Kunzman & Bollinger, Inc.
ATTORNEYS-AT-LAW
5100 N. BROOKLINE, SUITE 600
OKLAHOMA CITY, OKLAHOMA 73112
Telephone (405) 942-3501
Fax (405) 942-3527
October 18, 2007
UPS
Mr. H. Roger Schwall
Securities and Exchange Commission
100 F Street, NE
Room 7010
Washington, DC 20549
| RE: | Atlas Resources Public #17-2007 Program SEC Registration No. 333-144070 |
Dear Mr. Schwall:
Enclosed are the following items of sales literature to be used in connection with the above-referenced offering, which were filed supplementally by our letters dated September 21, 2007, September 27, 2007 and September 28, 2007:
| (1) | a flyer entitled “Atlas Resources Public #17-2007 Program”; |
| (2) | an article entitled “Tax Rewards with Oil and Gas Partnerships”; |
| (3) | a brochure of tax scenarios entitled “How an Investment in Atlas Resources Public #17-2007 Program Can Help Achieve an Investor’s Tax Objectives”; |
| (4) | an article entitled “AMT - A Little History and Reducing AMT through Natural Gas Partnerships”; |
| (5) | a brochure entitled “Frequently Asked Questions”; |
| (6) | a brochure entitled “Investing in Atlas Resources Public #17-2007 Program”; |
| (7) | a brochure entitled “Key Tax Points”; |
| (8) | a brochure entitled “How Atlas Can Help Your Clients”; |
| (9) | a highlight sheet entitled “Atlas Resources Public #17-2007 Program”; |
| (10) | a direct mail card entitled “Last time to invest in 2007 ATLAS RESOURCES PUBLIC #17-2007(A) L.P. IS NOW AVAILABLE!”; |
| (11) | a direct mail card entitled “Last time to receive TAX BENEFITS IN 2007”; |
| (12) | a direct mail card entitled “Do you have clients who need TAX BENEFITS THIS YEAR?”; |
Kunzman & Bollinger, Inc.
Mr. H. Roger Schwall
Securities and Exchange Commission
October 18, 2007
Page 2
| (13) | a direct mail card entitled “Why invest in APPALACHIAN NATURAL GAS?”; |
| (14) | a direct mail card entitled “Isn’t now the time to BENEFIT FROM OUR EXPERIENCE?”; |
| (15) | a direct mail card entitled “Do your clients want to receive PARTIALLY SHELTERED INCOME?”; |
| (16) | a direct mail card entitled “Did you know our Partnerships include a LONG-TERM HEDGING STRATEGY?”; |
| (17) | a direct mail card entitled “Would you like to Reduce your client’s TAX LIABILITY THIS YEAR?”; |
| (18) | a direct mail card entitled “ATLAS RESOURCES PUBLIC #17-2007(A) L.P. is now closed!”; and |
| (19) | a direct mail card entitled “HAPPY HOLIDAYS and BEST WISHES for the NEW YEAR!” |
Please contact the undersigned or Gerald A. Bollinger if you have any questions or comments concerning this filing.
| | Very truly yours,
KUNZMAN & BOLLINGER, INC.
Wallace W. Kunzman, Jr. |
Enclosures
| cc: | Ms. Carmen Moncada-TerryMr. Jack Hollander Mr. Justin Atkinson |
