LAW OFFICES OF DERENTHAL & DANNHAUSER LLP LAKE MERRITT PLAZA 1999 HARRISON STREET, 26TH FLOOR OAKLAND, CALIFORNIA 94612 (510) 350-3070 FACSIMILE: (510) 834-8309 October 1, 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: By this letter we hereby withdraw the requests, filed with my letter of September 28, 2009, to accelerate the effective date of the above referenced registration statement to October 1, 2009. 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