EXHIBIT 16





February 28, 2007



Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549


Gentlemen:

We have read Item 4.01 of Form 8-K/A, Amendment No. 1 to the Form 8-K dated
February 5, 2007, of ATEL Capital Equipment Fund IX, LLC and are in agreement
with the statements contained in the first two sentences of paragraph 1, and
paragraphs 2 and 3 therein. We have no basis to agree or disagree with other
statements of the registrant contained therein.

Regarding the registrant's statement concerning its material weaknesses in
internal control over financial reporting, included in the third paragraph of
the Form 8-K/A, we had considered such matters in determining the nature,
timing, and extent of procedures performed in our audit of the registrant's 2005
financial statements.



                                       /s/ Ernst & Young LLP