EXHIBIT 16 February 28, 2007 Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Gentlemen: We have read Item 4.01 of Form 8-K/A, Amendment No. 1 to the Form 8-K dated February 5, 2007, of ATEL Capital Equipment Fund IX, 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/A, 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