Re:
|
ATEL Capital Equipment Fund X, LLC
|
|||
Form 10-K for the fiscal year ended December 31, 2011
|
||||
Filed March 9, 2012
|
||||
SEC File No. 0-50687
|
||||
ATEL Capital Equipment Fund XI, LLC
|
||||
Form 10-K for the fiscal year ended December 31, 2011
|
||||
Filed March 15, 2012
|
||||
SEC File No. 0-51858
|
||||
ATEL 12, LLC
|
||||
Form 10-K for the fiscal year ended December 31, 2011
|
||||
Filed March 9, 2012
|
||||
SEC File No. 0-53618
|
||||
ATEL 14, LLC
|
||||
Form 10-K for the fiscal year ended December 31, 2011
|
||||
Filed March 15, 2012
|
||||
SEC File No. 0-54356
|
1. | The EDGAR profile has been corrected. |
2.
|
This will confirm that future Form 10-K filings for each of the Companies will include as exhibits any credit facility agreements, including all schedules and exhibits thereto, that constitute material contracts required to be filed as exhibits to such reports under the standards described in Regulation S-K, Item 601(b)(10), for the period covered by the reports.
|
•
|
each of the Companies is responsible for the adequacy and accuracy of the disclosure in its respective 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 filings; and
|
•
|
a 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.
|
Very truly yours,
|
||
/s/ PARITOSH K. CHOKSI
|
||
Paritosh K. Choksi
|
cc:
|
Sherry Haywood
|
|||
Chambre Malone
|
||||
Jeffrey Gordon
|
||||
Division of Corporation Finance
|
||||
Securities and Exchange Commission
|
||||
Paul J. Derenthal
|
||||
Samuel Schussler
|
||||
Vasco Morais
|
||||