content: SECURITIES AND EXCHANGE COMMISSION
  
                               Washington, D.C. 20549
  
                                      FORM 8-K
  
                                   CURRENT REPORT
  
       Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
  
  
          Date of Report (Date of earliest event reported): October 5, 2005
                                                            ---------------
  
                         ATEL Capital Equipment Fund IX, LLC
  --------------------------------------------------------------------------------
               (Exact name of registrant as specified in its charter)
  
  
         California                   000-50210                    94-3375584
  --------------------------------------------------------------------------------
  (State or other jurisdiction       (Commission                  (IRS Employer
       of incorporation)             File Number)              Identification No.)
  
  
       600 California Street, 6th Floor, San Francisco, California 94108-2733
  --------------------------------------------------------------------------------
                 (Address of principal executive offices) (Zip Code)
  
  
         Registrant's telephone number, including area code: (415) 989-8800
                                                             --------------
  
                                         N/A
      -------------------------------------------------------------------------
            (Former name or former address, if changed since last report)
  
  
  
  <PAGE>
  
  Item 2.02 Results of Operation and Financial Condition
  
  The  registrant  is  currently  assessing  the  need to  restate  financial
  statements  for the years  ended  December  31,  2004 and 2003 and the first two
  fiscal  quarters of 2005,  as  described  in more detail  under Item 4.02 below,
  which is incorporated herein by reference.
  
  Item 4.02   Non-Reliance on Previously Issued Financial Statements or a Related
  Audit Report or Completed Interim Review.
  
  On October 5, 2005, the  registrant's  manager  determined that the methods
  used to accumulate and amortize the initial direct costs ("IDCs")  incurred in
  acquiring its portfolio of leases were not in accordance with generally accepted
  accounting  principles  ("GAAP"). The registrant's manager is in the process of
  analyzing  the potential  impact of changing the methods used to accumulate  and
  amortize the IDC's incurred. The registrant's manager, including the officers of
  the manager  acting as the registrant's audit committee, have  discussed the
  matters  in this  report and will  continue  to discuss this  matter  with its
  registered public accounting firm.  Accordingly,  the  registrant's  financial
  statements for the years ended  December  31, 2004 and 2003, and the first two
  fiscal quarters of 2005 should no longer be relied upon.
  
  If the  registrant  deems any resulting  difference in previously  reported
  information  to be material to its financial  statements,  the  registrant  will
  prepare and file an amended annual  report on Form 10-K with  restated  audited
  financial  statements  and amended  Management  Discussion and Analysis for the
  years ended  December 31, 2004 and  2003,  with  footnote  disclosure  on the
  cumulative changes to prior years, as well as amended quarterly reports on Form
  10-Q for the first two fiscal quarters of 2005. The registrant anticipates that
  it will complete its analysis and file any required amended reports  within 45
  days from the date of this report.
  
  The registrant has historically  calculated its amortization of IDCs over a
  period of 60 months which it estimated to approximate the average of the lease
  terms in its portfolio of equipment  lease investments. Statement of Financial
  Accounting  Standards  No. 13 - "Accounting for Leases" requires that the IDCs
  incurred in connection with each lease be determined and amortized on a lease by
  lease basis, with respect to operating leases, and using an effective  interest
  rate  method,  with  respect to direct  financing leases. The  registrant  has
  previously  determined  that the impact of changing  the method used to amortize
  the IDC's was less than .12% of total assets and .15% of members' equity for any
  one year;  and  results in a minimum  decrease  in net  income of  approximately
  $6,000 and a maximum decrease in net income of  approximately  $115,000 for any
  one year. The above  calculations indicating the change in method of amortizing
  the IDC costs exclude the impact of changes in the cost  accumulated  if any, as
  discussed below.
  
  In addition to the change in  amortization methodology,  the  registrant's
  manager is reviewing and analyzing its procedures, methods and documentation for
  calculating those costs which may  appropriately be characterized, capitalized
  and  amortized as IDCs,  and those which must instead be  recognized as expenses
  for the periods in which they are incurred, and its methods for allocating IDCs
  and  expenses  incurred by the manager and its affiliates  in  connection  with
  portfolio  acquisition activities. If any amounts previously  characterized as
  IDCs are instead recharacterized as expenses, it would result in a reduction in
  net  income (or increase in net loss)  during  the period the  recharacterized
  expense was incurred, and a corresponding  increase in net income (or reduction
  in net  loss)  during  any subsequent  period  during  which  the  expense  had
  previously been amortized.In other words, any change in the characterization of
  certain  expenditures as expenses rather than IDCs to be capitalized will result
  in a shift in the timing of the  registrant's recognition  of the impact of the
  cost incurred on its net income or loss. If the registrant  determines  that any
  recharacterization of costs as IDCs or expenses or any  reallocation  of such
  costs would result in a material  change to its previously  reported  financial
  statements it will adjust the financial statements accordingly.
  
  
  
  <PAGE>
  
  
  
  
  
  
  SIGNATURES
  
  Pursuant to the  requirements  of the Securities  Exchange Act of 1934, the
  registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
  undersigned thereunto duly authorized.
  
  Dated:   October 11, 2005
  
                              ATEL Cash Distribution Fund IX, LLC
                              By ATEL Financial Services, LLC,
                              Manager of Registrant
  
                                    By:  /s/ Paritosh K, Choksi
                                         --------------------------------
                                         Paritosh K. Choksi, Executive Vice
                                         President, Chief Financial Officer and
                                         Chief Operating Officer
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metadata_filer: {"company-data": {"conformed-name": "ATEL CAPITAL EQUIPMENT FUND IX LLC", "cik": "0001125264", "assigned-sic": "7359", "irs-number": "943375584", "state-of-incorporation": "CA", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-50210", "film-number": "051133045"}, "business-address": {"street1": "600 CALIFORNIA STREET", "street2": "6TH FLOOR", "city": "SAN FRANCISCO", "state": "CA", "zip": "94108", "phone": "4159898800"}, "mail-address": {"street1": "600 CALIFORNIA STREET", "street2": "6TH FLOOR", "city": "SAN FRANCISCO", "state": "CA", "zip": "94108"}}
text: SECURITIES AND EXCHANGE COMMISSION
  
                               Washington, D.C. 20549
  
                                      FORM 8-K
  
                                   CURRENT REPORT
  
       Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
  
          Date of Report (Date of earliest event reported): October 5, 2005
                                                            ---------------
  
                         ATEL Capital Equipment Fund IX, LLC
  --------------------------------------------------------------------------------
               (Exact name of registrant as specified in its charter)
  
         California                   000-50210                    94-3375584
  --------------------------------------------------------------------------------
  (State or other jurisdiction       (Commission                  (IRS Employer
       of incorporation)             File Number)              Identification No.)
  
       600 California Street, 6th Floor, San Francisco, California 94108-2733
  --------------------------------------------------------------------------------
                 (Address of principal executive offices) (Zip Code)
  
         Registrant's telephone number, including area code: (415) 989-8800
                                                             --------------
  
                                         N/A
      -------------------------------------------------------------------------
            (Former name or former address, if changed since last report)
  Item 2.02 Results of Operation and Financial Condition
  
  The  registrant  is  currently  assessing  the  need to  restate  financial
  statements  for the years  ended  December  31,  2004 and 2003 and the first two
  fiscal  quarters of 2005,  as  described  in more detail  under Item 4.02 below,
  which is incorporated herein by reference.
  
  Item 4.02   Non-Reliance on Previously Issued Financial Statements or a Related
  Audit Report or Completed Interim Review.
  
  On October 5, 2005, the  registrant's  manager  determined that the methods
  used to accumulate and amortize the initial direct costs ("IDCs")  incurred in
  acquiring its portfolio of leases were not in accordance with generally accepted
  accounting  principles  ("GAAP"). The registrant's manager is in the process of
  analyzing  the potential  impact of changing the methods used to accumulate  and
  amortize the IDC's incurred. The registrant's manager, including the officers of
  the manager  acting as the registrant's audit committee, have  discussed the
  matters  in this  report and will  continue  to discuss this  matter  with its
  registered public accounting firm.  Accordingly,  the  registrant's  financial
  statements for the years ended  December  31, 2004 and 2003, and the first two
  fiscal quarters of 2005 should no longer be relied upon.
  
  If the  registrant  deems any resulting  difference in previously  reported
  information  to be material to its financial  statements,  the  registrant  will
  prepare and file an amended annual  report on Form 10-K with  restated  audited
  financial  statements  and amended  Management  Discussion and Analysis for the
  years ended  December 31, 2004 and  2003,  with  footnote  disclosure  on the
  cumulative changes to prior years, as well as amended quarterly reports on Form
  10-Q for the first two fiscal quarters of 2005. The registrant anticipates that
  it will complete its analysis and file any required amended reports  within 45
  days from the date of this report.
  
  The registrant has historically  calculated its amortization of IDCs over a
  period of 60 months which it estimated to approximate the average of the lease
  terms in its portfolio of equipment  lease investments. Statement of Financial
  Accounting  Standards  No. 13 - "Accounting for Leases" requires that the IDCs
  incurred in connection with each lease be determined and amortized on a lease by
  lease basis, with respect to operating leases, and using an effective  interest
  rate  method,  with  respect to direct  financing leases. The  registrant  has
  previously  determined  that the impact of changing  the method used to amortize
  the IDC's was less than .12% of total assets and .15% of members' equity for any
  one year;  and  results in a minimum  decrease  in net  income of  approximately
  $6,000 and a maximum decrease in net income of  approximately  $115,000 for any
  one year. The above  calculations indicating the change in method of amortizing
  the IDC costs exclude the impact of changes in the cost  accumulated  if any, as
  discussed below.
  
  In addition to the change in  amortization methodology,  the  registrant's
  manager is reviewing and analyzing its procedures, methods and documentation for
  calculating those costs which may  appropriately be characterized, capitalized
  and  amortized as IDCs,  and those which must instead be  recognized as expenses
  for the periods in which they are incurred, and its methods for allocating IDCs
  and  expenses  incurred by the manager and its affiliates  in  connection  with
  portfolio  acquisition activities. If any amounts previously  characterized as
  IDCs are instead recharacterized as expenses, it would result in a reduction in
  net  income (or increase in net loss)  during  the period the  recharacterized
  expense was incurred, and a corresponding  increase in net income (or reduction
  in net  loss)  during  any subsequent  period  during  which  the  expense  had
  previously been amortized.In other words, any change in the characterization of
  certain  expenditures as expenses rather than IDCs to be capitalized will result
  in a shift in the timing of the  registrant's recognition  of the impact of the
  cost incurred on its net income or loss. If the registrant  determines  that any
  recharacterization of costs as IDCs or expenses or any  reallocation  of such
  costs would result in a material  change to its previously  reported  financial
  statements it will adjust the financial statements accordingly.
  SIGNATURES
  
  Pursuant to the  requirements  of the Securities  Exchange Act of 1934, the
  registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
  undersigned thereunto duly authorized.
  
  Dated:   October 11, 2005
  
                              ATEL Cash Distribution Fund IX, LLC
                              By ATEL Financial Services, LLC,
                              Manager of Registrant
  
                                    By:  /s/ Paritosh K, Choksi
                                         --------------------------------
                                         Paritosh K. Choksi, Executive Vice
                                         President, Chief Financial Officer and
                                         Chief Operating Officer