-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 NEBqLRDO9lX2q6HkbzP7sZQTr6rgclRMcUnqYv37o5JBMEzQdlKT92uliuyfdAXg
 V+B4Zo/QlGAP+FAGRhIKNQ==

<SEC-DOCUMENT>0001140361-08-002228.txt : 20080130
<SEC-HEADER>0001140361-08-002228.hdr.sgml : 20080130
<ACCEPTANCE-DATETIME>20080130115208
ACCESSION NUMBER:		0001140361-08-002228
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20080129
FILED AS OF DATE:		20080130
DATE AS OF CHANGE:		20080130

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ATLAS AMERICA INC
		CENTRAL INDEX KEY:			0001279228
		STANDARD INDUSTRIAL CLASSIFICATION:	NATURAL GAS TRANSMISSION [4922]
		IRS NUMBER:				510404430
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		WESTPOINTE CORPORATE CENTER ONE
		STREET 2:		1550 CORAOPOLIS HEIGHTS RD. 2ND. FLOOR
		CITY:			MOONTOWNSHIP
		STATE:			PA
		ZIP:			15108
		BUSINESS PHONE:		412-262-2830

	MAIL ADDRESS:	
		STREET 1:		WESTPOINTE CORPORATE CENTER ONE
		STREET 2:		1550 CORAOPOLIS HEIGHTS RD. 2ND. FLOOR
		CITY:			MOONTOWNSHIP
		STATE:			PA
		ZIP:			15108

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			COHEN EDWARD E
		CENTRAL INDEX KEY:			0001228769

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-32169
		FILM NUMBER:		08560249

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		215 546 5005

	MAIL ADDRESS:	
		STREET 1:		RESOURCE AMERICA INC
		STREET 2:		1845 WALNUT ST
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>doc1.xml
<DESCRIPTION>FORM 4
</DOCUMENT>
</SUBMISSION>