U.S. Securities and Exchange Commission
Washington, D.C. 20549
Form 10-QSB
(Mark One)
[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
For the quarterly period ended June 30, 2002
[ ] TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934 [No Fee Required]
For the transition period from _______ to _______
Commission file number 333-82389
Atlas-Energy for the Nineties-Public #8 Ltd.
(Name of small business issuer in its charter)
Pennsylvania 25-1836294
(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification No.)
311 Rouser Road
Moon Township, PA 15108
(Address of principal executive offices) (Zip code)
Issuer's telephone number, including area code: (412) 262-2830
Check whether the issuer (1) filed all reports required to be filed by
Section 13 or 15(d) of the Exchange Act during the past 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 X No
--- ---
ATLAS-ENERGY FOR THE NINETIES - PUBLIC #8 LTD.
(A Pennsylvania Limited Partnership)
INDEX TO QUARTERLY REPORT
ON FORM 10QSB
PART I. FINANCIAL INFORMATION PAGE
Item 1. Financial Statements
Balance Sheets as of June 30, 2002 (Unaudited) and December 31, 2001................................. 3
Statements of Operations for the Three Months and Six Months Ended
June 30, 2002 and 2001 (Unaudited).................................................................. 4
Statement of Partners' Capital Accounts for the Six Months Ended June 30, 2002 (Unaudited)............ 5
Statements of Cash Flows for the Six Months Ended June 30, 2002 and 2001 (Unaudited).................. 6
Notes to Financial Statements (Unaudited)............................................................. 7
Item 2. Management's Discussion and Analysis of Financial Condition
and Results of Operations........................................................................... 10
Item 3. Quantitative and Qualitative Disclosures About Market Risk............................................ 12
PART II. OTHER INFORMATION
Item 4. Exhibits and Reports on Form 8-K...................................................................... 13
SIGNATURES ...................................................................................................... 14
EXHIBIT INDEX ...................................................................................................... 15
CERTIFICATIONS...................................................................................................... 16
2
PART I
ITEM 1. FINANCIAL STATEMENTS
ATLAS-ENERGY FOR THE NINETIES - PUBLIC #8 LTD.
(A Pennsylvania Limited Partnership)
BALANCE SHEETS
AS OF JUNE 30, 2002 AND DECEMBER 31, 2001
June 30, December 31,
--------------- -------------
2002 2001
--------------- -------------
(Unaudited)
ASSETS
Cash............................................................................. $ 62,700 $ 19,700
Accounts receivable - affiliate.................................................. 190,600 334,900
Unrealized hedging gains......................................................... - 17,900
Oil and gas wells and properties (successful efforts)............................ 12,573,800 12,573,800
Less accumulated depletion and depreciation...................................... (5,850,800) (5,477,500)
--------------- -------------
6,723,000 7,096,300
-------------- -------------
$ 6,976,300 $ 7,468,800
============== =============
LIABILITIES AND PARTNERS' CAPITAL
Accounts payable - affiliate..................................................... $ 198,300 $ 198,300
Unrealized hedging losses........................................................ 14,000 -
Partners' capital:
Managing General Partner...................................................... 803,700 872,000
Limited Partners (1,111 units)................................................ 5,974,300 6,380,600
Accumulated other comprehensive income (loss)................................. (14,000) 17,900
--------------- -------------
6,764,000 7,270,500
-------------- -------------
$ 6,976,300 $ 7,468,800
============== =============
The accompanying notes are an integral part of these financial statements
3
ATLAS-ENERGY FOR THE NINETIES - PUBLIC #8 LTD.
(A Pennsylvania Limited Partnership)
STATEMENTS OF OPERATIONS (Unaudited)
THREE MONTHS AND SIX MONTHS ENDED JUNE 30, 2002 AND 2001
Three Months Ended Six Months Ended
June 30, June 30,
------------------------ -----------------------
2002 2001 2002 2001
---------- ----------- ----------- ----------
REVENUES:
Natural gas and oil................................................. $ 237,600 $ 668,400 $ 570,400 $1,763,900
Interest income..................................................... 500 3,900 800 8,600
---------- ---------- ----------- ----------
238,100 672,300 571,200 1,772,500
---------- ---------- ----------- ----------
COSTS AND EXPENSES:
Production expenses................................................. 72,400 87,000 154,300 191,000
Depletion and depreciation of oil and gas properties................ 157,600 394,600 373,300 551,900
General and administrative expenses................................. 18,100 12,100 37,800 24,100
---------- ---------- ----------- ----------
248,100 493,700 565,400 767,000
---------- ---------- ----------- ----------
Net earnings (loss)................................................. $ (10,000) $ 178,600 $ 5,800 $1,005,500
=========== ========== =========== ==========
ALLOCATION OF NET EARNINGS (LOSS):
Managing General Partner......................................... $ 23,800 $ 146,700 $ 65,400 $ 386,500
========== ========== =========== ==========
Limited Partners................................................. $ (33,800) $ 31,900 $ (59,600) $ 619,000
=========== ========== ============ ==========
Net earnings (loss) per limited partnership interest.......... $ (30) $ 29 $ (54) $ 557
=========== ========== ============ ==========
The accompanying notes are an integral part of these financial statements
4
ATLAS-ENERGY FOR THE NINETIES - PUBLIC #8 LTD.
(A Pennsylvania Limited Partnership)
STATEMENTS OF PARTNERS' CAPITAL ACCOUNTS (Unaudited)
FOR PERIOD ENDING MARCH 31, 2002 AND JUNE 30, 2002
Accumulated
Managing Other
General Limited Comprehensive
Partner Partners Income (Loss) Total
--------------- -------------- ----------- -------------
Balance at January 1, 2002................................. $ 872,000 $ 6,380,600 $ 17,900 $ 7,270,500
Comprehensive income (loss):
Participation in revenue and expenses:
Net production revenues............................... 72,700 178,200 - 250,900
Interest income....................................... 100 200 - 300
Depletion and depreciation............................ (25,500) (190,200) - (215,700)
General and administrative............................ (5,700) (14,000) - (19,700)
--------------- -------------- ----------- -------------
Net earnings....................................... 41,600 (25,800) - 15,800
Change in fair value of cash flow hedges................ - - (47,700) (47,700)
-------------
Comprehensive income (loss)........................... (31,900)
Distributions to partners............................. (77,600) (189,900) - (267,500)
--------------- -------------- ----------- -------------
Balance at March 31, 2002.................................. $ 836,000 $ 6,164,900 $ (29,800) $ 6,671,100
============== ============= ============= =============
Comprehensive income (loss):
Participation in revenue and expenses:
Net production revenues............................... 47,900 117,300 - 165,200
Interest income....................................... 100 400 - 500
Depletion and depreciation............................ (19,000) (138,600) - (157,600)
General and administrative............................ (5,200) (12,900) - (18,100)
--------------- -------------- ----------- --------------
Net earnings....................................... 23,800 (33,800) - (10,000)
Change in fair value of cash flow hedges................ - - 15,800 15,800
-------------
Comprehensive income (loss)........................... 5,800
Distributions to partners............................. (56,100) (156,800) - (212,900)
--------------- -------------- ----------- -------------
Balance at June 30, 2002................................... $ 803,700 $ 5,974,300 $ (14,000) $ 6,764,000
============== ============= ============= =============
The accompanying notes are an integral part of these financial statements
5
ATLAS-ENERGY FOR THE NINETIES - PUBLIC #8 LTD.
(A Pennsylvania Limited Partnership)
STATEMENTS OF CASH FLOWS (Unaudited)
FOR SIX MONTHS ENDED JUNE 30, 2002 AND 2001
Six Months Ended June 30,
-------------------------------
2002 2001
------------ -------------
Cash flows from operating activities:
Net earnings......................................................................... $ 5,800 $ 1,005,500
Adjustments to reconcile net earnings to net cash provided by operating activities:
Depletion and depreciation:....................................................... 373,300 551,900
Decrease in accounts receivable - affiliate....................................... 144,300 298,000
Increase in accounts payable and accrued liabilities.............................. - 200
------------ -------------
Net cash provided by operating activities............................................ 523,400 1,855,600
Cash flows from financing activities:
Distributions to partners............................................................ (480,400) (1,661,900)
------------ -------------
Net cash used in financing activities................................................ (480,400) (1,661,900)
------------ -------------
Net increase in cash................................................................. 43,000 193,700
------------ -------------
Cash at beginning of period.......................................................... 19,700 19,800
------------ -------------
Cash at end of period................................................................ $ 62,700 $ 213,500
============ =============
The accompanying notes are an integral part of these financial statements
6
ATLAS-ENERGY FOR THE NINETIES - PUBLIC #8 LTD.
(A Pennsylvania Limited Partnership)
NOTES TO FINANCIAL STATEMENTS (Unaudited)
FOR THREE MONTHS AND SIX MONTHS ENDED JUNE 30, 2002 AND 2001
NOTE 1 - MANAGEMENT'S OPINION REGARDING INTERIM FINANCIAL STATEMENTS
The financial statements of Atlas-Energy for The Nineties - Public #8
Ltd. (the Partnership) for the three months and six months ended June 30, 2002
and 2001 are unaudited. Certain information and footnote disclosures normally
included in financial statements prepared in accordance with accounting
principles generally accepted in the United States of America have been
condensed or omitted in this Form 10-QSB pursuant to the rules and regulations
of the Securities and Exchange Commission. However, in the opinion of
management, these interim financial statements include all the necessary
adjustments to fairly present the results of the interim periods presented. The
unaudited interim financial statements should be read in conjunction with the
audited financial statements included in the Partnership's Form 10-KSB for the
calendar year ended December 31, 2001. The results of operations for the six
months ended June 30, 2002 may not necessarily be indicative of the results of
operations for the full calendar year ending December 31, 2002.
Certain reclassifications have been made to the financial statements for
the three months and six months ended June 30, 2001 to conform with the three
months and six months ended June 30, 2002.
NOTE 2 - NEW ACCOUNTING STANDARD
In July 2001, the Financial Accounting Standards Board issued SFAS No.
143, " Accounting for Asset Retirement Obligations". SFAS No. 143 requires
entities to record the fair value of a liability for an asset retirement
obligation in the period in which it is incurred and a corresponding increase in
the carrying amount of the related long-lived asset and will be effective for
fiscal years beginning after July 15, 2002. The Partnership is required to adopt
SFAS No. 143 effective January 1, 2003 and has not yet determined the impact of
this new accounting standard.
NOTE 3 - COMPREHENSIVE INCOME (LOSS)
The following table presents comprehensive income (loss) for the periods
indicated:
Three Months Ended Six Months Ended
June 30, June 30,
------------------------ -----------------------
2002 2001 2002 2001
---------- ----------- ----------- ------------
Net earnings (loss)................................................. $ (10,000) $ 178,600 $ 5,800 $ 1,005,500
Other comprehensive income (loss):
Unrealized gain (loss) on natural gas futures contracts...... 15,800 - (31,900) 17,900
---------- ---------- ----------- ------------
Comprehensive income (loss)......................................... $ 5,800 $ 178,600 $ (26,100) $ 1,023,400
========== ========== =========== ============
7
ATLAS-ENERGY FOR THE NINETIES - PUBLIC #8 LTD.
(A Pennsylvania Limited Partnership)
NOTES TO FINANCIAL STATEMENTS (Unaudited)
FOR THREE MONTHS AND SIX MONTHS ENDED JUNE 30, 2002 AND 2001
NOTE 4 - TRANSACTIONS WITH ATLAS AND ITS AFFILIATES
The Partnership has entered into the following significant transactions
with Atlas Resources, Inc. (Atlas), the Managing General Partner, and its
affiliates as provided under the Partnership agreement:
o Administrative costs payable to Atlas at $75 per well per month.
Administrative costs incurred in the three months ended June 30,
2002 and 2001 were $11,900 and $ 12,100, respectively, and $23,900
and $ 24,100 for the six months ended June 30, 2002 and 2001,
respectively.
o Monthly well supervision fees payable to Atlas at $275 per well per
month for operating and maintaining the wells. Well supervision
fees incurred for the three months ended June 30, 2002 and 2001
were $ 36,200 and $ 44,000, respectively, and $72,700 and $ 80,000
for the six months ended June 30, 2002 and 2001, respectively.
o Transportation fees paid to Atlas of $.29 per mcf. Transportation
costs incurred for the three months ended June 30, 2002 and 2001
were $17,700 and $ 48,000, respectively, and $39,000 and $95,500
for the six months ended June 30, 2002 and 2001, respectively.
o As managing general partner, Atlas performs all administrative and
management functions for the Partnership including billing revenues
and paying expenses. Accounts receivable - affiliate on the balance
sheet represents the net production revenues due from Atlas.
8
ATLAS-ENERGY FOR THE NINETIES - PUBLIC #8 LTD.
(A Pennsylvania Limited Partnership)
NOTES TO FINANCIAL STATEMENTS (Unaudited) - (Continued)
FOR THREE MONTHS AND SIX MONTHS ENDED JUNE 30, 2002 AND 2001
NOTE 5 - HEDGING ACTIVITIES
Atlas enters into natural gas futures and option contracts to hedge the
Partnership's exposure to changes in natural gas prices. At any point in time,
such contracts may include regulated New York Mercantile Exchange ("NYMEX")
futures and options contracts and non-regulated over-the-counter futures
contracts with qualified counter parties. NYMEX contracts are generally settled
with offsetting positions, but may be settled by the delivery of natural gas.
Although hedging provides Atlas and its affiliates, including the Partnership,
some protection against falling prices, these activities could also reduce the
potential benefits of price increases, depending upon the instrument. Atlas does
not hold derivative instruments for trading purposes.
Effective January 1, 2001, the Partnership adopted Statement of
Financial Accounting Standards No. 133 ("SFAS 133") Accounting for Derivative
Instruments and Hedging Activities (as amended by SFAS 138). This statement
establishes accounting and reporting standards for derivative instruments and
hedging activities. The statement requires that all derivative financial
instruments are recognized in the financial statements as either assets or
liabilities measured at fair value. Changes in the fair value of derivative
financial instruments are recognized in income or other comprehensive income,
depending on their classification. Upon adoption of SFAS 133, the Partnership
recognized the unrealized loss on derivatives designated as cash flow hedges of
$122,000 at January 1, 2001 in accumulated other comprehensive income as a
cumulative effect of accounting change.
At June 30, 2002, Atlas had natural gas futures and option contracts
covering approximately 54,000 dekatherms ("Dth") of the Partnership's gas
production maturing April 2002 through September 2003 at a combined average
price of $3.45 per Dth. As these contracts qualify and have been designated as
cash flow hedges, any gains or losses resulting from market price changes are
deferred and recognized as a component of sales revenues in the month the gas is
sold. Gains or losses on futures contracts are determined as the difference
between the contract price and a reference price, generally prices on NYMEX. The
Partnership's net unrealized loss related to open NYMEX contracts was $14,000 at
June 30, 2002. The unrealized loss of $14,000 at June 30, 2002 has been recorded
as a liability on the Partnership's 2002 Balance Sheet and in partners' capital
as accumulated other comprehensive income. As of June 30, 2002, $8,800 of the
unrealized loss is expected to be reclassified to earnings during the next 12
months. The Partnership recognized no losses on settled contracts covering
natural gas production for the six months ended June 30, 2002 and 2001. The
Partnership recognized no gains or losses during the six months ended June 30,
2002 for hedge ineffectiveness or as a result of the discontinuance of cash flow
hedges. The Partnership assesses the effectiveness of its hedges based on
changes in the derivates' intrinsic value.
9
ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS AND RESULTS OF OPERATIONS
(UNAUDITED)
Forward-Looking Statements
WHEN USED IN THIS FORM 10-QSB, THE WORDS "BELIEVES" "ANTICIPATES"
"EXPECTS" AND SIMILAR EXPRESSIONS ARE INTENDED TO IDENTIFY FORWARD-LOOKING
STATEMENTS. SUCH STATEMENTS ARE SUBJECT TO CERTAIN RISKS AND UNCERTAINTIES MORE
PARTICULARLY DESCRIBED IN ITEM 1 OF THIS REPORT. THESE RISKS AND UNCERTAINTIES
COULD CAUSE ACTUAL RESULTS TO DIFFER MATERIALLY. READERS ARE CAUTIONED NOT TO
PLACE UNDUE RELIANCE ON THESE FORWARD-LOOKING STATEMENTS, WHICH SPEAK ONLY AS OF
THE DATE HEREOF. WE UNDERTAKE NO OBLIGATION TO PUBLICLY RELEASE THE RESULTS OF
ANY REVISIONS TO FORWARD-LOOKING STATEMENTS WHICH WE MAY MAKE TO REFLECT EVENTS
OR CIRCUMSTANCES AFTER THE DATE OF THIS FORM 10-QSB OR TO REFLECT THE OCCURRENCE
OF UNANTICIPATED EVENTS.
Management's Discussion and Analysis should be read in conjunction with
our Financial Statements and the notes to our Financial Statements.
Results of Operations
The following table set forth information relating to revenues
recognized and costs and expenses incurred, daily production volumes, average
sales prices and production cost per equivalent unit during the periods
indicated:
Three Months Ended Six Months Ended
June 30, June 30,
-------------------------- --------------------------
2002 2001 2002 2001
----------- ----------- ----------- -------------
(in thousands, except
sales price and production cost data)
Production revenues:
Gas.......................................................... $ 238 $ 668 $ 570 $ 1,764
Oil.......................................................... $ - $ - $ - $ -
Production volumes:
Gas (thousands of cubic feet ("mcf")/day).................... 801 1,819 936 1,819
Oil (barrels (`bbls")/day)................................... - - - -
Average sales prices:
Gas (per mcf)................................................ $ 3.26 $ 4.04 $ 3.37 $ 5.36
Oil (per bbl)................................................ $ - $ - $ - $ -
Average production costs:
As a percent of sales........................................ 30% 13% 27% 11%
(per mcf equivalent unit).................................... $ .99 $ .53 $ .91 $ .58
10
ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS AND RESULTS OF OPERATIONS
(UNAUDITED) - (Continued)
Results of Operations - (Continued)
Net Earnings. During the three months and six months ended June 30,
2002, we had net earnings (loss) of $(10,000) and $5,800 as compared with net
earnings for the three months and six months ended June 30, 2001 of $178,600 and
$1,005,500, a decrease of $188,600 (105%) and $999,700 (99%).
Revenues. Our natural gas revenues were $237,600 and $570,400 in the
three months and six months ended June 30, 2002, a decrease of $430,800 (64%)
and $1,193,500 (68%) from $668,400 and $1,763,900 in the three months and six
months ended June 30, 2001. These decreases were due to a 19% ($128,500) and 37%
($654,800) decrease in the average sales price of natural gas for the three
months and six months ended June 30, 2002, respectively, and a 56% ($302,300)
and 49% ($538,700) decrease in production volumes for the three months and six
months ended June 30, 2002, respectively.
The decrease in gas production volumes results primarily from the
normal decline inherent in the life of a well. The impact of the lower gas
production was further impacted by a decrease in natural gas prices, which
decreased by $.78 per Mcf and $1.99 per Mcf to $3.26 per Mcf and $3.37 per Mcf
in the three months and six months ended June 30, 2002. Our revenues from our
natural gas sales will be affected by changes in natural gas prices, which are
driven by market conditions.
Expenses. Production expenses were $72,400 and $154,300 in the three
months and six months ended June 30, 2002, a decrease of $14,600 (17%) and
$36,700 (19%). This decrease is attributable to a decrease in transportation
expenses due to the lower production volumes.
Depletion and depreciation of oil and gas properties as a percentage of
oil and gas revenues was 65% in the six months ended June 30, 2002 compared to
31% for the six months ended June 30, 2001. This percentage change is directly
attributable to changes in our oil and gas reserve quantities, product prices
and reductions in the depletable cost basis of oil and gas properties.
General and administrative expenses for the three months and six months
ended June 30, 2002 amounted to $18,100 and $37,800. These expenses include the
monthly administrative fees charged by the managing general partner to each
productive well and legal and audit fees.
Liquidity and Capital Resources. At June 30, 2002 we had working
capital of $41,000 a decrease of $133,200 from $174,200 at December 31, 2001.
Cash increased $43,000 from December 31, 2001.
There were no new material commitments for us to make capital
expenditures during the period and we do not expect any in the foreseeable
future. Any additional funds, if required will be obtained from production
revenues or borrowings from our managing general partner or its affiliates,
which are not contractually committed to make a loan. The amount that may be
borrowed may not at any time exceed 5% of our total subscriptions, and no
borrowings will be obtained from third parties.
Recent Accounting Pronouncement. In July 2001, the Financial Accounting
Standards Board issued SFAS No. 143, " Accounting for Asset Retirement
Obligations". SFAS No. 143 requires entities to record the fair value of a
liability for an asset retirement obligation in the period in which it is
incurred and a corresponding increase in the carrying amount of the related
long-lived asset and will be effective for fiscal years beginning after July 15,
2002. The Partnership is required to adopt SFAS No. 143 effective January 1,
2003 and has not yet determined the impact of this new accounting standard.
11
ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
The primary objective of the following information is to provide
forward-looking quantitative and qualitative information about our potential
exposure to market risks. The term "market risk" refers to the risk of loss
arising from adverse changes in interest rates and oil and gas prices. The
disclosures are not meant to be precise indicators of expected future losses,
but rather indicators of reasonable possible losses. This forward-looking
information provides indicators of how we view and manage our ongoing market
risk exposures. All of our market risk sensitive instruments were entered into
for purposes other than trading.
Commodity Price Risk. Our major market risk exposure in commodities is
the pricing applicable to our oil and gas production. Realized pricing is
primarily driven by the prevailing worldwide price for crude oil and spot market
prices applicable to U.S. natural gas production. Pricing for oil and gas
production has been volatile and unpredictable for many years. We periodically
enter into financial hedging transactions with respect to a portion of our
projected gas production. These financial hedging transactions are intended to
reduce the impact of oil and gas price fluctuations. Realized gains and losses
from the settlement of these hedges are recognized in gas revenues when the
associated production occurs. The gains and losses realized as a result of
hedging are substantially offset in the market when the commodity is delivered.
We do not hold or issue derivative instruments for trading purposes.
Effective January 1, 2001, we adopted Statement of Financial Accounting
Standards No. 133, "Accounting for Derivative Instruments and Hedging
Activities" (as amended by SFAS No. 138). As of June 30, 2002, we had gas hedges
in place covering 54,000 dekatherms maturing through September 2003. The
unrealized loss on these hedges is a $14,000 liability at June 30, 2002 and is
included on our balance sheet and represents the estimated amount that would
have been realized had the hedges been terminated on that date. As these
contracts qualify and have been designated as cash flow hedges, gains and losses
on them resulting from market price changes are determined monthly and reflected
in accumulated other comprehensive income until the month in which the hedged
production is sold. At that time, the amount included in accumulated other
comprehensive income related to the sold production is closed to production
revenues. Gains or losses on open and closed hedging transactions are determined
as the difference between the contract price and a reference price, generally
closing prices on NYMEX.
12
PART III
ITEM 8. EXHIBITS AND REPORTS ON FORM 8-K
We have not filed any reports on Form 8-K during the last quarter of
the period covered by this report.
13
SIGNATURES
In accordance with Section 13 or 15(d) of the Exchange Act, the
registrant caused this report to be signed on its behalf by the undersigned,
thereunto duly authorized.
Atlas-Energy for the Nineties-Public #8 Ltd.
By: (Signature and Title): Atlas Resources, Inc., Managing General Partner
By (Signature and Title): /s/ Freddie M. Kotek
-----------------------------------------------------------------------------------
Freddie M. Kotek, Chairman of the Board of Directors, Chief Executive Officer
and President
Date: August 14, 2002
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.
By (Signature and Title): /s/ Freddie M. Kotek
-----------------------------------------------------------------------------------
Freddie M. Kotek, Chairman of the Board of Directors, Chief Executive Officer
and President
Date: August 14, 2002
By (Signature and Title): /s/ Nancy J. McGurk
-----------------------------------------------------------------------------------
Nancy J. McGurk, Senior Vice President, Chief Financial Officer and Chief
Accounting Officer
Date: August 14, 2002
14
EXHIBIT INDEX
-------------
Description Location
----------- --------
4(a) Certificate of Limited Partnership for Previously filed in the Form
Atlas-Energy for the Nineties-Public #8 Ltd. 10-KSB for the period ending
December 31, 1999
4(b) Amended and Restated Certificate and Agreement Previously filed in the Form
of Limited Partnership for Atlas-Energy for the 10-KSB for the period ending
Nineties-Public #8 Ltd. December 31, 1999
10(a) Drilling and Operating Agreement with exhibits Previously filed in the Form
10-KSB for the period ending
December 31, 1999
99.1 Certification Pursuant to 18 U.S.C., Section 1350, as Adopted
Pursuant to Section 906 of The Sarbanes-Oxley Act of 2002
99.2 Certification Pursuant to 18 U.S.C., Section 1350, as Adopted
Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
15