v2.4.0.6

Condensed Statements of Cash Flows (USD $)	6 Months Ended
Condensed Statements of Cash Flows (USD $)	Jun. 30, 2012	Jun. 30, 2011
Cash flows from operating activities
Net income	$ 9,304	$ 286,209
Adjustments for non-cash transactions:
Depreciation, depletion and amortization	40,634	85,026
Accretion of asset retirement obligation	6,821	8,253
Changes in operating assets and liabilities:
Accounts receivable	(4,248)	19
Accounts receivable from affiliates	65,639	(16,882)
Accounts payable	(956)	(8,094)
Net cash provided by operating activities	117,194	354,531
Cash flows from investing activities
Property acquisition and development		(11,875)
Net cash used in investing activities		(11,875)
Cash flows from financing activities
Partner distributions	(82,396)	(330,037)
Net cash used in financing activities	(82,396)	(330,037)
Net increase in cash and cash equivalents	34,798	12,619
Cash and cash equivalents at beginning of period	75,807	45,242
Cash and cash equivalents at end of period	110,605	57,861
Supplemental disclosure of non-cash investing transactions
Adjustment to asset retirement obligation	$ 2,797

The cash outflow for the purchase of mineral interests in oil and gas properties or interests in productive oil and gas properties for use in the normal oil and gas operations and not intended for resale. It further includes cash outflow for the drilling and completion costs incurred in drilling oil and gas wells on acquired mineral interests.

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Reef Global Energy VIII, L.P. 10-Q