SEC Info - Atel 16, LLC - ‘CORRESP’ from 10/31/13

Atel 16, LLC – ‘CORRESP’ from 10/31/13 – ‘COVER’

On: Thursday, 10/31/13, at 12:03pm ET · Private-to-Public: Filing ¶ – Release Delayed to: 12/31/13 · Accession #: 1011723-13-73

As Of Filer Filing For·On·As Docs:Size Issuer Agent 10/31/13 Atel 16, LLC CORRESP¶ 12/31/13 2:45K Derenthal & Dann… LLP/FA

Document/Exhibit Description Pages Size 2: COVER Comment-Response or Cover Letter to the SEC HTML 12K 1: CORRESP Comment-Response or Other Letter to the SEC HTML 23K

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 31, 2013

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 16, LLC (the "Company")

Acceleration Requests

Registration Statement on Form S-1

SEC File No. 333-188924

Dear Ms. Long:

Concurrently with this letter we are filing by EDGAR requests to accelerate the effectiveness of the above-referenced registration statement to November 5, 2013, 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:	Melissa Rocha, Senior Assistant Chief Accountant
	Erin Jaskot, Staff Attorney

Jeff Gordon, Staff Accountant

	Division of Corporation Finance
	Securities and Exchange Commission

	Mr. Dean L. Cash
	Mr. Paritosh Choksi

	Mr. Samuel Schussler
	Vasco Morais, Esq.

This ‘CORRESP’ Filing

Date

Other Filings

Release Delayed to:

12/31/13

10-K, CORRESP, UPLOAD

11/5/13

EFFECT

Filed on:

10/31/13

List all Filings

Atel 16, LLC – ‘CORRESP’ from 10/31/13 – ‘COVER’

On: Thursday, 10/31/13, at 12:03pm ET · Private-to-Public: Filing `¶` – Release Delayed to: 12/31/13 · Accession #: 1011723-13-73

Previous ‘CORRESP’: ‘CORRESP’ on 9/16/13 · Latest ‘CORRESP’: This Filing

Delayed-Release Comment-Response or Other Letter to the SEC
Filing Table of Contents

‘COVER’ — Comment-Response or Cover Letter to the SEC

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

Dates Referenced Herein and Documents Incorporated by Reference

Atel 16, LLC – ‘CORRESP’ from 10/31/13 – ‘COVER’

On: Thursday, 10/31/13, at 12:03pm ET · Private-to-Public: Filing ¶ – Release Delayed to: 12/31/13 · Accession #: 1011723-13-73

Previous ‘CORRESP’: ‘CORRESP’ on 9/16/13 · Latest ‘CORRESP’: This Filing

Delayed-Release Comment-Response or Other Letter to the SECFiling Table of Contents

‘COVER’ — Comment-Response or Cover Letter to the SEC

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

Dates Referenced Herein and Documents Incorporated by Reference

On: Thursday, 10/31/13, at 12:03pm ET · Private-to-Public: Filing `¶` – Release Delayed to: 12/31/13 · Accession #: 1011723-13-73

Delayed-Release Comment-Response or Other Letter to the SEC
Filing Table of Contents