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<title>SECURITIES AND EXCHANGE COMMISSION</title>


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<p class=MsoNormal align=center style='text-align:center'>SECURITIES AND
EXCHANGE COMMISSION</p>

<p class=MsoNormal align=center style='text-align:center'>WASHINGTON, DC 20549</p>





<p class=MsoNormal align=center style='text-align:center'>------------</p>





<p class=MsoNormal align=center style='text-align:center'>FORM 8-K</p>



<p class=MsoNormal align=center style='text-align:center'>CURRENT REPORT</p>

<p class=MsoNormal align=center style='text-align:center'>PURSUANT TO SECTION
13 OR 15(d) OF THE</p>

<p class=MsoNormal align=center style='text-align:center'>SECURITIES AND
EXCHANGE ACT OF 1934</p>



<p class=MsoNormal align=center style='text-align:center'>Date of report (Date
of earliest event reported) <u>August 24, 2005</u></p>





<p class=MsoNormal align=center style='text-align:center'><u>PDC 2000-D</u><u> Limited Partnership</u></p>

<p class=MsoNormal align=center style='text-align:center'>(Exact Name of
Registrant as Specified in Charter)</p>





<div align=center>

<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
 style='border-collapse:collapse'>
 <tr style='height:9.0pt'>
  <td width=219 valign=top style='width:164.05pt;padding:0in 5.25pt 0in 5.25pt;
  height:9.0pt'>
  <p class=MsoNormal style='text-align:justify'><u>West Virginia </u></p>
  </td>
  <td width=168 valign=top style='width:125.95pt;padding:0in 5.25pt 0in 5.25pt;
  height:9.0pt'>
  <p class=MsoNormal style='text-align:justify'><u>55-0774071</u></p>
  </td>
  <td width=168 valign=top style='width:125.95pt;padding:0in 5.25pt 0in 5.25pt;
  height:9.0pt'>
  <p class=MsoNormal style='text-align:justify'><u>333-41977-12</u></p>
  </td>
 </tr>
 <tr style='height:18.55pt'>
  <td width=219 valign=top style='width:164.05pt;padding:0in 5.25pt 0in 5.25pt;
  height:18.55pt'>
  <p class=MsoNormal style='text-align:justify'>(State
  or other jurisdiction of </p>
  <p class=MsoNormal style='text-align:justify'>incorporation
  or organization)</p>
  </td>
  <td width=168 valign=top style='width:125.95pt;padding:0in 5.25pt 0in 5.25pt;
  height:18.55pt'>
  <p class=MsoNormal style='text-align:justify'>(I.R.S.
  Employer </p>
  <p class=MsoNormal style='text-align:justify'>Identification
  No.)</p>
  </td>
  <td width=168 valign=top style='width:125.95pt;padding:0in 5.25pt 0in 5.25pt;
  height:18.55pt'>
  <p class=MsoNormal style='text-align:justify'>Commission
  File Number</p>
  </td>
 </tr>
</table>

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<p class=MsoNormal align=center style='text-align:center'><u>103 East Main Street;
Bridgeport, WV&nbsp;&nbsp;&nbsp; 26330</u></p>

<p class=MsoNormal align=center style='text-align:center'>(Address of
Principal Executive Offices)</p>



<p class=MsoNormal align=center style='text-align:center'>Registrant's
telephone number, including area code <u>&nbsp;&nbsp;&nbsp;304-842-3597</u></p>



<p class=MsoNormal align=center style='text-align:center'><u>no change</u></p>

<p class=MsoNormal align=center style='text-align:center'>(Former Name or
Former Address, if Changed Since Last Report</p>







<hr color="#000080"><br clear=all style='page-break-before:always'>




<p class=MsoNormal>Item 8.01.&nbsp; Other
Events</p>



<p style='text-indent:.5in'>The Registrant has
determined that the filing of its Form 10-Q quarterly report for the quarter
ended June 30, 2005 will be delayed to allow the Registrant and its independent
registered public accounting firm, KPMG LLP, to complete a comprehensive review
of the Registrant's derivative accounting under Financial Accounting Standards
No. 133, &quot;Accounting for Derivative Instruments and Hedging Activities&quot; (&quot;FAS
133&quot;).&nbsp; The Registrant uses derivative instruments as a means of reducing
financial exposure to fluctuating oil and gas prices.&nbsp; Changes in the fair
value of derivatives classified as cash flow hedges from period to period are
included as increases and decreases to Accumulated Other Comprehensive Income
(&quot;AOCI&quot;) under FAS 133.&nbsp; This hedge accounting treatment is allowed for
certain derivatives, including the types of derivatives used by the Registrant
to reduce exposure to changes in oil and gas prices associated with the sale of
oil and gas production.&nbsp; In order to qualify for that treatment, specific
standards and documentation requirements must be met.&nbsp; Based on its
evaluation to date, Petroleum Development Corporation (&quot;PDC&quot;), the managing
general partner of the Registrant, believes that certain of the Registrant's
derivative positions which have been accounted for as hedges do not qualify for
hedge accounting treatment.&nbsp; To the extent that this determination is
correct, changes in the fair value of the derivatives will be required to be
expensed or charged to revenue during the period of the change.&nbsp; PDC
believes that such treatment will have no material impact on the Registrant's
operating cash flows or cash position.</p>

<p style='text-indent:.5in'>As a part of its
preparation of the Registrant's second quarter financial statements, the
Registrant undertook a review of its accounting for oil and gas
derivatives.&nbsp; The Registrant believed that its longstanding derivative
accounting treatment was permitted under FAS 133.&nbsp; However, following
discussions with KPMG and after a review of the applicable derivative
accounting rules, the Registrant's accounting policies and documentation of the
Registrant's derivative accounting records, PDC determined that certain of the
Registrant's derivatives do not qualify for hedge accounting under FAS 133.</p>

<p style='text-indent:.5in'>The primary effect
of a change in classification of the derivative instrument will be the
inclusion of any increases or decreases in the fair value of non-terminated
derivative instruments in the calculation of the Registrant's net income for
the period in which the increases or decreases in the fair value occur.&nbsp;
Under the previous accounting treatment increases and decreases in the fair
values of continuing derivative instruments were recorded in AOCI, and did not
increase or decrease the net income for the period.</p>

<p style='text-indent:.5in'>At this time, the
Registrant anticipates that it could require as much as four to six weeks to
complete the evaluation of the Registrant's derivatives, to determine the
impact on the Registrant's financial statements, and to allow KPMG to complete
any required review of the Registrant's financial statements.&nbsp; Until the
evaluation has been completed, the Registrant is unable to determine whether or
not the impact of the review will have a material effect upon the Registrant's
net income.</p>





<hr color="#000080"><br clear=all style='page-break-before:always'>


<p class=MsoNormal style='text-indent:.5in'>SIGNATURES</p>





<p class=MsoNormal style='text-align:justify'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pursuant to the requirements of the
Securities Exchange Act of 1934, the registrant has duly caused this report to
be signed on its behalf by the undersigned hereunto duly authorized.</p>







<p class=MsoNormal style='text-align:justify'><u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</u></p>

<p class=MsoNormal style='text-align:justify'>PDC 2000-D Limited Partnership </p>





<p class=MsoNormal style='text-align:justify'>Date<u>&nbsp; August 25, 2005&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u>&nbsp;&nbsp;&nbsp;</p>





<p class=MsoNormal style='text-align:justify'>By<u> &nbsp;/s/&nbsp;&nbsp;&nbsp;&nbsp;Darwin L. Stump &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</u></p>

<p class=MsoNormal style='text-align:justify'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Darwin L. Stump</p>

<p class=MsoNormal style='text-align:justify'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Chief Financial Officer of </p>

<p class=MsoNormal style='text-align:justify'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Petroleum Development Corporation</p>

<p class=MsoNormal style='text-align:justify'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Managing General Partner of the </p>

<p class=MsoNormal style='text-align:justify'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; PDC 2000-D Limited Partnership</p>



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{"company-data": {"conformed-name": "PDC 2000 D LTD", "cik": "0001127362", "assigned-sic": "1381", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "333-41977-10", "film-number": "051048477"}, "business-address": {"street1": "C/O PETREOLEUM DEVELOPMENT CORP", "street2": "103 M MAIN ST", "city": "BRIDGEPORT", "state": "WV", "zip": "26630", "phone": "3048423597"}, "mail-address": {"street1": "C/O PETROLEUM DEVELOPMENT CORP", "street2": "103 E MAIN ST", "city": "BRIDGEPORT", "state": "WV", "zip": "26630"}}
SECURITIES AND EXCHANGE COMMISSION
SECURITIES AND
EXCHANGE COMMISSION
WASHINGTON, DC 20549
------------
FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION
13 OR 15(d) OF THE
SECURITIES AND
EXCHANGE ACT OF 1934
Date of report (Date
of earliest event reported)
August 24, 2005
PDC 2000-D
Limited Partnership
(Exact Name of
Registrant as Specified in Charter)
West Virginia
55-0774071
333-41977-12
(State
  or other jurisdiction of
incorporation
  or organization)
(I.R.S.
  Employer
Identification
  No.)
Commission
  File Number
103 East Main Street;
Bridgeport, WV    26330
(Address of
Principal Executive Offices)
Registrant's
telephone number, including area code
304-842-3597
no change
(Former Name or
Former Address, if Changed Since Last Report
Item 8.01.  Other
Events
The Registrant has
determined that the filing of its Form 10-Q quarterly report for the quarter
ended June 30, 2005 will be delayed to allow the Registrant and its independent
registered public accounting firm, KPMG LLP, to complete a comprehensive review
of the Registrant's derivative accounting under Financial Accounting Standards
No. 133, "Accounting for Derivative Instruments and Hedging Activities" ("FAS
133").  The Registrant uses derivative instruments as a means of reducing
financial exposure to fluctuating oil and gas prices.  Changes in the fair
value of derivatives classified as cash flow hedges from period to period are
included as increases and decreases to Accumulated Other Comprehensive Income
("AOCI") under FAS 133.  This hedge accounting treatment is allowed for
certain derivatives, including the types of derivatives used by the Registrant
to reduce exposure to changes in oil and gas prices associated with the sale of
oil and gas production.  In order to qualify for that treatment, specific
standards and documentation requirements must be met.  Based on its
evaluation to date, Petroleum Development Corporation ("PDC"), the managing
general partner of the Registrant, believes that certain of the Registrant's
derivative positions which have been accounted for as hedges do not qualify for
hedge accounting treatment.  To the extent that this determination is
correct, changes in the fair value of the derivatives will be required to be
expensed or charged to revenue during the period of the change.  PDC
believes that such treatment will have no material impact on the Registrant's
operating cash flows or cash position.
As a part of its
preparation of the Registrant's second quarter financial statements, the
Registrant undertook a review of its accounting for oil and gas
derivatives.  The Registrant believed that its longstanding derivative
accounting treatment was permitted under FAS 133.  However, following
discussions with KPMG and after a review of the applicable derivative
accounting rules, the Registrant's accounting policies and documentation of the
Registrant's derivative accounting records, PDC determined that certain of the
Registrant's derivatives do not qualify for hedge accounting under FAS 133.
The primary effect
of a change in classification of the derivative instrument will be the
inclusion of any increases or decreases in the fair value of non-terminated
derivative instruments in the calculation of the Registrant's net income for
the period in which the increases or decreases in the fair value occur. 
Under the previous accounting treatment increases and decreases in the fair
values of continuing derivative instruments were recorded in AOCI, and did not
increase or decrease the net income for the period.
At this time, the
Registrant anticipates that it could require as much as four to six weeks to
complete the evaluation of the Registrant's derivatives, to determine the
impact on the Registrant's financial statements, and to allow KPMG to complete
any required review of the Registrant's financial statements.  Until the
evaluation has been completed, the Registrant is unable to determine whether or
not the impact of the review will have a material effect upon the Registrant's
net income.
SIGNATURES
Pursuant to the requirements of the
Securities Exchange Act of 1934, the registrant has duly caused this report to
be signed on its behalf by the undersigned hereunto duly authorized.
PDC 2000-D Limited Partnership
Date
August 25, 2005
By
/s/    Darwin L. Stump
Darwin L. Stump
Chief Financial Officer of
Petroleum Development Corporation
Managing General Partner of the
PDC 2000-D Limited Partnership