|                                                                                                                                                         | United      States                                                                                  |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------|
|                                                                                                                                                         |                                                                                                |
|                                                                                                                                                         | Securities      and Exchange Commission                                                             |
|                                                                                                                                                         |                                                                                                |
|                                                                                                                                                         | Washington,      D.C. 20549                                                                         |
|                                                                                                                                                         |                                                                                                |
|                                                                                                                                                         | Form      10 Q                                                                                      |
|                                                                                                                                                         |                                                                                                |
| (Mark      One)                                                                                                                                              |
|                                                                                                                                                         |                                                                                                |
| R                                                                                                                                                            | QUARTERLY      REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF      1934  |
|                                                                                                                                                         |                                                                                                |
|                                                                                                                                                         | For      the quarterly period ended March 31, 2008                                                  |
|                                                                                                                                                         |                                                                                                |
| o                                                                                                                                                            | TRANSITION      REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF      1934 |
|                                                                                                                                                         |                                                                                                |
|                                                                                                                                                         |                                                                                                |
|                                                                                                                                                         | For      the transition period from _____ to _____                                                  |
|                                                                                                                                                         |                                                                                                |
|                                                                                                                                                         | Commission      file number 0-52168                                                                 |
|                                                                                                                                                         |                                                                                                |
|                                                                                                                                                         |                                                                                                |
|                                                                                                                                                         | ATLAS      AMERICA PUBLIC #15-2006 (B) L.P.                                                         |
|                                                                                                                                                         | (Name      of small business issuer in its charter)                                                 |
|                                                                                                                                                         |                                                                                                |
|                                                                                                                                                         |                                                                                                |
|                                                                                                                                                         |                                                                                                |
| Delaware                                                                                                                                                     | 20-3208390                                                                                          |
| (State      or other jurisdiction ofincorporation      or organization)                                                                                      | (I.R.S.      EmployerIdentification      No.)                                                       |
|                                                                                                                                                         |                                                                                                |
| Westpointe      Corporate Center One                                                                                                                         |                                                                                                |
| 1550      Coraopolis Heights Road 2nd Floor                                                                                                                  |                                                                                                |
| Moon      Township, PA                                                                                                                                       | 15108                                                                                               |
| (Address      of principal executive offices)                                                                                                                | (zip      code)                                                                                     |
|                                                                                                                                                         |                                                                                                |
| Issuer’s      telephone number, including area code: (412)      262-2830                                                                               |
|                                                                                                                                                         |
| Indicate      by check mark whether the registrant (1) filed all reports required to be      filed by Section 13 or 15 (d) of the Securities Exchange    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      Sheets as of March 31, 2008 and December 31, 2007                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | 3      |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | Statements      of Net Earnings for the Three Months ended March 31, 2008 and      2007                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | 4      |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | Statement      of Changes in Partners’ Capital for the Three Months ended March 31,      2008                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | 5      |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | Statements      of Cash Flows for the Three Months ended March 31, 2008 and      2007                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | 6      |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | Notes      to Financial Statements                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | 7-14   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |
| Item      2:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   | Management’s      Discussion and Analysis of Financial Condition and Results of      Operations                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | 15-18  |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |
| Item      4:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   | Controls      and      Procedures                                                                                                                              | 19     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |
| PART      II.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   | OTHER      INFORMATION                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |
| Item      1:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   | Legal      Proceedings                                                                                                                                         | 19     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |
| Item      6:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   | Exhibits                                                                                                                                                       | 19     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |
| SIGNATURES                                                                                                                                                       | 20     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |
| CERTIFICATIONS                                                                                                                                                   | 21-24  |

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | March      31, |        |   | December      31, |   |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------------|-------------|--------|-------------------|--------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | 2008           |        |   | 2007              |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | (Unaudited)    |        |   | (Audited)         |   |
| ASSETS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |           |        |   |              |   |
| Current      assets:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |           |        |   |              |   |
| Cash      and cash equivalents                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   | $              | 2,692,800   |   |              | $      | 2,680,200 |   |
| Accounts      receivable-affiliate                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |           | 7,825,300   |   |              |   | 8,299,300 |   |
| Short-term      hedge receivable due from      affiliate                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |           | 24,500      |   |              |   | 2,492,200 |   |
| Total      current      assets                                                                                                                                                         |   |           | 10,542,600  |   |              |   | 13,471,700 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |           |        |   |              |   |   |   |
| Oil      and gas properties,      net                                                                                                               |   |           | 147,605,400 |   |              |   | 154,541,600 |   |
| Long-term      hedge receivable due from affiliate                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |           | 196,400     |   |              |   | 372,600 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | $              | 158,344,400 |   |              | $      | 168,385,900 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |           |        |   |              |   |   |   |
| LIABILITIES      AND PARTNERS’ CAPITAL                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |           |        |   |              |   |   |   |
| Current      liabilities:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |           |        |   |              |   |   |   |
| Accrued      liabilities                                                                                                                            |   | $              | 14,400      |   |              | $      | 23,900 |   |
| Short-term      hedge liability due to affiliate                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |           | 4,725,800   |   |              |   | 58,900 |   |
| Total      current      liabilities                                                                                                                                                              |   |           | 4,740,200   |   |              |   | 82,800 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |           |        |   |              |   |   |   |
| Asset      retirement      obligation                                                                                                               |   |           | 4,113,900   |   |              |   | 4,070,700 |   |
| Long-term      hedge liability due to affiliate                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |           | 5,254,300   |   |              |   | 3,744,200 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |           |        |   |              |   |   |   |
| Partners’      capital:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |           |        |   |              |   |   |   |
| Managing      general      partner                                                                                                                  |   |           | 32,611,300  |   |              |   | 35,402,400 |   |
| Limited      partners (14,772.60      units)                                                                                                        |   |           | 121,383,900 |   |              |   | 126,024,100 |   |
| Accumulated      other comprehensive      loss                                                                                                      |   |           | (9,759,200  | )      |              |   | (938,300 | ) |
| Total      partners'      capital                                                                                                                                                                     |   |           | 144,236,000 |   |              |   | 160,488,200 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | $              | 158,344,400 |   |              | $      | 168,385,900 |   |

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   | Three      Months Ended |      |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------|-----------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   | March      31,          |      |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   | 2008                    |      |   | 2007 |   |
| REVENUE                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                    |      |   |   |   |
| Natural      gas and      oil                                                                                                                       |   | $                       | 8,973,500 |   |   | $ | 7,018,500 |   |
| Interest      income                                                                                                                                |   |                    | 6,400     |   |   |   | 13,700 |   |
| Total      revenues                                                                                                                                                                         |   |                    | 8,979,900 |   |   |   | 7,032,200 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |                    |      |   |   |   |   |   |
| COSTS      AND EXPENSES                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                    |      |   |   |   |   |   |
| Production                                                                                                                                          |   |                    | 1,947,800 |   |   |   | 1,250,300 |   |
| Depletion                                                                                                                                           |   |                    | 5,124,500 |   |   |   | 4,280,100 |   |
| Accretion      of asset retirement      obligation                                                                                                  |   |                    | 43,200    |   |   |   | 61,400 |   |
| General      and      administrative                                                                                                                |   |                    | 129,000   |   |   |   | 94,100 |   |
| Total      expenses                                                                                                                                                                         |   |                    | 7,244,500 |   |   |   | 5,685,900 |   |
| Net      earnings                                                                                                                                   |   | $                       | 1,735,400 |   |   | $ | 1,346,300 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |                    |      |   |   |   |   |   |
| Allocation      of net earnings:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |                    |      |   |   |   |   |   |
| Managing      general      partner                                                                                                                  |   | $                       | 1,537,500 |   |   | $ | 1,297,900 |   |
| Limited      partners                                                                                                                               |   | $                       | 197,900   |   |   | $ | 48,400 |   |
| Net      earnings per limited partnership      unit                                                                                                 |   | $                       | 13        |   |   | $ | 3 |   |

|                                                                                                                                                                                                                                                                                                                                                                                                        |   |     |       |   |     |   |        | Accumulated   |   |   |       |   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------|------------|--------|----------|--------|-------------|---------------|--------|--------|------------|--------|
|                                                                                                                                                                                                                                                                                                                                                                                                        |   | Managing |       |   |     |   |        | Other         |   |   |       |   |
|                                                                                                                                                                                                                                                                                                                                                                                                        |   | General  |       |   | Limited  |   |        | Comprehensive |   |   |       |   |
|                                                                                                                                                                                                                                                                                                                                                                                                        |   | Partner  |       |   | Partners |   |        | Loss          |   |   | Total      |   |
|                                                                                                                                                                                                                                                                                                                                                                                                        |   |     |       |   |     |   |        |          |   |   |       |   |
| Balance      at January 1, 2008                                                                                                                                                                                                                                                                                                                                                                             |   | $        | 35,402,400 |   |     | $      | 126,024,100 |          |   | $      | (938,300   | )      |   | $ | 160,488,200 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                        |   |     |       |   |     |   |        |          |   |   |       |   |   |   |   |   |
| Participation      in revenues and expenses:                                                                                                                                                                                                                                                                                                                                                                |   |     |       |   |     |   |        |          |   |   |       |   |   |   |   |   |
| Net      production      revenues                                                                                        |   |     | 2,404,200  |   |     |   | 4,621,500   |          |   |   | —    |   |   |   | 7,025,700 |   |
| Interest      income                                                                                                     |   |     | 2,200      |   |     |   | 4,200       |          |   |   | —    |   |   |   | 6,400 |   |
| Depletion                                                                                                                |   |     | (809,900   | )      |     |   | (4,314,600  | )             |   |   | —    |   |   |   | (5,124,500 | ) |
| General      and      administrative                                                                                     |   |     | (44,200    | )      |     |   | (84,800     | )             |   |   | —    |   |   |   | (129,000 | ) |
| Accretion      of asset retirement obligation                                                                                                                                                                                                                                                                                                                                                               |   |     | (14,800    | )      |     |   | (28,400     | )             |   |   | —    |   |   |   | (43,200 | ) |
| Net      earnings                                                                                                                                      |   |     | 1,537,500  |   |     |   | 197,900     |          |   |   | —    |   |   |   | 1,735,400 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                        |   |     |       |   |     |   |        |          |   |   |       |   |   |   |   |   |
| Other      comprehensive      loss                                                              |   |     | —    |   |     |   | —     |          |   |   | (8,820,900 | )      |   |   | (8,820,900 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                        |   |     |       |   |     |   |        |          |   |   |       |   |   |   |   |   |
| MGP      asset received                                                                                                                                |   |     | (1,811,700 | )      |     |   | —     |          |   |   | —    |   |   |   | (1,811,700 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                        |   |     |       |   |     |   |        |          |   |   |       |   |   |   |   |   |
| Distributions      to      partners                                                             |   |     | (2,516,900 | )      |     |   | (4,838,100  | )             |   |   | —    |   |   |   | (7,355,000 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                        |   |     |       |   |     |   |        |          |   |   |       |   |   |   |   |   |
| Balance      at March 31, 2008                                                                                                                                                                                                                                                                                                                                                                              |   | $        | 32,611,300 |   |     | $      | 121,383,900 |          |   | $      | (9,759,200 | )      |   | $ | 144,236,000 |   |

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | Three      Months Ended |       |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------|------------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | March      31,          |       |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | 2008                    |       |   | 2007 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |                    |       |   |   |   |
| Cash      flows from operating activities:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   |                    |       |   |   |   |
| Net      earnings                                                                                                          |   | $                       | 1,735,400  |   |   | $ | 1,346,300 |   |
| Adjustments      to reconcile net earnings to net cash provided by operating      activities:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |                    |       |   |   |   |   |   |
| Depletion                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |                    | 5,124,500  |   |   |   | 4,280,100 |   |
| Accretion      of asset retirement obligation                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |                    | 43,200     |   |   |   | 61,400 |   |
| Decrease      (increase) in accounts receivable – affiliate                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |                    | 474,000    |   |   |   | (3,650,400 | ) |
| (Decrease)      increase in accrued liabilities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                    | (9,500     | ) |   |   | 10,800 |   |
| Net      cash provided by operating activities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |                    | 7,367,600  |   |   |   | 2,048,200 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |                    |       |   |   |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |                    |       |   |   |   |   |   |
| Cash      flows from financing activities:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   |                    |       |   |   |   |   |   |
| Distributions      to partners                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |                    | (7,355,000 | ) |   |   | (3,340,100 | ) |
| Net      cash used in financing activities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   |                    | (7,355,000 | ) |   |   | (3,340,100 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |                    |       |   |   |   |   |   |
| Net      increase (decrease) in cash and cash equivalents                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |                    | 12,600     |   |   |   | (1,291,900 | ) |
| Cash      and cash equivalents at beginning of period                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |                    | 2,680,200  |   |   |   | 1,305,800 |   |
| Cash      and cash equivalents at end of      period                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | $                       | 2,692,800  |   |   | $ | 13,900 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |                    |       |   |   |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |                    |       |   |   |   |   |   |
| Supplemental      schedule of non-cash investing and financing activities:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   |                    |       |   |   |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |                    |       |   |   |   |   |   |
| Assets      contributed and received by managing general partner:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |                    |       |   |   |   |   |   |
| Tangible      equipment                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   | $                       | 196,500    |   |   | $ | 4,164,700 |   |
| Lease      costs                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                    | —    |   |   |   | 544,600 |   |
| Intangible      drilling costs                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |                    | (2,008,200 | ) |   |   | — |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | $                       | (1,811,700 | ) |   | $ | 4,709,300 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |                    |       |   |   |   |   |   |
| Asset      retirement obligation                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | $                       | —    |   |   | $ | 647,800 |   |

| Oil      and gas properties consist of the following at the dates      indicated:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | March      31, |        |   | December      31, |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------------|-------------|--------|-------------------|--------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   | 2008           |        |   | 2007              |   |
| Natural      gas and oil properties:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |           |        |   |              |   |
| Proved      properties:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |           |        |   |              |   |
| Leasehold      interests                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | $              | 4,222,100   |   |              | $      | 4,222,100 |   |
| Wells      and related equipment                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   |           | 182,501,600 |   |              |   | 184,313,300 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |           | 186,723,700 |   |              |   | 188,535,400 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |           |        |   |              |   |   |   |
| Accumulated      depletion of oil and gas      properties                                                                                               |   |           | (39,118,300 | )      |              |   | (33,993,800 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   | $              | 147,605,400 |   |              | $      | 154,541,600 |   |

| ·   | 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 ended      March 31, 2008 and 2007 were $110,400 and $75,200,      respectively. |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Monthly      well supervision fees which are included in production expenses in the      Partnership’s Statements of Net Earnings are payable at $296 and $285 per      well per month in 2008 and 2007 respectively, for operating and      maintaining the wells.  Well supervision fees incurred for the      three months ended March 31, 2008 and 2007 were $436,500 and $285,700,      respectively. |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Transportation      fees which are included in production expenses in the Partnership’s      Statements of Net Earnings are generally at 13% of the natural gas sales      price.  Transportation fees incurred for the three months ended      March 31, 2008 and 2007 were $1,196,300 and $783,000,      respectively. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Assets      received by the MGP which are disclosed on the Partnership's Statements of      Cash Flows as a non-cash activity for the three months ended March 31,      2008 were $1,811,700. Assets contributed from the MGP which are disclosed      on the Partnership's Statements of Cash Flows as a non-cash activity of      the three months ended March 31, 2007 were  $4,709,300. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

The MGP and its affiliates perform all administrative and managementfunctions for the Partnership including billing revenues and paying expenses.Accounts receivable-affiliate on the Partnership's Balance Sheets represents thenet production revenues due from the MGP.

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | Three      Months Ended |       |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------|------------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | March      31,          |       |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | 2008                    |       |   | 2007 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                    |       |   |   |   |
| Net      earnings                                                                                                                               |   | $                       | 1,735,400  |   |   | $ | 1,346,300 |   |
| Other      comprehensive loss:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |                    |       |   |   |   |   |   |
| Unrealized      holding loss on hedging      contracts                                                                                          |   |                    | (7,946,500 | ) |   |   | (2,840,900 | ) |
| Less:      reclassification adjustment for gains realized in net    earnings                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |                    | (874,400   | ) |   |   | (728,900 | ) |
| Total      other comprehensive      loss                                                                                                        |   |                    | (8,820,900 | ) |   |   | (3,569,800 | ) |
| Comprehensive      loss                                                                                                                         |   | $                       | (7,085,500 | ) |   | $ | (2,223,500 | ) |

| Natural      Gas Fixed Price Swaps |   |             |      |   |             |   |   |                 |   |
|------------------------------------|--------|------------------|-----------|--------|------------------|--------|--------|----------------------|--------|
|                               |   |             |      |   |             |   |   |                 |   |
| Production                         |   |             |      |   | Average          |   |   | Fair      Value      |   |
| Period      Ending                 |   | Volumes          |      |   | Fixed      Price |   |   | Asset/               |   |
| December      31,                  |   | (MMbtu)      (1) |      |   | (per      MMbtu) |   |   | (Liability)      (2) |   |
|                               |   |             |      |   |             |   |   |                 |   |
| 2008                               |   |             | 2,033,300 |   |             | $      | 8.81   |                 |   | $ | (2,924,900 | ) |
| 2009                               |   |             | 2,513,900 |   |             |   | 8.42   |                 |   |   | (3,124,200 | ) |
| 2010                               |   |             | 1,478,700 |   |             |   | 7.80   |                 |   |   | (1,698,200 | ) |
| 2011                               |   |             | 739,400   |   |             |   | 7.51   |                 |   |   | (825,800 | ) |
| 2012                               |   |             | 492,900   |   |             |   | 8.65   |                 |   |   | (14,200 | ) |
| 2013                               |   |             | 123,200   |   |             |   | 8.73   |                 |   |   | (9,700 | ) |
|                               |   |             |      |   |             |   |   |                 |   | $ | (8,597,000 | ) |

| Natural      Gas Costless Collars |   |                |   |             |    |   |                 |   |   |                 |   |
|-----------------------------------|--------|---------------------|--------|------------------|---------|--------|----------------------|--------|--------|----------------------|--------|
|                              |   |                |   |             |    |   |                 |   |   |                 |   |
| Production                        |   |                |   |             |    |   | Average              |   |   | Fair      Value      |   |
| Period      Ending                |   | Option              |   | Volumes          |    |   | Floor      & Cap |   |   | Asset/               |   |
| December      31,                 |   | Type                |   | (MMbtu)      (1) |    |   | (per      MMbtu)     |   |   | (Liability)      (2) |   |
|                              |   |                |   |             |    |   |                 |   |   |                 |   |
| 2008                              |   | Puts      purchased |   |             | 160,200 |   |                 | $      | 7.50   |                 |   | $ | — |   |
| 2008                              |   | Calls      sold     |   |             | 160,200 |   |                 |   | 9.40   |                 |   |   | (194,800 | ) |
| 2010                              |   | Puts      purchased |   |             | 394,300 |   |                 |   | 7.75   |                 |   |   | — |   |
| 2010                              |   | Calls      sold     |   |             | 394,300 |   |                 |   | 8.75   |                 |   |   | (281,300 | ) |
| 2011                              |   | Puts      purchased |   |             | 985,800 |   |                 |   | 7.50   |                 |   |   | — |   |
| 2011                              |   | Calls      sold     |   |             | 985,800 |   |                 |   | 8.45   |                 |   |   | (680,200 | ) |
| 2012                              |   | Puts      purchased |   |             | 98,600  |   |                 |   | 7.00   |                 |   |   | — |   |
| 2012                              |   | Calls      sold     |   |             | 98,600  |   |                 |   | 8.37   |                 |   |   | (86,800 | ) |
|                              |   |                |   |             |    |   |                 |   |   |                 |   | $ | (1,243,100 | ) |

| Crude      Oil Fixed Price Swaps |   |    |   |   |             |   |   |                 |   |
|----------------------------------|--------|---------|--------|--------|------------------|--------|--------|----------------------|--------|
|                             |   |    |   |   |             |   |   |                 |   |
| Production                       |   |    |   |   | Average          |   |   | Fair      Value      |   |
| Period      Ending               |   | Volumes |   |   | Fixed      Price |   |   | Asset/               |   |
| December      31,                |   | (Bbl)   |   |   | (per      Bbl)   |   |   | (Liability)      (2) |   |
|                             |   |    |   |   |             |   |   |                 |   |
| 2008                             |   |    | 4,500  |   |             | $      | 103.25 |                 |   | $ | 17,100 |   |
| 2009                             |   |    | 4,900  |   |             |   | 99.03  |                 |   |   | 16,000 |   |
| 2010                             |   |    | 4,300  |   |             |   | 96.52  |                 |   |   | 10,500 |   |
| 2011                             |   |    | 3,400  |   |             |   | 95.79  |                 |   |   | 7,100 |   |
| 2012                             |   |    | 3,000  |   |             |   | 95.35  |                 |   |   | 4,800 |   |
| 2013                             |   |    | 800    |   |             |   | 95.35  |                 |   |   | 1,300 |   |
|                             |   |    |   |   |             |   |   |                 |   | $ | 56,800 |   |

| Crude      Oil Costless Collars |   |                |   |    |   |   |                 |                     |   |                 |   |
|---------------------------------|--------|---------------------|--------|---------|--------|--------|----------------------|--------------------------|--------|----------------------|--------|
|                            |   |                |   |    |   |   |                 |                     |   |                 |   |
| Production                      |   |                |   |    |   |   | Average              |                     |   | Fair      Value      |   |
| Period      Ending              |   | Option              |   | Volumes |   |   | Floor      & Cap |                     |   | Asset/               |   |
| December      31,               |   | Type                |   | (Bbl)   |   |   | (per      Bbl)       |                     |   | (Liability)      (2) |   |
|                            |   |                |   |    |   |   |                 |                     |   |                 |   |
| 2008                            |   | Puts      purchased |   |    | 4,200  |   |                 | $                        | 85.00  |                 |   | $ | 2,200 |   |
| 2008                            |   | Calls      sold     |   |    | 4,200  |   |                 |                     | 127.13 |                 |   |   | — |   |
| 2009                            |   | Puts      purchased |   |    | 5,000  |   |                 |                     | 85.00  |                 |   |   | 6,800 |   |
| 2009                            |   | Calls      sold     |   |    | 5,000  |   |                 |                     | 118.63 |                 |   |   | — |   |
| 2010                            |   | Puts      purchased |   |    | 4,300  |   |                 |                     | 85.00  |                 |   |   | 6,000 |   |
| 2010                            |   | Calls      sold     |   |    | 4,300  |   |                 |                     | 112.92 |                 |   |   | — |   |
| 2011                            |   | Puts      purchased |   |    | 3,700  |   |                 |                     | 85.00  |                 |   |   | 4,700 |   |
| 2011                            |   | Calls      sold     |   |    | 3,700  |   |                 |                     | 110.81 |                 |   |   | — |   |
| 2012                            |   | Puts      purchased |   |    | 2,900  |   |                 |                     | 85.00  |                 |   |   | 3,500 |   |
| 2012                            |   | Calls      sold     |   |    | 2,900  |   |                 |                     | 110.06 |                 |   |   | — |   |
| 2013                            |   | Puts      purchased |   |    | 800    |   |                 |                     | 85.00  |                 |   |   | 900 |   |
| 2013                            |   | Calls      sold     |   |    | 800    |   |                 |                     | 110.09 |                 |   |   | — |   |
|                            |   |                |   |    |   |   |                 |                     |   |                 |   | $ | 24,100 |   |
|                            |   |                |   |    |   |   |                 |                     |   |                 |   |   |   |   |
|                            |   |                |   |    |   |   |                 | Total      Net Liability |   |                 | $      | (9,759,200 | ) |

| (1)   | MMBTU      represents million British ThermalUnits. |
|-----------------|-----------------------------------------------------|

| (2)   | Fair      value based on forward NYMEX natural gas and oil  prices. |
|-----------------|---------------------------------------------------------------------|

|                                                                                                                                                                                                                                                                                                |   | March      31, 2008 |       |   | December      31, 2007 |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------|------------|--------|------------------------|--------|
|                                                                                                                                                                                                                                                                                                |   | Book      Value     |       |   | Fair      Value        |   |   | Book      Value |   |   | Fair      Value |   |
| Assets                                                                                                                                                                                                                                                                                              |   |                |       |   |                   |   |   |   |   |   |   |   |
| Derivative      instruments                                             |   | $                   | 220,900    |   |                   | $      | 220,900 |   |   | $ | 2,864,800 |   |   | $ | 2,864,800 |   |
|                                                                                                                                                                                                                                                                                                |   | $                   | 220,900    |   |                   | $      | 220,900 |   |   | $ | 2,864,800 |   |   | $ | 2,864,800 |   |
| Liabilities                                                                                                                                                                                                                                                                                         |   |                |       |   |                   |   |   |   |   |   |   |   |   |   |   |   |
| Derivative      instruments                                             |   | $                   | (9,980,100 | )      |                   | $      | (9,980,100 | ) |   | $ | (3,803,100 | ) |   | $ | (3,803,100 | ) |
|                                                                                                                                                                                                                                                                                                |   | $                   | (9,759,200 | )      |                   | $      | (9,759,200 | ) |   | $ | (938,300 | ) |   | $ | (938,300 | ) |

|                                                                                                                                                                                                                                                                                                                                |   | Fair      Value Measurements at March 31, 2008 Using |    |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------|---------|
|                                                                                                                                                                                                                                                                                                                                |   | Quoted      prices                                   |    |   | Significant      other |   |   | Significant |   |
|                                                                                                                                                                                                                                                                                                                                |   | in      active                                       |    |   | observable |   |   | unobservable |   |
|                                                                                                                                                                                                                                                                                                                                |   | markets                                              |    |   | inputs |   |   | inputs |   |
|                                                                                                                                                                                                                                                                                                                                |   | (Level      1)                                       |    |   | (Level      2) |   |   | (Level      3) |   |
|                                                                                                                                                                                                                                                                                                                                |   |                                                 |    |   |   |   |   |   |   |
| Commodity-based      derivatives                                                                                                                                                                                                                                                                                                    |   | $                                                    | — |   |   | $ | (9,759,200 | ) |   | $ | — |   |
|                                                                                                                                                                                                                                                                                                                                |   |                                                 |    |   |   |   |   |   |   |   |   |   |
| Total                                                      |   | $                                                    | — |   |   | $ | (9,759,200 | ) |   | $ | — |   |

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   | Three      Months Ended |      |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------|-----------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   | March      31,          |      |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   | 2008                    |      |   | 2007 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |                    |      |   |   |   |
| Asset      retirement obligation at beginning of      period                                                                                             |   | $                       | 4,070,700 |   |   | $ | 3,653,400 |   |
| Liabilities      incurred from drilling      wells                                                                                                       |   |                    | —   |   |   |   | 647,800 |   |
| Accretion      expense                                                                                                                                   |   |                    | 43,200    |   |   |   | 61,400 |   |
| Asset      retirement obligation at end of      period                                                                                                   |   | $                       | 4,113,900 |   |   | $ | 4,362,600 |   |

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   | Three      Months Ended |   |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------|--------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   | March      31,          |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   | 2008                    |   |   | 2007 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |                    |   |   |   |   |
| Production      revenues (in thousands):                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |                    |   |   |   |   |
| Gas                                                                                                                                              |   | $                       | 8,540  |   |   | $ | 6,953 |   |
| Oil                                                                                                                                              |   | $                       | 434    |   |   | $ | 66 |   |
| Total                                                                                                                                            |   | $                       | 8,974  |   |   | $ | 7,019 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |                    |   |   |   |   |   |   |
| Production      volumes:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |                    |   |   |   |   |   |   |
| Gas      (mcf/day)      (2)                                                                                                                      |   |                    | 10,922 |   |   |   | 8,965 |   |
| Oil      (bbls/day)      (2)                                                                                                                     |   |                    | 55     |   |   |   | 14 |   |
| Total      (mcfe/day)      (2)                                                                                                                   |   |                    | 11,252 |   |   |   | 9,049 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |                    |   |   |   |   |   |   |
| Average      sales prices:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                    |   |   |   |   |   |   |
| Gas      (per mcf) (1)      (2)                                                                                                                  |   | $                       | 8.59   |   |   | $ | 8.62 |   |
| Oil      (per bbl)      (2)                                                                                                                      |   | $                       | 86.22  |   |   | $ | 53.90 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |                    |   |   |   |   |   |   |
| Average      production costs:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |                    |   |   |   |   |   |   |
| As      a percent of      sales                                                                                                                  |   |                    | 22     | % |   |   | 18 | % |
| Per      mcfe      (2)                                                                                                                           |   | $                       | 1.90   |   |   | $ | 1.54 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |                    |   |   |   |   |   |   |
| Depletion      per      mcfe                                                                                            |   | $                       | 5.00   |   |   | $ | 5.26 |   |

| (1)   | The      average sales price per mcf before the effects of hedging was $7.71 for      the three months ended March 31, 2008 and2007. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------|

| (2)   | “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 Atlas      America      Public #15-2006 (B) L.P. (1) |
|  10.1       |   |  Drilling      and Operating Agreement for Atlas America Public #15-2006 (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 April 17, 2006 in the Form S-1 Registration Statement, dated April 17,      2006, File No. 0-52168. |
|-----------------|-------------------------------------------------------------------------------------------------------------------|

| 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      America Public #15-2006 (B) L.P.                                                                                                                                                                     |
|                                                                                                                                                                                                            |   |   |
|                                                                                                                                                                                                            |   |   |
|                                                                                                                                                                                                            |   |   |
|                                                                                                                                                                                                            |   | Atlas      Resources, LLC, Managing General Partner |
|                                                                                                                                                                                                            |   |   |
| Date:  May      13, 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:  May      13, 2008                                                                                                                                                                              |   | By:/s/ Freddie M.      Kotek |
|                                                                                                                                                                                                            |   | Freddie      M. Kotek, Chairman of the Board of Directors, Chief    Executive |
|                                                                                                                                                                                                            |   | Officer      and President |
|                                                                                                                                                                                                            |   |   |
|                                                                                                                                                                                                            |   |   |
| Date:  May      13, 2008                                                                                                                                                                              |   | By:/s/ Matthew A.      Jones |
|                                                                                                                                                                                                            |   | Matthew      A. Jones, Chief Financial Officer |
|                                                                                                                                                                                                            |   |   |
|                                                                                                                                                                                                            |   |   |
| Date:  May      13, 2008                                                                                                                                                                              |   | By:/s/ Nancy J.      McGurk |
|                                                                                                                                                                                                            |   | Nancy      J. McGurk, Vice President, Chief Accounting Officer |
|                                                                                                                                                                                                            |   |   |
|                                                                                                                                                                                                            |   |   |
|                                                                                                                                                                                                            |   |   |
|                                                                                                                                                                                                            |   |   |
|                                                                                                                                                                                                            |   |   |