Entity information:

• Entity registrant name: ATLAS RESOURCES SERIES 28-2010 L.P.
• CIK: 0001487561
• SEC filing page: http://www.sec.gov/Archives/edgar/data/1487561/000156459017006645/0001564590-17-006645-index.htm
• XBRL Instance: http://www.sec.gov/Archives/edgar/data/1487561/000156459017006645/ser28-20161231.xml
• XBRL Cloud Viewer: https://edgardashboard.xbrlcloud.com/flex/viewer/XBRLViewer.html#instance=http://www.sec.gov/Archives/edgar/data/1487561/000156459017006645/ser28-20161231.xml
• EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001487561
• Generator: Donnelley Financial Solutions
• Total assets: 26,000,400
• Income tax expense (benefit):
• Found reconcilation from statutory to effective rates: False
• Found income tax policy: Coming soon!

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