**EXHIBIT      31.2**

**CERTIFICATION**

| 1.   | I              have reviewed this quarterly report on Form 10-QSB for the quarter              ended              June 30, 2006 of Atlas America Public #15-2006 (B)              L.P.; |
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| 2.   | Based              on my knowledge, this report does not contain any untrue statement              of a              material fact or omit to state a material fact necessary to make the              statements made, in light of the circumstances under which such statements              were made, not misleading with respect to the period covered by this              report; |
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| 3.   | Based              on my knowledge, the financial statements, and other financial information              included in this report, fairly present in all material respects the              financial condition, results of operations and cash flows of the              registrant as of, and for, the periods presented in this              report; |
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| 4.   | The              registrant’s other certifying officer and I are responsible for              establishing and maintaining disclosure controls and procedures (as              defined in Exchange Act Rules 13a-15(e) and              15d-15(e)): |
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| a)   | Designed              such disclosure controls and procedures, or caused such disclosure              controls and procedures to be designed under our supervision, to ensure              that material information relating to the registrant is made known              to us              by others within those entities, particularly during the period in              which              this report is being prepared; |
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| b)   | Designed              such internal control over financial reporting, or caused such internal              control over financial reporting to be designed under our supervision,              to              provide reasonable assurance regarding the reliability of financial              reporting and the preparation of financial statements for external              purposes in accordance with generally accepted accounting              principles; |
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| c)   | Evaluated              the effectiveness of the registrant’s disclosure controls and procedures              and presented in this report our conclusions about the effectiveness              of              the disclosure controls and procedures, as of the end of the period              covered by this report based on such evaluation;              and |
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| d)   | Disclosed              in this report any change in the registrant’s internal control over              financial reporting that occurred during the registrant’s most recent              fiscal quarter (the registrant’s fourth fiscal quarter in the case of an              annual report) that has materially affected, or is reasonably likely              to              materially affect, the registrant’s internal control over financial              reporting; and |
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| 5.   | The              registrant’s other certifying officer and I have disclosed, based on our              most recent evaluation of internal control over financial reporting,              to              the registrant’s auditors and the audit committee of the registrant’s              board of directors (or persons performing the equivalent              functions): |
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| a)   | All              significant deficiencies and material weaknesses in the design or              operation of internal control over financial reporting which are              reasonably likely to adversely affect the registrant’s ability to record,              process, summarize and report financial information;              and |
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| b)   | Any              fraud, whether or not material, that involves management or other              employees who have a significant role in the registrant’s internal control              over financial reporting. |
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| By:    | /s/                Nancy J. McGurk                                     |
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| Name:  | Nancy                J. McGurk                                         |
| Title: | Chief                Financial Officer of the Managing General Partner |
| Date:  | August                14, 2006                                         |