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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 333-150925-03
 ATLAS RESOURCES PUBLIC 18-2008 (A) L.P.
  Delaware
(State or other jurisdiction of
    
    26-2202544
(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
 Yes þ No o
 Yes o No þ
  Large accelerated filer o
    
    Accelerated filer o
    
    Non-accelerated filer o
    
    Smaller reporting company þ
 Yes o No þ
 o þ




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##### 



ATLAS RESOURCES PUBLIC 18-2008 (A) 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 and 2009
    
    
    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 and 2009
    
    
    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
    
    
    20Item 6: Exhibits
    
    
    20SIGNATURES
    
    
    21CERTIFICATIONSExhibit 31.1Exhibit 31.2Exhibit 32.1Exhibit 32.2
   2




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ATLAS RESOURCES PUBLIC 18-2008 (A) L.P.
 
 BALANCE SHEETS
 March 31,
    
    
    December 31,2010
    
    
    2009(Unaudited)ASSETSCurrent assets:Cash and cash equivalents
    
    $
    1,610,600
    
    
    $
    1,510,300Accounts receivable  affiliate
    
    
    5,901,500
    
    
    
    5,127,800Short-term hedge receivable due from affiliate
    
    
    6,254,100
    
    
    
    3,846,900Total current assets
    
    
    13,766,200
    
    
    
    10,485,000Oil and gas properties, net
    
    
    125,868,500
    
    
    
    130,386,300Long-term hedge receivable due from affiliate
    
    
    6,076,500
    
    
    
    3,386,700$
    145,711,200
    
    
    $
    144,258,000LIABILITIES AND PARTNERS CAPITALCurrent liabilities:Accrued liabilities
    
    $
    592,000
    
    
    $
    253,200Short-term hedge liability due to affiliate
    
    
    37,800
    
    
    
    47,000Total current liabilities
    
    
    629,800
    
    
    
    300,200Asset retirement obligation
    
    
    1,616,800
    
    
    
    1,592,900Long-term hedge liability due to affiliate
    
    
    1,278,200
    
    
    
    552,600Partners capital:Managing general partner
    
    
    14,205,300
    
    
    
    14,734,100Limited partners (20,152.50 units)
    
    
    118,300,100
    
    
    
    122,017,900Accumulated other comprehensive income
    
    
    9,681,000
    
    
    
    5,060,300Total partners capital
    
    
    142,186,400
    
    
    
    141,812,300$
    145,711,200
    
    
    $
    144,258,000
   3




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ATLAS RESOURCES PUBLIC 18-2008 (A) L.P.
 
 STATEMENTS OF OPERATIONS
 (Unaudited)
 Three Months EndedMarch 31,2010
    
    
    2009REVENUESNatural gas and oil
    
    $
    7,371,500
    
    
    $
    2,532,400Interest income
    
    
    300
    
    
    
    Total revenues
    
    
    7,371,800
    
    
    
    2,532,400COSTS AND EXPENSESProduction
    
    
    2,558,700
    
    
    
    583,100Depletion
    
    
    4,512,900
    
    
    
    2,210,000Accretion of asset retirement obligation
    
    
    23,900
    
    
    
    18,600General and administrative
    
    
    80,600
    
    
    
    41,600Total expenses
    
    
    7,176,100
    
    
    
    2,853,300Net earnings (loss)
    
    $
    195,700
    
    
    $
    (320,900
    )Allocation of net earnings (loss):Managing general partner
    
    $
    986,600
    
    
    $
    322,900Limited partners
    
    $
    (790,900
    )
    
    $
    (643,800
    )Net loss per limited partnership unit
    
    $
    (39
    )
    
    $
    (32
    )
   4




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ATLAS RESOURCES PUBLIC 18-2008 (A) L.P.
 
 STATEMENT OF CHANGES IN PARTNERS CAPITAL
 FOR THE THREE MONTHS ENDED
 March 31, 2010
 (Unaudited)
 AccumulatedManaging
    
    
    
    
    
    
    OtherGeneral
    
    
    Limited
    
    
    ComprehensivePartner
    
    
    Partners
    
    
    Income
    
    
    TotalBalance at January 1, 2010
    
    $
    14,734,100
    
    
    $
    122,017,900
    
    
    $
    5,060,300
    
    
    $
    141,812,300Participation in revenues and expenses:Net production revenues
    
    
    1,419,800
    
    
    
    3,393,000
    
    
    
    
    
    
    
    4,812,800Interest income
    
    
    100
    
    
    
    200
    
    
    
    
    
    
    
    300Depletion
    
    
    (402,500
    )
    
    
    (4,110,400
    )
    
    
    
    
    
    
    (4,512,900
    )Accretion of asset retirement obligation
    
    
    (7,000
    )
    
    
    (16,900
    )
    
    
    
    
    
    
    (23,900
    )General and administrative
    
    
    (23,800
    )
    
    
    (56,800
    )
    
    
    
    
    
    
    (80,600
    )Net earnings (loss)
    
    
    986,600
    
    
    
    (790,900
    )
    
    
    
    
    
    
    195,700Other comprehensive income
    
    
    
    
    
    
    
    
    
    
    4,620,700
    
    
    
    4,620,700Assets returned
    
    
    (4,900
    )
    
    
    
    
    
    
    
    
    
    
    (4,900
    )Distributions to partners
    
    
    (1,510,500
    )
    
    
    (2,926,900
    )
    
    
    
    
    
    
    (4,437,400
    )Balance at March 31, 2010
    
    $
    14,205,300
    
    
    $
    118,300,100
    
    
    $
    9,681,000
    
    
    $
    142,186,400
   5




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ATLAS RESOURCES PUBLIC 18-2008 (A) L.P.
 
 STATEMENTS OF CASH FLOWS
 (Unaudited)
 Three Months EndedMarch 31,2010
    
    
    2009Cash flows from operating activities:Net earnings (loss)
    
    $
    195,700
    
    
    $
    (320,900
    )Adjustments to reconcile net earnings (loss) to net cash provided by
operating activities:Depletion
    
    
    4,512,900
    
    
    
    2,210,000Non-cash loss on derivative value
    
    
    240,100
    
    
    
    Accretion of asset retirement obligation
    
    
    23,900
    
    
    
    18,600Increase in accounts receivable-affiliate
    
    
    (773,700
    )
    
    
    (1,586,900
    )Increase in accrued liabilities
    
    
    338,800
    
    
    
    13,700Net cash provided by operating activities
    
    
    4,537,700
    
    
    
    334,500Cash flows from investing activities:Oil and gas well drilling contract paid to MGP
    
    
    
    
    
    
    (45,492,800
    )Net cash used in financing activities
    
    
    
    
    
    
    (45,492,800
    )Cash flows from financing activities:Partners capital contribution
    
    
    
    
    
    
    24,653,200Distributions to partners
    
    
    (4,437,400
    )
    
    
    Net cash (used in) provided by financing activities
    
    
    (4,437,400
    )
    
    
    24,653,200Net increase (decrease) in cash and cash equivalents
    
    
    100,300
    
    
    
    (20,505,100
    )Cash and cash equivalents at beginning of period
    
    
    1,510,300
    
    
    
    20,839,700Cash and cash equivalents at end of period
    
    $
    1,610,600
    
    
    $
    334,600Supplemental Schedule of non-cash investing and financing activities:Assets (returned to) contributed by managing general partner:Lease costs
    
    
    
    
    
    
    1,477,800Tangible drilling costs
    
    
    (4,900
    )
    
    
    10,063,900Syndication and offering costs
    
    
    
    
    
    
    9,451,900$
    (4,900
    )
    
    $
    20,993,600Asset retirement obligation
    
    $
    
    
    
    $
    564,400
   6




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ATLAS RESOURCES PUBLIC 18-2008 (A) 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 18-2008 (A) 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 18-2008 (A) 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
    
    $
    2,774,200
    
    
    $
    2,785,500Wells and related equipment
    
    
    220,680,900
    
    
    
    221,106,500223,455,100
    
    
    
    223,892,000Accumulated depletion
    
    
    (97,586,600
    )
    
    
    (93,505,700
    )$
    125,868,500
    
    
    $
    130,386,300
  9




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ATLAS RESOURCES PUBLIC 18-2008 (A) 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 Statements of Operations are payable at $75 per well per month.
Administrative costs incurred for the three months ended March 31, 2010 and 2009 were
$36,700 and $7,900, respectively.
 
    
    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, 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 and 2009 were
$303,600 and $57,900, respectively.
 
    
    Transportation fees which are included in production expenses in the Partnerships
Statements of Operations are generally payable at 13% of the natural gas sales price.
Transportation fees incurred for the three months ended March 31, 2010 and 2009 were
$786,200 and $331,300, respectively.
  10




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ATLAS RESOURCES PUBLIC 18-2008 (A) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
March 31, 2010
 (Unaudited)
 NOTE 3  TRANSACTIONS WITH ATLAS RESOURCES, LLC AND ITS AFFILIATES (Continued)
 
    
    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 $4,900.
Assets contributed from 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, 2009 were
$20,993,600.
  Subordination by Managing General Partner
  NOTE 4  COMPREHENSIVE INCOME
  Three Months EndedMarch 31,2010
    
    
    2009Net earnings (loss)
    
    $
    195,700
    
    
    $
    (320,900
    )Other comprehensive income:Unrealized
holding gain on hedging contracts
    
    
    6,060,400
    
    
    
    7,175,300Less: reclassification adjustment for gains realized in net earnings
    
    
    (1,439,700
    )
    
    
    (219,000
    )Total other comprehensive income
    
    
    4,620,700
    
    
    
    6,956,300Comprehensive income
    
    $
    4,816,400
    
    
    $
    6,635,400
 NOTE 5  DERIVATIVE INSTRUMENTS
   11




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ATLAS RESOURCES PUBLIC 18-2008 (A) 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
    
    $
    6,254,100
    
    
    $
    3,846,900
    
    
    Current liabilities
    
    $
    (37,800
    )
    
    $
    (47,000
    )Long-term assets
    
    
    6,076,500
    
    
    
    3,386,700
    
    
    Long-term liabilities
    
    
    (1,278,200
    )
    
    
    (552,600
    )Total derivatives
    
    
    
    $
    12,330,600
    
    
    $
    7,233,600
    
    
    
    
    $
    (1,316,000
    )
    
    $
    (599,600
    )
 Effects of Derivative Instruments on Statements of Operations:
 Gain
    
    
    
    
    
    
    GainRecognized in OCI on Derivative
    
    
    
    
    
    
    Reclassified from OCI into Income(Effective Portion)
    
    
    Location of Gain
    
    
    (Effective Portion)Derivatives in
    
    Three Months Ended
    
    
    Reclassified from Accumulated
    
    
    Three Months EndedCash Flow
    
    March 31,
    
    
    March 31,
    
    
    OCI into Income
    
    
    March 31,
    
    
    March 31,Hedging Relationship
    
    2010
    
    
    2009
    
    
    (Effective Portion)
    
    
    2010
    
    
    2009Commodity contracts
    
    $
    6,060,400
    
    
    $
    7,175,300
    
    
    Natural gas and oil revenue
    
    
    $
    1,439,700
    
    
    $
    219,000
 Effects of Derivative Instruments on Statements of Operations:
   12




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ATLAS RESOURCES PUBLIC 18-2008 (A) 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
    
    
    1,610,300
    
    
    $
    7.35
    
    
    $
    4,935,7002011
    
    
    1,185,000
    
    
    
    6.69
    
    
    
    2,070,6002012
    
    
    967,300
    
    
    
    6.85
    
    
    
    1,409,2002013
    
    
    651,700
    
    
    
    6.82
    
    
    
    533,100$
    8,948,600
 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
    
    
    116,900
    
    
    $
    7.84
    
    
    $
    468,2002010
    
    Calls sold
    
    
    116,900
    
    
    
    9.01
    
    
    
    2011
    
    Puts purchased
    
    
    654,100
    
    
    
    6.20
    
    
    
    945,8002011
    
    Calls sold
    
    
    654,100
    
    
    
    7.28
    
    
    
    2012
    
    Puts purchased
    
    
    392,700
    
    
    
    6.22
    
    
    
    355,7002012
    
    Calls sold
    
    
    392,700
    
    
    
    7.31
    
    
    
    2013
    
    Puts purchased
    
    
    465,600
    
    
    
    6.23
    
    
    
    264,8002013
    
    Calls sold
    
    
    465,600
    
    
    
    7.39
    
    
    
    $
    2,034,500
  13




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ATLAS RESOURCES PUBLIC 18-2008 (A) 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
    
    
    1,600
    
    
    $
    97.22
    
    
    $
    19,7002011
    
    
    1,600
    
    
    
    77.46
    
    
    
    3,5002012
    
    
    1,200
    
    
    
    76.86
    
    
    
    1,3002013
    
    
    300
    
    
    
    77.36
    
    
    
    400$
    24,900
 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
    
    
    1,000
    
    
    $
    85.00
    
    
    $
    4,8002010
    
    Calls sold
    
    
    1,000
    
    
    
    112.55
    
    
    
    2011
    
    Puts purchased
    
    
    1,000
    
    
    
    67.22
    
    
    
    1,0002011
    
    Calls sold
    
    
    1,000
    
    
    
    89.44
    
    
    
    2012
    
    Puts purchased
    
    
    800
    
    
    
    65.51
    
    
    
    6002012
    
    Calls sold
    
    
    800
    
    
    
    91.45
    
    
    
    2013
    
    Puts purchased
    
    
    200
    
    
    
    65.36
    
    
    
    2002013
    
    Calls sold
    
    
    200
    
    
    
    93.44
    
    
    
    $
    6,600Total Net Asset
    
    
    $
    11,014,600
 
 (1)
    
    MMBTU represents million British Thermal Units.(2)
    
    Fair value based on forward NYMEX natural gas prices.(3)
    
    Fair value based on forward WTI crude oil prices. NOTE 6  FAIR VALUE OF FINANCIAL INSTRUMENTS
  Level 1 
 Level 2 
  14




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ATLAS RESOURCES PUBLIC 18-2008 (A) 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
    
    $
    11,014,600
    
    
    $
    11,014,600
    
    
    $
    6,634,000
    
    
    $
    6,634,000Total
    
    $
    11,014,600
    
    
    $
    11,014,600
    
    
    $
    6,634,000
    
    
    $
    6,634,000
 Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis
   NOTE 7  ASSET RETIREMENT OBLIGATION
    15




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ATLAS RESOURCES PUBLIC 18-2008 (A) L.P.
NOTES TO FINANCIAL STATEMENTS (Continued)
March 31, 2010
 (Unaudited)
 NOTE 7  ASSET RETIREMENT OBLIGATION (Continued)
  Three Months EndedMarch 31,2010
    
    
    2009Asset retirement obligation at beginning of period
    
    $
    1,592,900
    
    
    $
    957,000Liabilities incurred from drilling wells
    
    
    
    
    
    
    564,400Accretion expense
    
    
    23,900
    
    
    
    18,600Asset retirement obligation at end of period
    
    $
    1,616,800
    
    
    $
    1,540,000
 
 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 Months EndedMarch 312010
    
    
    2009Production revenues (in thousands):Gas
    
    $
    6,806
    
    
    $
    2,532Oil
    
    
    431
    
    
    
    Liquid
    
    
    134
    
    
    
    Total
    
    $
    7,371
    
    
    $
    2,532Production volumes:Gas (mcf/day) (1)
    
    
    12,545
    
    
    
    3,993Oil (bbls/day) (1)
    
    
    87
    
    
    
    Liquid (bbl/day) (1)
    
    
    30
    
    
    
    Total (mcfe/day) (1)
    
    
    13,247
    
    
    
    3,993Average sales prices (2)Gas (per mcf) (1) (3)
    
    $
    6.24
    
    
    $
    7.05Oil (per bbl) (1) (4)
    
    $
    55.05
    
    
    $
    Liquid (per bbl) (1)
    
    $
    48.96
    
    
    $
    Average production costs:As a percent of revenues
    
    
    35
    %
    
    
    23
    %Per mcfe (1)
    
    $
    2.18
    
    
    $
    1.62Depletion per mcfe
    
    $
    3.84
    
    
    $
    6.15
 
 (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 $238,100 for the three months ended March
31, 2010. The derivative gains are included in other comprehensive income and resulted
from prior period impairment charges.(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 $2,000 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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##### Table of Contents



Natural Gas Revenues.
 Oil Revenues
 Natural Gas Liquids Revenue
 Expenses.
   Liquidity and Capital Resources
      18




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##### Table of Contents



Critical Accounting Policies
  Subordination by Managing General Partner
  
 ITEM 4.
    
    CONTROLS AND PROCEDURES
 Evaluation of Disclosure Controls and Procedures
     19




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##### Table of Contents



PART II OTHER INFORMATION
 
 ITEM 1.
    
    LEGAL PROCEEDINGS
   
 ITEM 6.
    
    EXHIBITS
 
 EXHIBIT INDEX
 Exhibit No.
    
    Description4.0
    
    
    Amended and Restated Certificate and Agreement of Limited Partnership for Public 18-2008 (A) L.P. (1)10.1
    
    
    Drilling and Operating Agreement for Atlas America Public 18-2008 (A) 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. 333-150925-03  20




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##### Table of Contents



SIGNATURES
   Atlas Resources, LLC, Managing General PartnerDate:  May 17, 2010
    By:
    /s/ Freddie M. KotekFreddie M. Kotek, Chairman of the Board of Directors,Chief Executive Officer and President  Date:  May 17, 2010
    By:
    /s/ Freddie M. KotekFreddie M. Kotek, Chairman of the Board of Directors,Chief Executive Officer and PresidentDate:  May 17, 2010
    By:
    /s/ Matthew A. JonesMatthew A. Jones, Chief Financial OfficerDate:  May 17, 2010
    By:
    /s/ Sean P. McGrathSean P. McGrath, Chief Accounting Officer  21