day)      (1)                                                                                                                                    |   |                  | 247     |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |                  |    |   |
| Average      sales prices:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |                  |    |   |
| Gas      (per mcf)      (1)                                                                                                                                       |   | $                     | 12.73   |   |
| Oil      (per bbl)      (1)                                                                                                                                       |   | $                     | — |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |                  |    |   |
| Average      production costs:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |                  |    |   |
| As      a percent of      revenues                                                                                                                                |   |                  | 19      | % |
| Per      mcfe      (1)                                                                                                                                            |   | $                     | 2.38    |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |                  |    |   |
| Depletion      per      mcfe                                                                                                             |   | $                     | 5.37    |   |

| (1) | “Mcf”      means thousand cubic feet, “mcfe” means thousand cubic feet equivalent and      “bbls” means barrels. Bbls are converted to mcfe using the ratio of six      mcfs to one bbl. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Exhibit      No. |   | Description                                                                                                          |
|------------------|--------|----------------------------------------------------------------------------------------------------------------------|
|             |   |                                                                                                                 |
|  4.0        |   | Amended      and Restated Certificate and Agreement of Limited Partnership for 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:  August      12, 2008                                                                                                                                                                           |   | By:/s/ Freddie M.      Kotek |
|                                                                                                                                                                                                            |   | Freddie      M. Kotek, Chairman of the Board of Directors, Chief Executive      Officer |
|                                                                                                                                                                                                            |   | and      President |
|                                                                                                                                                                                                            |   |   |
|                                                                                                                                                                                                            |   |   |
| In      accordance with the Exchange Act, this report has been signed by the      following persons on behalf of the registrant and in the capacities and on      the dates indicated.                          |
|                                                                                                                                                                                                            |
|                                                                                                                                                                                                            |   |   |
|                                                                                                                                                                                                            |   |   |
| Date:  August      12, 2008                                                                                                                                                                           |   | By:/s/ Freddie M.      Kotek |
|                                                                                                                                                                                                            |   | Freddie      M. Kotek, Chairman of the Board of Directors, Chief    Executive |
|                                                                                                                                                                                                            |   | Officer      and President |
|                                                                                                                                                                                                            |   |   |
|                                                                                                                                                                                                            |   |   |
| Date:  August      12, 2008                                                                                                                                                                           |   | By:/s/ Matthew A.      Jones |
|                                                                                                                                                                                                            |   | Matthew      A. Jones, Chief Financial Officer |
|                                                                                                                                                                                                            |   |   |
|                                                                                                                                                                                                            |   |   |
| Date:  August      12, 2008                                                                                                                                                                           |   | By:/s/ Nancy J.      McGurk |
|                                                                                                                                                                                                            |   | Nancy      J. McGurk, Vice President, Chief Accounting Officer |
|                                                                                                                                                                                                            |   |   |
|                                                                                                                                                                                                            |   |   |
|                                                                                                                                                                                                            |   |   |
|                                                                                                                                                                                                            |   |   |
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