KUNZMAN & BOLLINGER, INC. ATTORNEYS-AT-LAW 5100 N. BROOKLINE, SUITE 600 OKLAHOMA CITY, OKLAHOMA 73112 Telephone (405) 942-3501 Fax (405) 942-3527 July 13, 2005 ELECTRONIC FILING Mr. H. Roger Schwall Securities and Exchange Commission Mail Stop 0405 450 Fifth Street N. W. Washington, DC 20549 RE: Atlas America Series 25-2004(B) L.P. Registration Statement on Form 10 Filed April 29, 2005 File No. 0-51272 ------------------------------------ Dear Mr. Schwall: Enclosed for filing pursuant to Section 12(g) of the Securities Exchange Act of 1934, as amended, is Amendment No. 2 to Form 10 for Atlas America Series 25-2004(B) L.P. Pursuant to an oral comment received by telephone July 11, 2005, the second bullet point on page 2 of the amended registration statement has been revised in Amendment No. 2 to clarify that each investor's income tax deduction for intangible drilling costs is not guaranteed to be not less than 90% of the investor's subscription price for his or her units, since all deductions by any taxpayer are subject to review by the IRS. Please contact the undersigned or Gerald A. Bollinger if you have any questions or comments concerning this filing. Very truly yours, KUNZMAN & BOLLINGER, INC. /s/ Wallace W. Kunzman, Jr. Wallace W. Kunzman, Jr. Enclosure cc: Mr. Freddie Kotek Ms. Nancy McGurk Ms. Carmen Moncada-Terry