0000950123-11-058410.txt : 20120227 0000950123-11-058410.hdr.sgml : 20120227 20110610182936 ACCESSION NUMBER: 0000950123-11-058410 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110610 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Atlas Resources Series 28-2010 L.P. CENTRAL INDEX KEY: 0001487561 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1550 CORAOPOLIS HEIGHTS ROAD SUITE 300 CITY: MOON TOWNSHIP STATE: PA ZIP: 15108 BUSINESS PHONE: 330-896-8510 MAIL ADDRESS: STREET 1: 1550 CORAOPOLIS HEIGHTS ROAD SUITE 300 CITY: MOON TOWNSHIP STATE: PA ZIP: 15108 CORRESP 1 filename1.htm Correspondence

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:
  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