KUNZMAN & BOLLINGER, INC.
                                ATTORNEYS-AT-LAW
                          5100 N. BROOKLINE, SUITE 600
                          OKLAHOMA CITY, OKLAHOMA 73112
                            Telephone (405) 942-3501
                               Fax (405) 942-3527


                                  July 14, 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.
                  Amendment No. 3 to 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. 3 to Form 10 for Atlas
America Series 25-2004(B) L.P.

         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