SEC Comment Letter for ATLAS PIPELINE PARTNERS LP (CIK 0001092914) — May 19, 2005

ATLAS PIPELINE PARTNERS LP (CIK 0001092914)
Date: May 19, 2005 · CIK: 0001092914 · Accession: 0000000000-05-024698

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AI Filing Summary & Sentiment

Date

May 19, 2005

Author

Michael Moran

Form

UPLOAD

Company

ATLAS PIPELINE PARTNERS LP (CIK 0001092914)

Letter

Mail Stop 3-8 By Facsimile and U.S. Mail Ms. Nancy McGurk Chief Accounting Officer Atlas Pipeline Partners, L.P. 311 Rouser Road Moon Township, Pennsylvania 15108

Re: Form 10-K for the year ended December 31, 2004 Filed March 16, 2005 File No. 1-14998

Dear Ms. McGurk:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
Michael Moran
Accounting Branch
Chief

Show Raw Text

<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

May 19, 2005

Mail Stop 3-8

By Facsimile and U.S. Mail

Ms. Nancy McGurk
Chief Accounting Officer
Atlas Pipeline Partners, L.P.
311 Rouser Road
Moon Township, Pennsylvania 15108

Re:	Form 10-K for the year ended December 31, 2004
	Filed March 16, 2005
	File No.  1-14998

Dear Ms. McGurk:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,

									Michael Moran
									Accounting Branch
Chief

</TEXT>
</DOCUMENT>

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