-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 FBqOvH20uXfRF1qCuO7RrGLmlDChY0W/WdUIZ05Ue8MC2W1UDTM0ScK84qyOp/uf
 StmNGIZH4yfJyQlwqOBGTg==

<SEC-DOCUMENT>0001011723-05-000060.txt : 20060418
<SEC-HEADER>0001011723-05-000060.hdr.sgml : 20060418
<ACCEPTANCE-DATETIME>20050426125157
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001011723-05-000060
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050426

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ATEL Capital Equipment Fund XI, LLC
		CENTRAL INDEX KEY:			0001297667
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-EQUIPMENT RENTAL & LEASING, NEC [7359]
		IRS NUMBER:				201357935
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		600 CALIFORNIA STREET
		STREET 2:		6TH FLOOR
		CITY:			SAN FRANCISCO
		STATE:			CA
		ZIP:			94108
		BUSINESS PHONE:		415-989-8800

	MAIL ADDRESS:	
		STREET 1:		600 CALIFORNIA STREET
		STREET 2:		6TH FLOOR
		CITY:			SAN FRANCISCO
		STATE:			CA
		ZIP:			94108
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


                                 LAW OFFICES OF
                           DERENTHAL & DANNHAUSER LLP
                           ONE POST STREET, SUITE 575
                         SAN FRANCISCO, CALIFORNIA 94104
                                 (415) 981-4844
                            FACSIMILE: (415) 981-4840


                                 April 25, 2005


BY FACSIMILE

Mr. Andrew Schoeffler
Division of Corporation Finance, Mail Stop 4-4
Securities and Exchange Commission
450 Fifth Street. N.W.
Washington, D.C. 20549
Facsimile:  202-942-9531

                  Re:      ATEL Capital Equipment Fund XI, LLC
                           Registration Statement on Form S-1
                           SEC File No. 333-120276

Dear Mr. Schoeffler:

         Enclosed in response to your telephone comment of April 21 on the
supplemental sales materials filed in connection with the above referenced
registration statement is a copy of Slide 29 of the PowerPoint presentation. We
have increased the type size in the box as requested.

         Please contact us with any further comments you may have in this regard
or to notify us that you have cleared all outstanding comments.

                                        Very truly yours,


                                        Paul J. Derenthal

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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