EXHIBIT 16




February 8, 2007



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


Gentlemen:

We have read Item 4.01 of Form 8-K dated February 5, 2007, of ATEL Capital
Equipment Fund X, 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, 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