Kunzman & Bollinger, Inc.
ATTORNEYS-AT-LAW
5100 N. BROOKLINE, SUITE 600
OKLAHOMA CITY, OKLAHOMA 73112
Telephone (405) 942-3501
Fax (405) 942-3527
June 10, 2011
ELECTRONIC FILING
Mr. H. Roger Schwall
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
RE:
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Atlas America Series 28-2010 L.P. Registration Statement on Form 10 Filed April 29, 2011 File No. 0-54378 |
Dear Mr. Schwall:
This letter is submitted on behalf of Atlas America Series 28-2010 L.P. (the Partnership) in response to your letter dated May 26, 2011 with respect to the above referenced Registration Statement on Form 10 for the Partnership. As requested in your letter, please be advised that the Partnership is still gathering the information you requested and will provide the requested response to your letter on or before June 17, 2011.
Thank you for your consideration.
Please direct any questions or comments regarding this matter to the undersigned or Mr. Wallace W. Kunzman at the captioned number.
Very truly yours,
KUNZMAN & BOLLINGER, INC.
/s/ Gerald A. Bollinger
Gerald A. Bollinger
cc: Mr. Freddie Kotek