KUNZMAN & BOLLINGER, INC. ATTORNEYS-AT-LAW 5100 N. BROOKLINE, SUITE 600 OKLAHOMA CITY, OKLAHOMA 73112 Telephone (405) 942-3501 Fax (405) 942-3527 April 28, 2006 ELECTRONIC FILING - ----------------- Securities and Exchange Commission Mail Stop 0405 450 Fifth Street N. W. Washington, DC 20549 RE: Atlas America Series 26-2005 L.P. Registration Statement on Form 10 Filed April 28, 2006 --------------------------------- Dear Sir or Madam: Enclosed for filing pursuant to Section 12(g) of the Securities Exchange Act of 1934, as amended, is Form 10 for Atlas America Series 26-2005 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