-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, M9y7oB5GFbn7BQo9KX8x1KVTGpEnm/q+R5sF9lQgAn//VTeEZdenVcjq7ZP7QcyZ YAzMRHfNzd5srvatvdRb4w== 0001011723-05-000222.txt : 20060816 0001011723-05-000222.hdr.sgml : 20060816 20051115190635 ACCESSION NUMBER: 0001011723-05-000222 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20051115 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ATEL CAPITAL EQUIPMENT FUND VIII LLC CENTRAL INDEX KEY: 0001069152 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EQUIPMENT RENTAL & LEASING, NEC [7359] IRS NUMBER: 943307404 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 600 CALIFORNIA ST STREET 2: 6TH FL CITY: SAN FRANCISCO STATE: CA ZIP: 94108 BUSINESS PHONE: 4159898800 MAIL ADDRESS: STREET 1: 600 CALIFORNIA ST STREET 2: 6TH FL CITY: SAN FRANCISCO STATE: CA ZIP: 94108 CORRESP 1 filename1.txt ATEL Capital Group Paritosh K. Choksi Executive Vice President & Chief Operating Officer November 14, 2005 BY EDGAR AND OVERNIGHT DELIVERY Mr. Rufus Decker Accounting Branch Chief Division of Corporation Finance, Mail Stop 0510 Securities and Exchange Commission 450 Fifth Street. N.W. Washington, D.C. 20549 Re: ATEL Capital Equipment Fund VIII, LLC (the "Company) Form 10-K for the fiscal year ended December 31, 2004 Forms 10-Q for the fiscal quarters ended March 31, 2005 and June 30, 2005 SEC File No. 0-33103 Dear Mr. Decker: The Company, in connection with the staff's review of the above referenced filing and its responses to staff comments, hereby acknowledges that: - The Company is responsible for the adequacy and accuracy of the disclosures in its filings; - Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and - the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. ATEL CAPITAL EQUIPMENT FUND VIII, LLC By: ATEL Financial Services, LLC a California limited liability company, Manager By: ATEL Leasing Corporation, Manager By: /s/ PARITOSH CHOKSI --------------------------- Paritosh Choksi, Chief Operating Officer and Chief Financial Officer 600 California Street, 6th Floor, San Francisco, CA 94108-2733 Direct 415.616.3407 Facsimile 415.616.5555 www.atel.com -----END PRIVACY-ENHANCED MESSAGE-----