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EX-32.2 - SECTION 1350 CERTIFICATION - Atlas Resources Series 28-2010 L.P.d431585dex322.htm
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v2.4.0.6
Statements of Comprehensive (Loss) Income (USD $)
3 Months Ended 9 Months Ended
Sep. 30, 2012
Sep. 30, 2011
Sep. 30, 2012
Sep. 30, 2011
Statements of Comprehensive (Loss) Income [Abstract]        
Net income $ 594,200 $ 418,700 $ 2,054,500 $ 1,284,300
Other comprehensive (loss) income:        
Unrealized holding loss on hedging contracts (621,500) 0 (679,400) (113,900)
Difference in estimated hedge gains receivable 257,100 259,600 (356,100) 311,500
Less: reclassification adjustment for gains realized in net income (1,121,800) (548,700) (2,461,300) (1,208,500)
Total other comprehensive loss (1,486,200) (289,100) (3,496,800) (1,010,900)
Comprehensive (loss) income $ (892,000) $ 129,600 $ (1,442,300) $ 273,400