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ATEL Growth Capital Fund 8, LLC – ‘10-Q’ for 6/30/20 – ‘EX-31.2’

On:  Friday, 8/14/20, at 7:09am ET   ·   For:  6/30/20   ·   Accession #:  1558370-20-10600   ·   File #:  0-55217

Previous ‘10-Q’:  ‘10-Q’ on 5/15/20 for 3/31/20   ·   Latest ‘10-Q’:  This Filing

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 8/14/20  ATEL Growth Capital Fund 8, LLC   10-Q        6/30/20   53:4.6M                                   Toppan Merrill Bridge/FA

Quarterly Report   —   Form 10-Q
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    366K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     23K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     23K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     19K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     19K 
12: R1          Document and Entity Information                     HTML     45K 
13: R2          Balance Sheets                                      HTML     57K 
14: R3          Statements of Income                                HTML     76K 
15: R4          Statements of Changes in Members' Capital           HTML     34K 
16: R5          Statements of Changes in Members' Capital           HTML     19K 
                (Parenthetical)                                                  
17: R6          Statements of Cash Flows                            HTML     89K 
18: R7          Organization and Limited Liability Company Matters  HTML     23K 
19: R8          Summary of Significant Accounting Policies          HTML     46K 
20: R9          Notes Receivable, Net                               HTML     30K 
21: R10         Allowance for Credit Losses                         HTML    154K 
22: R11         Related Party Transactions                          HTML     46K 
23: R12         Commitments                                         HTML     19K 
24: R13         Members' Capital                                    HTML     45K 
25: R14         Fair Value Measurements                             HTML    239K 
26: R15         Global Health Emergency                             HTML     19K 
27: R16         Summary of Significant Accounting Policies          HTML     73K 
                (Policy)                                                         
28: R17         Notes Receivable, Net (Tables)                      HTML     29K 
29: R18         Allowance for Credit Losses (Tables)                HTML    156K 
30: R19         Related Party Transactions (Tables)                 HTML     44K 
31: R20         Members' Capital (Tables)                           HTML     45K 
32: R21         Fair Value Measurements (Tables)                    HTML    238K 
33: R22         Organization and Limited Liability Company Matters  HTML     43K 
                (Narrative) (Details)                                            
34: R23         Summary of Significant Accounting Policies          HTML     64K 
                (Narrative) (Details)                                            
35: R24         Notes Receivable, Net (Narrative) (Details)         HTML     27K 
36: R25         Notes Receivable, Net (Minimum Future Payments      HTML     30K 
                Receivable) (Details)                                            
37: R26         Allowance for Credit Losses (Narrative) (Details)   HTML     22K 
38: R27         Allowance for Credit Losses (Activity in Allowance  HTML     25K 
                for Credit Losses) (Details)                                     
39: R28         Allowance for Credit Losses (Recorded Investment    HTML     22K 
                in Financing Receivables) (Details)                              
40: R29         Allowance for Credit Losses (Financing Receivables  HTML     20K 
                by Credit Quality Indicator and by Class)                        
                (Details)                                                        
41: R30         Allowance for Credit Losses (Net Investment in      HTML     22K 
                Financing Receivables by Age) (Details)                          
42: R31         Related Party Transactions (Managing Member and/or  HTML     23K 
                Affiliates Earned Commissions and Billed for                     
                Reimbursements Pursuant to Operating Agreement                   
                (Details)                                                        
43: R32         Commitments (Narrative) (Details)                   HTML     18K 
44: R33         Members' Capital (Narrative) (Details)              HTML     44K 
45: R34         Members' Capital (Distributions to Other Members)   HTML     27K 
                (Details)                                                        
46: R35         Fair Value Measurements (Narrative) (Details)       HTML     23K 
47: R36         Fair Value Measurements (Fair Value, Warrants       HTML     24K 
                Measured on Recurring Basis) (Details)                           
48: R37         Fair Value Measurements (Fair Value, Investment     HTML     24K 
                Securities Measured on Recurring Basis) (Details)                
49: R38         Fair Value Measurements (Summary of Valuation       HTML     50K 
                Techniques and Significant Unobservable Inputs                   
                Used) (Details)                                                  
50: R39         Fair Value Measurements (Estimated Fair Values of   HTML     36K 
                Financial Instruments) (Details)                                 
52: XML         IDEA XML File -- Filing Summary                      XML     93K 
51: EXCEL       IDEA Workbook of Financial Reports                  XLSX     62K 
 6: EX-101.INS  XBRL Instance -- atel-20200630                       XML   1.40M 
 8: EX-101.CAL  XBRL Calculations -- atel-20200630_cal               XML    104K 
 9: EX-101.DEF  XBRL Definitions -- atel-20200630_def                XML    300K 
10: EX-101.LAB  XBRL Labels -- atel-20200630_lab                     XML    601K 
11: EX-101.PRE  XBRL Presentations -- atel-20200630_pre              XML    503K 
 7: EX-101.SCH  XBRL Schema -- atel-20200630                         XSD    111K 
53: ZIP         XBRL Zipped Folder -- 0001558370-20-010600-xbrl      Zip    100K 


‘EX-31.2’   —   Certification — §302 – SOA’02


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



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Exhibit 31.2

CERTIFICATION PURSUANT TO RULE 13a-14(a) OR RULE 15d-14(a)

OF THE SECURITIES EXCHANGE ACT OF 1934

AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Paritosh K. Choksi, certify that:

1.

I have reviewed this quarterly report on Form 10-Q of ATEL Growth Capital Fund 8, LLC;

2.

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.

The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a)

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b)

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c)

Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d)

Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.

The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a)

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b)

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: August 13, 2020

/s/ Paritosh K. Choksi

Paritosh K. Choksi

Director, Executive Vice President and Chief Financial Officer

and Chief Operating Officer of AGC Managing Member, LLC (Managing Member)



Dates Referenced Herein

This ‘10-Q’ Filing    Date    Other Filings
Filed on:8/14/20None on these Dates
8/13/20
For Period end:6/30/20
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Filing Submission 0001558370-20-010600   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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