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LAW OFFICES OF 

DERENTHAL & DANNHAUSER LLP 

LAKE MERRITT PLAZA

1999 HARRISON STREET, 26TH FLOOR

OAKLAND, CALIFORNIA 94612

(510) 350-3070

FACSIMILE: (510) 834-8309 

 

December 22, 2015

 

 

 

BY EDGAR

 

Ms. Pamela A. Long

Assistant Director

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

 

  Re:

ATEL 17, LLC (the "Company")

Acceleration Requests

Registration Statement on Form S-1

SEC File No. 333-203841

 

Dear Ms. Long:

 

Concurrently with this letter we are filing by EDGAR requests to accelerate the effectiveness of the above-referenced registration statement to 12:00 noon Eastern Standard Time, January 5, 2016, or as soon thereafter as may be practicable. 

 

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: Tracey McKoy, Staff Accountant  
  Sherry Haywood, Staff Attorney
  Division of Corporation Finance
  Securities and Exchange Commission

 

  Mr. Dean L. Cash
  Mr. Paritosh Choksi
  Mr. Samuel Schussler
  Vasco Morais, Esq.