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): November 15, 2005
                                                           -----------------
  
                        ATEL Cash Distribution Fund VI, L.P.
  --------------------------------------------------------------------------------
               (Exact name of registrant as specified in its charter)
  
  
        California                    000-28368                   94-3207229
  --------------------------------------------------------------------------------
  (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 4.02 Non-Reliance on Previously Issued Financial Statements or a Related
  Audit Report or Completed Interim Review.
  
  On November 15, 2005, the registrant's manager determined that the registrant's
  financial statements for the second quarter of 2005, and the years ended
  December 31, 2004, 2003 and 2002, should no longer be relied upon, as the
  manager has determined that these financial statements must be restated.
  
  The registrant's manager has undertaken a review and revision of its methods for
  calculating, recording and allocating its initial direct costs of leases (IDC)
  for all of its managed equipment leasing programs. As a result of this review,
  the manager determined that a portion of an acquisition fee, which was
  capitalized and amortized by the registrant in 2003 and prior periods as IDC,
  must be recharacterized as an expense. As a result, an amount formerly amortized
  as IDC in 2003 and 2004 will instead be completely expensed in 2002, resulting
  in the posting of an adjustment to retained earnings as of the beginning of
  2003.
  
  In addition to the changes described above, certain impairment charges and lease
  income items were recorded by the registrant in 2003 that should have been
  recorded in 2002, causing the registrant's income for 2003 to be understated as
  a result of the shift in the period the items were recorded, and income for 2002
  to be overstated. In 2005, management also determined that a usage tax recorded
  in the second quarter of 2005 related to a 2004 expense. This item will be
  recorded in 2004 and the income statement for the second quarter of 2005 will be
  adjusted accordingly.
  
  The registrant has determined that the net effect of these restatement
  adjustments will be an increase in net loss for 2002 of $54,858, a decrease in
  net income for 2003 of $38,752, an increase in net loss for 2004 of $106,325,
  and increases in income recognized in each of the first two quarters of 2005 of
  $169,769. The foregoing amounts equal approximately 0.2%, 0.2% and 0.5% of the
  registrant's total assets for each of the affected years, respectively, and 1.1%
  of total assets for each of the first two quarters of 2005.
  
  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.
  
  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, 2003 and 2002. The registrant
  anticipates that it will file any required amended reports within 30 days from
  the date of this report.
  
  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:   November 21, 2005
  
  
                                      ATEL Cash Distribution Fund VI, L.P.
                                      By ATEL Financial Services, LLC,
                                      General Partner of Registrant
  
                                      By:  /s/ Dean L. Cash
                                           ------------------------------
                                           Dean L. Cash, President and
                                           Chief Executive Officer
metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "atelvi8k1105.txt", "description": "CURRENT REPORT", "secsgml_size_bytes": 4950}]
metadata_filer: {"company-data": {"conformed-name": "ATEL CASH DISTRIBUTION FUND VI LP", "cik": "0000927569", "assigned-sic": "7359", "irs-number": "943207229", "state-of-incorporation": "CA", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-28368", "film-number": "051217873"}, "business-address": {"street1": "600 CALIFORNIA ST", "street2": "6TH FLR", "city": "SAN FRANCISCO", "state": "CA", "zip": "94108", "phone": "4159898800"}, "mail-address": {"street1": "600 CALIFORNIA ST", "street2": "6TH FL", "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): November 15, 2005
                                                           -----------------
  
                        ATEL Cash Distribution Fund VI, L.P.
  --------------------------------------------------------------------------------
               (Exact name of registrant as specified in its charter)
  
        California                    000-28368                   94-3207229
  --------------------------------------------------------------------------------
  (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 4.02 Non-Reliance on Previously Issued Financial Statements or a Related
  Audit Report or Completed Interim Review.
  
  On November 15, 2005, the registrant's manager determined that the registrant's
  financial statements for the second quarter of 2005, and the years ended
  December 31, 2004, 2003 and 2002, should no longer be relied upon, as the
  manager has determined that these financial statements must be restated.
  
  The registrant's manager has undertaken a review and revision of its methods for
  calculating, recording and allocating its initial direct costs of leases (IDC)
  for all of its managed equipment leasing programs. As a result of this review,
  the manager determined that a portion of an acquisition fee, which was
  capitalized and amortized by the registrant in 2003 and prior periods as IDC,
  must be recharacterized as an expense. As a result, an amount formerly amortized
  as IDC in 2003 and 2004 will instead be completely expensed in 2002, resulting
  in the posting of an adjustment to retained earnings as of the beginning of
  2003.
  
  In addition to the changes described above, certain impairment charges and lease
  income items were recorded by the registrant in 2003 that should have been
  recorded in 2002, causing the registrant's income for 2003 to be understated as
  a result of the shift in the period the items were recorded, and income for 2002
  to be overstated. In 2005, management also determined that a usage tax recorded
  in the second quarter of 2005 related to a 2004 expense. This item will be
  recorded in 2004 and the income statement for the second quarter of 2005 will be
  adjusted accordingly.
  
  The registrant has determined that the net effect of these restatement
  adjustments will be an increase in net loss for 2002 of $54,858, a decrease in
  net income for 2003 of $38,752, an increase in net loss for 2004 of $106,325,
  and increases in income recognized in each of the first two quarters of 2005 of
  $169,769. The foregoing amounts equal approximately 0.2%, 0.2% and 0.5% of the
  registrant's total assets for each of the affected years, respectively, and 1.1%
  of total assets for each of the first two quarters of 2005.
  
  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.
  
  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, 2003 and 2002. The registrant
  anticipates that it will file any required amended reports within 30 days from
  the date of this report.
  
  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:   November 21, 2005
  
                                      ATEL Cash Distribution Fund VI, L.P.
                                      By ATEL Financial Services, LLC,
                                      General Partner of Registrant
  
                                      By:  /s/ Dean L. Cash
                                           ------------------------------
                                           Dean L. Cash, President and
                                           Chief Executive Officer