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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
SEC File Number: 000-33103
Cusip Number: N/A
(CHECK ONE): [ ] Form 10-K [ ] Form 20-F [ ] Form 11-K
[X] Form 10-Q [ ] Form N-SAR [ ]
Form N-CSR
For Period Ended: June 30, 2007
If the notification relates to a portion of the filing checked above,
identify the Item(s) to which the notification relates: N/A
PART I. REGISTRANT INFORMATION
ATEL CAPITAL EQUIPMENT FUND VIII, LLC
(Full Name of Registrant)
Former Name if Applicable: N/A
600 California Street, 6th Floor, San Francisco, California 94108-2733
(Address of Principal Executive Office, Street and Number) (Zip Code)
PART II. RULES 12b-25 (b) AND (c)
If the subject report could not be filed without unreasonable effort or
expense and the registrant seeks relief pursuant to Rule 12b-25 (b), the
following should be completed. (Check box if appropriate) [ ]
PART III. NARRATIVE
State below in reasonable detail the reasons why Forms 10-K, 20-F,
11-K, 10-Q, N-SAR, N-CSR, or the transition report or portion thereof, could not
be filed within the prescribed time period.
The Registrant is requesting an extension for the filing of the
Quarterly Report on Form 10-Q for the period ended June 30, 2007 because the
Company does not have all information necessary to complete the required reports
by August 14, 2007. The Company will file the Quarterly Report on Form 10-Q for
the period ended June 30, 2007 with completed financial statements as soon as
practicable.
PART IV. OTHER INFORMATION
(1) The name and telephone number of the person to contact in regard to
this notification is Mr. Samuel Schussler at (415) 989-8800.
(2) Have all other reports required under Section 13 or 15 (d) of the
Securities and Exchange Act of 1934 or Section 30 of the Investment
Company Act of 1940 during the preceding 12 months or for such shorter
period that the Registrant was required to file such reports been
filed? If answer is no, identify reports.
/ / Yes / X / No
Quarterly Report on Form 10-Q for the quarter ended March 31, 2007.
(3) Is it anticipated that any significant change in results of operations
from the corresponding period for the last fiscal year will be
reflected by the earnings statements to be included in the subject
report or portion thereof?
If so, attach an explanation of the anticipated change, both
narratively and quantitatively, and, if appropriate, state the reasons
why a reasonable estimate of the results cannot be made.
/ / Yes / X / No
The Registrant, ATEL Capital Equipment Fund VIII, LLC, has caused this
notification to be signed on its behalf by the undersigned hereunto duly
authorized.
Dated: August 14, 2007
ATEL Capital Equipment Fund VIII, LLC
By ATEL Financial Services, LLC,
Manager of Registrant
/s/ SAMUEL SCHUSSLER
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Samuel Schussler, Chief Accounting Officer