##### Table of Contents



United States
Securities and Exchange Commission
 Washington, D.C. 20549
 Form 10-Q
  þ
    
    QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934
 For the quarterly period ended March 31, 2010
 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 333-150925-02
 ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
  Delaware
    
    26-3223040(State or other jurisdiction of
    
    (I.R.S. Employerincorporation or organization)
    
    Identification No.)Westpointe Corporate Center One1550 Coraopolis Heights Rd. 2nd FloorMoon Township, PA
    
    15108(Address of principal executive offices)
    
    (zip code)
 (412) 262-2830
 þ o
 Yes o No þ
  Large accelerated filer o
    
    Accelerated filer o
    
    Non-accelerated filer o
    
    Smaller reporting company þ
 o þ
 o þ




---



##### 



ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
(A Delaware Limited Partnership)
INDEX TO QUARTERLY REPORT
ON FORM 10-Q
 PAGEPART I. FINANCIAL INFORMATIONItem 1: Financial StatementsBalance Sheets as of March 31, 2010 and December 31, 2009
    
    
    3Statements of Operations for the Three Months ended March 31, 2010
    
    
    4Statement of Changes in Partners Capital for the Three Months ended March 31, 2010
    
    
    5Statements of Cash Flows for the Three Months ended March 31, 2010
    
    
    6Notes to Financial Statements
    
    
    7-16Item 2: Managements Discussion and Analysis of Financial Condition and Results of Operations
    
    
    16-19Item 4: Controls and Procedures
    
    
    19PART II. OTHER INFORMATIONItem 1: Legal Proceedings
    
    
    19Item 6: Exhibits
    
    
    20SIGNATURES
    
    
    21CERTIFICATIONSExhibit 31.1Exhibit 31.2Exhibit 32.1Exhibit 32.2
   2




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ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
 
 BALANCE SHEETS
 March 31,
    
    
    December 31,2010
    
    
    2009(Unaudited)ASSETSCurrent assets:Cash and cash equivalents
    
    $
    1,500
    
    
    $
    4,442,800Accounts receivable  affiliate
    
    
    12,477,800
    
    
    
    8,479,500Short-term hedge receivable due from affiliate
    
    
    8,573,600
    
    
    
    5,260,100Total current assets
    
    
    21,052,900
    
    
    
    18,182,400Oil and gas properties, net
    
    
    103,696,300
    
    
    
    106,407,800Long-term hedge receivable due from affiliate
    
    
    7,982,200
    
    
    
    4,447,400$
    132,731,400
    
    
    $
    129,037,600LIABILITIES AND PARTNERS CAPITALCurrent liabilities:Accrued liabilities
    
    $
    684,100
    
    
    $
    552,800Short-term hedge liability due to affiliate
    
    
    49,600
    
    
    
    64,100Total current liabilities
    
    
    733,700
    
    
    
    616,900Asset retirement obligation
    
    
    437,600
    
    
    
    431,100Long-term hedge liability due to affiliate
    
    
    1,637,900
    
    
    
    685,000Partners capital:Managing general partner
    
    
    10,275,900
    
    
    
    10,849,400Investors partners (12,278.00 units)
    
    
    105,028,900
    
    
    
    107,792,400Accumulated other comprehensive income
    
    
    14,617,400
    
    
    
    8,662,800Total partners capital
    
    
    129,922,200
    
    
    
    127,304,600$
    132,731,400
    
    
    $
    129,037,600
   3




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ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
 
 STATEMENT OF OPERATIONS
 (Unaudited)
 Three MonthsEndedMarch 31,2010REVENUESNatural gas and oil
    
    $
    11,166,300Interest income
    
    
    2,000Total revenues
    
    
    11,168,300COSTS AND EXPENSESProduction
    
    
    2,677,400Depletion
    
    
    3,918,800Accretion of asset retirement obligation
    
    
    6,500General and administrative
    
    
    35,000Total expenses
    
    
    6,637,700Net earnings
    
    $
    4,530,600Allocation of
net earnings (loss):Managing general partner
    
    $
    2,215,600Investor partners
    
    $
    2,315,000Net earning per investor partnership unit
    
    $
    189
   4




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ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
 
 STATEMENT OF CHANGES IN PARTNERS CAPITAL
 FOR THE THREE MONTHS ENDED
 March 31, 2010
 (Unaudited)
 AccumulatedManaging
    
    
    
    
    
    
    OtherGeneral
    
    
    Investor
    
    
    ComprehensivePartner
    
    
    Partners
    
    
    Income
    
    
    TotalBalance at January 1, 2010
    
    $
    10,849,400
    
    
    $
    107,792,400
    
    
    $
    8,662,800
    
    
    $
    127,304,600Partners capital contributions:Syndication and offering costs
    
    
    33,400
    
    
    
    
    
    
    
    
    
    
    
    33,400Total contributions
    
    
    33,400
    
    
    
    
    
    
    
    
    
    
    
    33,400Syndication and offering costs,
immediately charged to capital
    
    
    (33,400
    )
    
    
    
    
    
    
    
    
    
    
    (33,400
    )Participation in revenues and expenses:Net production revenues
    
    
    2,546,700
    
    
    
    5,942,200
    
    
    
    
    
    
    
    8,488,900Interest income
    
    
    600
    
    
    
    1,400
    
    
    
    
    
    
    
    2,000Depletion
    
    
    (319,300
    )
    
    
    (3,599,500
    )
    
    
    
    
    
    
    (3,918,800
    )General and administrative
    
    
    (10,500
    )
    
    
    (24,500
    )
    
    
    
    
    
    
    (35,000
    )Accretion of asset retirement obligation
    
    
    (1,900
    )
    
    
    (4,600
    )
    
    
    
    
    
    
    (6,500
    )Net earnings
    
    
    2,215,600
    
    
    
    2,315,000
    
    
    
    
    
    
    
    4,530,600Other comprehensive income
    
    
    
    
    
    
    
    
    
    
    5,954,600
    
    
    
    5,954,600Working
interest adjustment
    
    
    68,600
    
    
    
    1,273,900
    
    
    
    
    
    
    
    1,342,500Assets returned
    
    
    (135,200
    )
    
    
    
    
    
    
    
    
    
    
    (135,200
    )Distributions to partners
    
    
    (2,722,500
    )
    
    
    (6,352,400
    )
    
    
    
    
    
    
    (9,074,900
    )Balance at March 31, 2010
    
    $
    10,275,900
    
    
    $
    105,028,900
    
    
    $
    14,617,400
    
    
    $
    129,922,200
   5




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ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
 
 STATEMENT OF CASH FLOWS
 (Unaudited)
 Three MonthsEndedMarch 31,2010Cash flows from operating activities:Net earnings
    
    $
    4,530,600Adjustments to reconcile net earnings to net cash provided by operating activities:Depletion
    
    
    3,918,800Non cash loss on derivative value
    
    
    44,700Accretion of asset retirement obligation
    
    
    6,500Increase in accounts receivable-affiliate
    
    
    (3,998,300
    )Increase in accrued liabilities
    
    
    131,300Net cash provided by operating activities
    
    
    4,633,600Cash flows from financing activities:Distributions to partners
    
    
    (9,074,900
    )Net cash used in financing activities
    
    
    (9,074,900
    )Net decrease in cash and cash equivalents
    
    
    (4,441,300
    )Cash and cash equivalents at beginning of period
    
    
    4,442,800Cash and cash equivalents at end of period
    
    $
    1,500Supplemental Schedule of non-cash investing and financing activities:Assets (returned to) contributed by managing general partner:Lease costs
    
    $
    (51,000
    )Tangible drilling costs
    
    
    (84,200
    )Syndication and offering costs
    
    
    33,400$
    (101,800
    )
   6




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ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
 
 NOTES TO FINANCIAL STATEMENTS
 March 31, 2010
 (Unaudited)
 NOTE 1  DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION
    NOTE 2  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
  Use of Estimates
    7




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ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
March 31, 2010
(Unaudited)
 NOTE 2  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
 Accounts Receivable and Allowance for Possible Losses
  Revenue Recognition
   Impairment of Long-Lived Assets
    8




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ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
March 31, 2010
(Unaudited)
 NOTE 2  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
 Impairment of Long-Lived Assets (Continued)
  Working Interest
  Oil and Gas Properties
  March 31,
    
    
    December 31,2010
    
    
    2009Natural gas and oil properties:Proved properties:Leasehold interests
    
    $
    1,036,800
    
    
    $
    1,087,800Wells and related equipment
    
    
    128,292,500
    
    
    
    128,395,300129,329,300
    
    
    
    129,483,100Accumulated depletion
    
    
    (25,633,000
    )
    
    
    (23,075,300
    )$
    103,696,300
    
    
    $
    106,407,800
  9




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ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
March 31, 2010
(Unaudited)
 NOTE 2  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
 Oil and Gas Properties (Continued)
   Recently Adopted Accounting Standards
  NOTE 3  TRANSACTIONS WITH ATLAS RESOURCES, LLC AND ITS AFFILIATES
  
    
    Administrative costs which are included in general and administrative expenses in the
Partnerships Statement of Operations are payable at $75 per well per month.
Administrative costs incurred for the three months ended March 31, 2010 were $10,700.
 
    
    Monthly well supervision fees which are included in production expenses in the
Partnerships Statements of Operations are payable at $975 per well per month for
Marcellus wells and $1,500 per month, for New Albany and Indiana Wells. For all other
wells a fee of $392 is charged per will per month, for operating and maintaining the
wells. Well supervision fees incurred for the three months ended March 31, 2010 were
$144,000.
  10




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ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
March 31, 2010
(Unaudited)
 NOTE 3  TRANSACTIONS WITH ATLAS RESOURCES, LLC AND ITS AFFILIATES (Continued)
 
    
    Transportation fees which are included in production expenses in the Partnerships
Statement of Operations are generally payable at 13% of the natural gas sales price.
Transportation fees incurred for the three months ended March 31, 2010 were $1,404,700.
 
    
    Assets returned to the MGP which are disclosed on the Partnerships Statement of Cash
Flows as a non-cash activity for the three months ended March 31, 2010 were $135,200.
  Subordination by Managing General Partner
  NOTE 4  COMPREHENSIVE INCOME
  Three MonthsEndedMarch 31,2010Net income
    
    $
    4,530,600Other comprehensive income:Unrealized holding gain on hedging contracts
    
    
    8,513,900Less: reclassification adjustment for gains realized in net earnings
    
    
    (2,559,300
    )Total other comprehensive income
    
    
    5,954,600Comprehensive income
    
    $
    10,485,200
 NOTE 5  DERIVATIVE INSTRUMENTS
   11




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ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
March 31, 2010
(Unaudited)
 NOTE 5  DERIVATIVE INSTRUMENTS (Continued)
  Fair Value of Derivative Instruments:
 Asset Derivatives
    
    
    Liability DerivativesDerivatives in
    
    
    
    Fair Value
    
    
    
    
    Fair ValueCash Flow
    
    Balance Sheet
    
    March 31,
    
    
    December 31,
    
    
    Balance Sheet
    
    March 31,
    
    
    December 31,Hedging Relationships
    
    Location
    
    2010
    
    
    2009
    
    
    Location
    
    2010
    
    
    2009Commodity contracts:
    
    Current assets
    
    $
    8,573,600
    
    
    $
    5,260,100
    
    
    Current liabilities
    
    $
    (49,600
    )
    
    $
    (64,100
    )Long-term assets
    
    
    7,982,200
    
    
    
    4,447,400
    
    
    Long-term liabilities
    
    
    (1,637,900
    )
    
    
    (685,000
    )Total derivatives
    
    
    
    $
    16,555,800
    
    
    $
    9,707,500
    
    
    
    
    $
    (1,687,500
    )
    
    $
    (749,100
    )
 Effects of Derivative Instruments on Statements of Operations:
 Gain
    
    
    
    
    GainRecognized in OCI
    
    
    
    
    Reclassified from OCI intoon Derivative
    
    
    Location of Gain
    
    Income(Effective Portion)
    
    
    Reclassified from
    
    (Effective Portion)Derivatives in
    
    Three Months Ended
    
    
    Accumulated
    
    Three Months EndedCash Flow
    
    March 31,
    
    
    OCI into Income
    
    March 31,Hedging Relationships
    
    2010
    
    
    (Effective Portion)
    
    2010Commodity contracts:
    
    $
    8,513,900
    
    
    Natural gas and oil revenue
    
    $
    2,559,300
   12




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ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
March 31, 2010
(Unaudited)
 NOTE 5  DERIVATIVE INSTRUMENTS (Continued)
   Natural Gas Fixed Price Swaps
 Production
    
    
    
    
    
    AveragePeriod Ending
    
    Volumes
    
    
    Fixed Price
    
    
    Fair ValueDecember 31,
    
    (MMbtu)(1)
    
    
    (per MMbtu)(1)
    
    
    Asset(2)2010
    
    
    2,216,200
    
    
    $
    7.35
    
    
    $
    6,786,6002011
    
    
    1,644,900
    
    
    
    6.69
    
    
    
    2,810,4002012
    
    
    1,244,400
    
    
    
    6.85
    
    
    
    1,838,2002013
    
    
    802,400
    
    
    
    6.82
    
    
    
    687,400$
    12,122,600
 Natural Gas Costless Collars
 Production
    
    
    
    
    
    
    
    AveragePeriod Ending
    
    Option
    
    Volumes
    
    
    Floor & Cap
    
    
    Fair ValueDecember 31,
    
    Type
    
    (MMbtu)(1)
    
    
    (per MMbtu)(1)
    
    
    Asset(2)2010
    
    Puts purchased
    
    
    157,600
    
    
    $
    7.84
    
    
    $
    643,8002010
    
    Calls sold
    
    
    157,600
    
    
    
    9.01
    
    
    
    2011
    
    Puts purchased
    
    
    858,400
    
    
    
    6.20
    
    
    
    1,284,6002011
    
    Calls sold
    
    
    858,400
    
    
    
    7.28
    
    
    
    2012
    
    Puts purchased
    
    
    529,500
    
    
    
    6.22
    
    
    
    463,5002012
    
    Calls sold
    
    
    529,500
    
    
    
    7.31
    
    
    
    2013
    
    Puts purchased
    
    
    635,700
    
    
    
    6.23
    
    
    
    340,2002013
    
    Calls sold
    
    
    635,700
    
    
    
    7.39
    
    
    
    $
    2,732,100
  13




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ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
March 31, 2010
(Unaudited)
 NOTE 5  DERIVATIVE INSTRUMENTS (Continued)
 Crude Oil Fixed Price Swaps
 Production
    
    
    
    
    
    AveragePeriod Ending
    
    Volumes
    
    
    Fixed Price
    
    
    Fair ValueDecember 31,
    
    (Bbl)(1)
    
    
    (per Bbl)(1)
    
    
    Asset(3)2010
    
    
    700
    
    
    $
    97.22
    
    
    $
    8,5002011
    
    
    700
    
    
    
    77.46
    
    
    
    1,5002012
    
    
    500
    
    
    
    76.86
    
    
    
    5002013
    
    
    100
    
    
    
    77.36
    
    
    
    200$
    10,700
 Crude Oil Costless Collars
 Production
    
    
    
    
    
    
    
    AveragePeriod Ending
    
    Option
    
    Volumes
    
    
    Floor & Cap
    
    
    Fair ValueDecember 31,
    
    Type
    
    (Bbl)(1)
    
    
    (per Bbl)(1)
    
    
    Asset(3)2010
    
    Puts purchased
    
    
    400
    
    
    $
    85.00
    
    
    $
    2,1002010
    
    Calls sold
    
    
    400
    
    
    
    112.55
    
    
    
    2011
    
    Puts purchased
    
    
    500
    
    
    
    67.22
    
    
    
    4002011
    
    Calls sold
    
    
    500
    
    
    
    89.44
    
    
    
    2012
    
    Puts purchased
    
    
    300
    
    
    
    65.51
    
    
    
    3002012
    
    Calls sold
    
    
    300
    
    
    
    91.45
    
    
    
    2013
    
    Puts purchased
    
    
    100
    
    
    
    65.36
    
    
    
    1002013
    
    Calls sold
    
    
    100
    
    
    
    93.44
    
    
    
    $
    2,900Total Net Asset
    
    
    $
    14,868,300
 
 (1)
    
    MMBTU represents million British Thermal Units. Bbl represents barrels.(2)
    
    Fair value based on forward NYMEX natural gas prices as applicable.(3)
    
    Fair value based on forward WTI crude oil prices as applicable. NOTE 6  FAIR VALUE OF FINANCIAL INSTRUMENTS
  Level
1 
 Level
2 
  14




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ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
March 31, 2010
(Unaudited)
 NOTE 6  FAIR VALUE OF FINANCIAL INSTRUMENTS (Continued)
 Level
3 
 Assets and Liabilities Measured at Fair Value on a Recurring Basis
  March 31, 2010
    
    
    December 31, 2009Level 2
    
    
    Total
    
    
    Level 2
    
    
    TotalCommodity-based derivatives
    
    $
    14,868,300
    
    
    $
    14,868,300
    
    
    $
    8,958,400
    
    
    $
    8,958,400Total
    
    $
    14,868,300
    
    
    $
    14,868,300
    
    
    $
    8,958,400
    
    
    $
    8,958,400
 Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis
   NOTE 7  ASSET RETIREMENT OBLIGATION
    15




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ATLAS RESOURCES PUBLIC 18-2009 (B) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
March 31, 2010
(Unaudited)
 NOTE 7  ASSET RETIREMENT OBLIGATION (Continued)
  Three MonthsEndedMarch 31,2010Asset retirement obligation at beginning of period
    
    $
    431,100Accretion expense
    
    
    6,500Asset retirement obligation at end of period
    
    $
    437,600
 
 ITEM 2.
    
    MANAGEMENTS DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
RESULTS OF OPERATIONS (UNAUDITED)
 Forward-Looking Statements
 When used in this Form 10-Q , the words believes, anticipates, expects and similar
expressions are intended to identify forward-looking statements. These risks and uncertainties
could cause actual results to differ materially from the results stated or implied in this
document. Readers are cautioned not to place undue reliance on these forward-looking statements,
which speak only as of the date hereof. We undertake no obligation to publicly release the results
of any revisions to forward-looking statements which we may make to reflect events or circumstances
after the date of this Form 10-Q or to reflect the occurrence of unanticipated events.
  General
     16




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Results of Operations
   Three MonthsEndedMarch 31,2010Production revenues (in thousands):Gas
    
    $
    10,886Oil
    
    
    170Liquid
    
    
    110Total
    
    $
    11,166Production volumes:Gas (mcf/day) (1)
    
    
    18,730Oil (bbls/day) (1)
    
    
    37Liquid (bbl/day) (1)
    
    
    25Total (mcfe/day) (1)
    
    
    19,102Average sales prices: (2)Gas (per mcf) (1) (3)
    
    $
    6.48Oil (per bbl) (1) (4)
    
    $
    50.66Liquid (per bbl) (1)
    
    $
    48.76Average production costs:As a percent of revenues
    
    
    24
    %Per mcfe (1)
    
    $
    1.57Depletion per mcfe
    
    $
    2.30
 
 (1)
    
    Mcf represents thousand cubic feet, mcfe represents thousand cubic feet
equivalent, and bbls represents barrels. Bbls are converted to mcfe using the ratio
of six mcfs to one bbl. Liquid gallons are converted into bbls by a ratio of 42 gallons
per bbl.(2)
    
    Average sales prices represent accrual basis pricing after reversing the effect
of previously recognized gains resulting from prior period impairment charges.(3)
    
    Average gas prices are calculated by including in total revenue derivative gains
previously recognized into income and dividing by the total volume for the period.
Previously recognized derivative gains were $44,600 for the three months ended March
31, 2010. The derivative gains are included in other comprehensive income and resulted
from prior period impairment charges.(4)
    
    Average oil prices are calculated by including in total revenue derivative gains
previously recognized into income and dividing by the total volume for the period.
Previously recognized derivative gains were $100 for the three months ended March 31,
2010. The derivative gains are included in other comprehensive income and resulted from
prior period impairment charges.  17




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Natural Gas Revenues
 Oil Revenues
 Natural Gas Liquids Revenue
 Expenses
   Liquidity and Capital Resources
     Critical Accounting Policies
   18




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Subordination by Managing General Partner
  
 ITEM 4.
    
    CONTROLS AND PROCEDURES
 Evaluation of Disclosure Controls and Procedures
   Changes in Internal Control Over
Financial Reporting  
 PART II OTHER INFORMATION
 
 ITEM 1.
    
    LEGAL PROCEEDINGS
    19




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ITEM 6.
    
    EXHIBITS
 
 EXHIBIT INDEX
 Exhibit No.
    
    Description4.0
    
    
    Amended and Restated Certificate and Agreement of Limited Partnership for Public 18-2009 (B) L.P. (1)10.1
    
    
    Drilling and Operating Agreement for Atlas America Public 18-2009 (B) L.P. (1)31.1
    
    
    Certification Pursuant to Rule 13a-14/15(d)-1431.2
    
    
    Certification Pursuant to Rule 13a-14/15(d)-1432.1
    
    
    Certification Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley
Act of 200232.2
    
    
    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 October 15, 2008 in the Form S-1A Registration Statement dated October 15, 2008, File No. 333-150925-02  20




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SIGNATURES
   Atlas Resources, LLC, Managing General PartnerDate:  May 21, 2010
    By:
    /s/ Freddie M. KotekFreddie M. Kotek, Chairman of the Board of Directors,Chief Executive Officer and President  Date:  May 21, 2010
    By:
    /s/ Freddie M. KotekFreddie M. Kotek, Chairman of the Board of Directors,Chief Executive Officer and PresidentDate:  May 21, 2010
    By:
    /s/ Matthew A. JonesMatthew A. Jones, Chief Financial OfficerDate:  May 21, 2010
    By:
    /s/ Sean P. McGrathSean P. McGrath, Chief Accounting Officer  21