LAW OFFICES OF
DERENTHAL & DANNHAUSER LLP
LAKE MERRITT PLAZA
1999 HARRISON STREET, 26TH FLOOR
OAKLAND, CALIFORNIA 94612
(510) 350-3070
FACSIMILE: (510) 834-8309
December 22, 2015
BY EDGAR
Ms. Pamela A. Long
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | ATEL 17, LLC (the "Company") Acceleration Requests Registration Statement on Form S-1 SEC File No. 333-203841 |
Dear Ms. Long:
Concurrently with this letter we are filing by EDGAR requests to accelerate the effectiveness of the above-referenced registration statement to 12:00 noon Eastern Standard Time, January 5, 2016, or as soon thereafter as may be practicable.
Please contact me with any questions or comments you may have concerning this filing.
Very truly yours,
/s/ Paul J. Derenthal
Paul J. Derenthal
| cc: | Tracey McKoy, Staff Accountant |
| Sherry Haywood, Staff Attorney |
| Division of Corporation Finance | |
| Securities and Exchange Commission |
| Mr. Dean L. Cash | |
| Mr. Paritosh Choksi |
| Mr. Samuel Schussler | |
| Vasco Morais, Esq. |
