UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

         DIVISION OF
CORPORATION FINANCE

							June 1, 2006

Mr. Freddie Kotek
Atlas America Series 26-2005 L.P.
311 Rouser Road
Moon Township, Pennsylvania 15108

      Re:	Atlas America Series 26-2005 L.P.
	Registration Statement on Form 10
      Filed April 28, 2006
	File No. 0-51945


Dear Mr. Kotek:

      We have reviewed your filing and have the following
comments.
Where indicated, we think you should revise your document in
response
to these comments.  If you disagree, we will consider your
explanation as to why our comment is inapplicable or a revision is
unnecessary.  Please be as detailed as necessary in your
explanation.
In some of our comments, we may ask you to provide us with
supplemental information so we may better understand your
disclosure.
After reviewing this information, we may raise additional
comments.

	Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or any other aspect
of
our review.  Feel free to call us at the telephone numbers listed
at
the end of this letter.

General
1. Please be advised that your Form 10 registration statement will
automatically become effective 60 days from the date of the first
filing.  Upon effectiveness, you will become subject to the
reporting
requirements of the Securities Exchange Act of 1934.
2. We note your disclosure that you sold units to 579 investors in
a
private placement beginning July 15, 2005 and ending August 31,
2005.
Please tell how many potential investors were contacted and how
you
were able to do so without conducting a general solicitation.  In
addition, tell us how your managing general partner was able to
determine that the participants were accredited investors at the
time
of sale.

Closing Information

       As appropriate, please amend your filings and respond to
these
comments within 10 business days or tell us when you will provide
us
with a response.  You may wish to provide us with marked copies of
the amendments to expedite our review.  Please furnish a cover
letter
with your amendments that keys your responses to our comments and
provides any requested supplemental information.  Detailed cover
letters greatly facilitate our review.  Please understand that we
may
have additional comments after reviewing your amendments and
responses to our comments.

	 We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed decision.  Since the company and its management are in
possession of all facts relating to a company`s disclosure, they
are
responsible for the accuracy and adequacy of the disclosures they
have made.

	In connection with responding to our comments, please
provide,
in writing, a statement from the company acknowledging that:

* the company is responsible for the adequacy and accuracy of the
disclosure in the filing;

* 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

* 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.

In addition, please be advised that the Division of Enforcement
has
access to all information you provide to the staff of the Division
of
Corporation Finance in our review of your filing or in response to
our comments on your filing.

	  Please contact the undersigned at 202-551-3685 with any
questions.


Sincerely,


Tangela S. Richter
Legal Branch Chief

Atlas America Series 26-2005 L.P.
Form 10
June 1, 2006
page 1