LAW OFFICES OF
DERENTHAL & DANNHAUSER LLP
LAKE MERRITT PLAZA
1999 HARRISON STREET, 26TH FLOOR
OAKLAND, CALIFORNIA 94612
(510) 350-3070
FACSIMILE: (510) 834-8309
October 9, 2015
BY EDGAR AND FEDERAL EXPRESS
Ms. Pamela A. Long
Assistant Director
Division of Corporation Finance – Mail Stop 4631
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| | Re: | ATEL 17, LLC Registration Statement on Form S-1 Filed May 4, 2015 File No. 333-203841 |
Dear Ms. Long:
With the overnight delivery hard copy of this letter, we are forwarding to the Staff an item of supplemental sales materials intended to be used in connection with the above-referenced offering. The item submitted for your review is a sales brochure intended to be delivered to prospective investors only when accompanied or preceded by the current prospectus.
Please contact me with any comments you may have concerning the proposed sales brochure, or with any other questions you may have concerning this filing.
Very truly yours,
Paul J. Derenthal
| cc: | Sherry Haywood, Staff Attorney |
| | Division of Corporation Finance |
| | Securities and Exchange Commission |
