LAW OFFICES OF DERENTHAL & DANNHAUSER LLP LAKE MERRITT PLAZA 1999 HARRISON STREET, 26TH FLOOR OAKLAND, CALIFORNIA 94612 (510) 350-3070 FACSIMILE: (510) 834-8309 September 29, 2009 BY EDGAR & FACSIMILE Ms. Pamela A. Long Assistant Director Division of Corporation Finance Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 Re: ATEL 14, LLC Acceleration Requests Registration Statement on Form S-1 SEC File No. 333-159578 Dear Ms. Long: Concurrently with this letter we have filed by EDGAR requests to accelerate the effectiveness of the above-referenced registration statement to October 1, 2009 or as soon thereafter as may be practicable. The enclosed copies are provided for your convenience. 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: Mr. Rufus Decker Ms. Nudrat Salik Sherry Haywood, Esq. Division of Corporation Finance Securities and Exchange Commission Facsimile: (703) 813-6968 Mr. Dean L. Cash Mr. Paritosh Choksi Mr. Samuel Schussler Mr. Tullus Miller