2500 One Liberty Place
1650 Market Street
RICHARD G. DEVLIN Philadelphia, PA 19103-7301
Direct Phone: 215.851.8158 215.851.8100
Email: rdevlin@reedsmith.com Fax 215.851.1420
VIA EDGAR AND FEDERAL EXPRESS
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September 13, 2006
Ms. Pamela Long
United States Securities and Exchange Commission
Washington, D.C. 20549-7010
RE: COMMONWEALTH INCOME & GROWTH FUND VI
AMENDMENT TO REGISTRATION STATEMENT ON FORM S-1
FILED SEPTEMBER 11, 2006; FILE NO. 333-131736
Dear Ms. Long:
On behalf of our client, Commonwealth Income & Growth Fund VI (the
"Company" and the registrant with respect to above referenced filing), we are
submitting (not via EDGAR) revised sales materials for this offering, in
response to the Staff's comment letter dated September 8, 2006. The hard copies
of the revised materials are being delivered to Brigitte Lippmann of the
Commission Staff. The sales materials have been revised such that the risk
factors disclosed and discussed therein more closely mirror the risk factors
disclosed and discussed in the prospectus. Also, the risk mitigation column in
the marketing piece entitled "Risks Associated with Equipment Leasing Funds" has
been revised to more appropriately match risks with mitigation strategies.
If you have any questions regarding the revised materials, or regarding
the filing in general, please call me at 215-851-8158. Thank you for your prompt
attention to this matter.
Sincerely,
Reed Smith LLP
By: /s/ Richard G. Devlin
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Richard G. Devlin
Enclosures
cc: Brigitte Lippmann, Esq.
Kimberly A. Springsteen (w/o encl.)
Michael B. Pollack, Esq. (w/o encl.)
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