SECURITIES
      AND EXCHANGE COMMISSION






WASHINGTON,
      DC 20549






------------






FORM
      8-K






CURRENT
      REPORT






PURSUANT
      TO SECTION 13 OR 15(d) OF THE






SECURITIES
      AND EXCHANGE ACT OF 1934






Date
      of
      report (Date of earliest event reported):  November 6,
      2007






Rockies
      Region 2006 Limited Partnership






(Exact
      Name of Registrant as Specified in Charter)











West
                Virginia
            0-52787
            20-5149573(State
                or Other Jurisdiction
              of
                Incorporation)
            (Commission
                File Number)
            (IRS
                Employer
              Identification
                Number)




120
      Genesis Boulevard, Bridgeport, WV26330






(Address
      of Principal Executive Offices      Zip
      Code)






Registrant's
      telephone number, including area
      code:  304-842-3597






no
      change






(Former
      Name or Former Address, if Changed Since Last Report)






Check
      the
      appropriate box below if the Form 8-K filing is intended to simultaneously
      satisfy the filing obligation of the registrant under any of the following
      provisions (*see* General Instruction A.2. below):






[
                ]
                Written communications pursuant to Rule 425 under Securities Act
                (17 CFR
                230.425)






[
                ]
                Soliciting material pursuant to Rule 14a-12 under the Exchange Act
                (17 CFR
                240.14a-12)






[
                ]
                Pre-commencement communications pursuant to Rule 14d-2(b) under the
                Exchange Act (17 CFR 240.14d-2(b))






[
                ]
                Pre-commencement communications pursuant to Rule 13e-4(c) under the
                Exchange Act (17 CFR 240.13e-4(c))











**Item
      4.02.  Non-Reliance on Previously Issued Financial Statements or a
      Related Audit Report or Completed Interim Review.**






On
      November 6, 2007, the Management of Petroleum Development Corporation ("PDC"),
      the Managing General Partner of the Registrant, concluded that certain of the
      Registrant's previously issued financial statements would be
      restated.  Management of PDC has discussed the matters disclosed in
      this filing with Schneider Downs & Co., Inc., the Registrant's independent
      auditor.  In this regard, the restatement of the Registrant's
      financial statements are for the quarter ended March 31, 2007 and the period
      from September 7, 2006 (date of inception) to December 31,
      2006.  Consequently, the previously filed financial reports for these
      periods should no longer be relied upon.






In
      November 2007, errors were identified with respect to the Partnership's
      accounting for capitalized costs for oil and gas properties.  The
      Managing General Partner bills the Partnership on a costs plus basis for
      drilling costs incurred.  The Partnership agreement states that the
      Managing General Partner is entitled to reimbursement of drilling costs plus
      12.6% of total well costs.  In calculating the capitalized costs for
      oil and gas properties, the Partnership erroneously applied a cost plus rate
      of
      14% to the total well costs.  Additionally, the Partnership did not
      apply the Managing General Partner's overhead rate to all wells which were
      capitalized in 2006 and the first quarter of 2007.  The impact of
      these errors resulted in an understatement of capitalized oil and gas properties
      for the period from September 7, 2006 (date of inception) to December 31, 2006
      and for the quarter ended March 31, 2007.  As a result of applying the
      correct cost plus rate to capitalized oil and gas properties, increasing the
      total capitalized costs for oil and gas properties, the Partnership recorded
      additional depreciation and dry holes costs, as well as an impairment on oil
      and
      gas properties in the Nesson field in North Dakota for the period ended December
      31, 2006 which was not impaired prior to these adjustments.







**SIGNATURES**






Pursuant
      to the requirements of the
      Securities Exchange Act of 1934, the registrant has duly caused this report
      to
      be signed on its behalf by the undersigned hereunto duly
      authorized.






**Rockies
      Region 2006 Limited Partnership**






(Registrant)






By:  Petroleum
      Development Corporation


Managing
      General Partner






By:  /s/
      Richard W. McCullough


Chief
      Financial Officer of


the
      Managing General Partner






Date:  November
      6, 2007