[graphic omitted] ATEL Financial Services, LLC June 3, 2008 BY EDGAR Mr. Rufus Decker Accounting Branch Chief Division of Corporate Finance Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549-7010 Re: ATEL Capital Equipment Fund IX, LLC (the "Company") Form 10-K for the fiscal year ended December 31, 2007 Form 10-Q for the period ended March 31, 2008 SEC File No. 0-50210 The Company, in connection with the Staff's review of the above referenced filing and its responses to Staff comments, hereby acknowledges that: - - The Company is responsible for the adequacy and accuracy of the disclosures in its 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 filing; and - - the 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. ATEL CAPITAL EQUIPMENT FUND IX, LLC By: ATEL Financial Services, LLC a California limited liability company, Manager By: ATEL Leasing Corporation, Manager By: /s/ PARITOSH K. CHOKSI ------------------------------ Paritosh K. Choksi, Chief Operating Officer and Chief Financial Officer 600 California Street, 6th Floor, San Francisco, CA 94108 Main 415.989.8800 Facsimile 415.989.3796 www.atel.com