KUNZMAN & BOLLINGER, INC.
ATTORNEYS-AT-LAW
5100 N. BROOKLINE, SUITE 600
OKLAHOMA CITY, OKLAHOMA 73112
Telephone (405) 942-3501
Fax (405) 942-3527
July 25, 2006
ELECTRONIC FILING
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Ms. Tangela S. Richter
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
RE: Atlas America Series 26-2005 L.P.
Registration Statement on Form 10
Filed April 28, 2006
File No. 0-51945
Re: Response Letter Dated June 14, 2006
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Dear Ms. Richter:
This letter is submitted on behalf of Atlas America Series 26-2005 L.P.
(the "Partnership") in response to your letter dated July 11, 2006 with respect
to the above referenced Registration Statement on Form 10 for the Partnership.
For your convenience, we have first restated your comments in italics and then
provided our response.
Also, pursuant to your request a letter from Atlas Resources, LLC, the
Partnership's Managing General Partner, is enclosed, which contains the
representations you requested of it in your letter dated July 11, 2006.
General
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1. We have reviewed your response to prior comment 2. Please have the
broker-dealers with whom you work as well as the registered representatives
of the largest broker/dealer clients, confirm that they in practice, as
well as theory, impose strict prohibitions against the general solicitation
of investors for the funds.
Pursuant to your comment, Atlas Resources, LLC, the Partnership's
Managing General Partner, has contacted by telephone each
broker/dealer firm that signed a selling agent agreement to offer and
sell the Partnership's Units, as well as the registered
representatives that sold the most Units, and those firms and
registered representatives have confirmed to the Managing General
Partner that each of them complied in practice,
KUNZMAN & BOLLINGER, INC.
Ms. Tangela S. Richter
Securities and Exchange Commission
July 25, 2006
Page 2
as well as in theory, with strict prohibitions against the general
solicitation of investors for the Partnership.
Please direct any questions or comments regarding the enclosed to the
undersigned or Mr. Gerald A. Bollinger at the captioned number.
Very truly yours,
KUNZMAN & BOLLINGER, INC.
/s/ Wallace W. Kunzman, Jr.
---------------------------
Wallace W. Kunzman, Jr.
Enclosure
cc: Mr. Freddie Kotek
[ATLAS AMERICA, INC. LOGO]
July 25, 2006
FACSIMILE
(202) 942-9528
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Ms. Tangela S. Richter
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
RE: Atlas America Series 26-2005 L.P.
Registration Statement on Form 10
Filed April 28, 2006
File No. 0-51945
---------------------------------
Dear Ms. Richter:
This letter is submitted in response to your letter dated July 11, 2006,
with respect to the above-referenced Registration Statement on Form 10. Atlas
Resources, LLC (the "Company") acknowledges that:
o the Company is responsible for the adequacy and accuracy of the
disclosure in the filing;
o staff comments or changes to disclosure in response to staff comments
do not foreclose the Commission from taking any action with respect to
the filing; and
o the Company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the federal
securities laws of the United States.
Please contact the Company's special counsel, Wallace W. Kunzman, Jr. or
Gerald A. Bollinger, if you have any questions or comments.
Very truly yours,
ATLAS RESOURCES, LLC
/s/ Freddie M. Kotek
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Freddie M. Kotek, Chairman of the Board
of Directors, Chief Executive Officer
and President
311 Rouser Road, PO Box 611, Moon Township, PA 15108 o tel: 412 262-2830 o
fax: 412 262-2820 o www.atlasamerica.com