UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

         DIVISION OF
CORPORATION FINANCE
Mail Stop 7010

      December 6, 2006

Via U.S. Mail and Facsimile

Mr. Jack L. Hollander
Senior Vice President - Direct Participation Programs
Atlas America Public #16-2007 Program
311 Rouser Road
Moon Township, Pennsylvania 15108


      Re:	Atlas America Public #16-2007 Program
		Registration Statement on Form S-1
      Filed October 18, 2006
		File No. 333-138068

Dear Mr. Hollander:

      We have reviewed your filing and have the following
comments.
Where indicated, we think you should revise your document in
response
to these comments.  If you disagree, we will consider your
explanation as to why our comment is inapplicable or a revision is
unnecessary.  Please be as detailed as necessary in your
explanation.
In some of our comments, we may ask you to provide us with
information so we may better understand your disclosure.  After
reviewing this information, we may raise additional comments.

      Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or on any other
aspect
of our review.  Feel free to call us at the telephone numbers
listed
at the end of this letter.

Engineering Comments

Form S-1 filed October 18, 2006

Compensation, page 29

Gathering Fees, page 34

1. We note your disclosure of a 10% gathering fee to be paid by
your
partnerships.  Please tell us how these gathering fees are
incorporated in the estimates of proved reserves that generated
the
future net cash flows disclosed on pages 48 and 49.

Prior Activities, page 44

Table 3, page 49

2. We note your disclosure explaining that ten of your
partnerships`
proved reserves and associated future net income figures were
reviewed by a third party petroleum consultant.  Please amend your
document to describe the procedures performed by and the
conclusions
reached by your consultant.  Address whether the consultant
verified
the accuracy and completeness of information furnished by you with
respect to ownership interests, oil and gas production, historical
costs of operation and development, product prices, and agreements
relating to current and future operations, and transportation and
sales of production.  Explain to us the reasons for not reviewing
the
other 43 partnerships.

* * * * *
Closing Comments

      As appropriate, please amend your registration statement in
response to these comments.  You may wish to provide us with
marked
copies of the amendment to expedite our review.  Please furnish a
cover letter with your amendment that keys your responses to our
comments and provides any requested information.  Detailed cover
letters greatly facilitate our review.  Please understand that we
may
have additional comments after reviewing your amendment and
responses
to our comments.

      We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing to be certain that the
filing includes all information required under the Securities Act
of
1933 and that they have provided all information investors require
for an informed investment decision.  Since the company and its
management are in possession of all facts relating to a company`s
disclosure, they are responsible for the accuracy and adequacy of
the
disclosures they have made.

	Notwithstanding our comments, in the event the company
requests
acceleration of the effective date of the pending registration
statement, it should furnish a letter, at the time of such
request,
acknowledging that:

?	should the Commission or the staff, acting pursuant to
delegated
authority, declare the filing effective, it does not foreclose the
Commission from taking any action with respect to the filing;

?	the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the filing effective, does not
relieve the company from its full responsibility for the adequacy
and
accuracy of the disclosure in the filing; and

?	the company may not assert staff comments and the declaration
of
effectiveness as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the
United States.

	In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in connection with our review of
your
filing or in response to our comments on your filing.

      We will consider a written request for acceleration of the
effective date of the registration statement as a confirmation of
the
fact that those requesting acceleration are aware of their
respective
responsibilities under the Securities Act of 1933 and the
Securities
Exchange Act of 1934 as they relate to the proposed public
offering
of the securities specified in the above registration statement.
We
will act on the request and, pursuant to delegated authority,
grant
acceleration of the effective date.

      We direct your attention to Rules 460 and 461 regarding
requesting acceleration of a registration statement.  Please allow
adequate time after the filing of any amendment for further review
before submitting a request for acceleration.  Please provide this
request at least two business days in advance of the requested
effective date.

      You may contact Tracie Towner at (202) 551-3744 or Karl
Hiller,
Accounting Branch Chief, at (202) 551-3686 if you have questions
regarding comments on the financial statements and related
matters.
Please contact Carmen Moncada-Terry at (202) 551-3687 or, in her
absence, the undersigned, at (202) 551-3740 with any other
questions.

      	Sincerely,


      					H. Roger Schwall
      Assistant Director
cc: 	W. W. Kunzman
      T. Towner
      K. Hiller
      R. Winfrey
      C. Moncada-Terry
Mr. Jack L. Hollander
Atlas America Public #16-2007 Program
December 6, 2006
Page 2