The 10 year lease is for the building's 20,053 square foot ninth floor.

ATEL Capital Group's President and CEO, Dean Cash stated, "The move to the Transamerica Pyramid building underscores the company's long and successful history in San Francisco and highlights the growth of its business as well as the strength of its brand and client relationships. We look forward to continued success in this iconic landmark."

The Transamerica Pyramid was completed in 1972 and contains 48-stories and houses 499,215 square-feet of office space. The building is the tallest skyscraper in the San Francisco skyline and it's most distinctive. It was among the five tallest buildings in the world upon its completion.

This special distribution will equal 10% of the original capital invested. The Fund has also retained cash in a liquidating trust (the "Trust") to cover estimated expenses that may be incurred over the next twelve months. After this period, remaining cash will be distributed from the Trust to the investors/beneficiaries.

With the closure of the Fund, ATEL continues its long standing record of providing positive returns to its investors. Dean Cash, President and CEO stated, "In the final analysis, it was ATEL's emphasis on credit quality coupled with our diligent asset management that created the Fund's financial success. Our asset management expertise also contributed to the Fund successfully navigating three national economic downturns: the savings & loan crisis in the mid-nineties, the dot-com bust in 2002, and the great recession of 2008 and 2009."

To date, ATEL has closed and liquidated prior Funds whose original capital investment totaled more than $320,000,000.

The change in the economic landscape beginning in 2008 allowed ATEL Ventures, Inc., to capitalize on an emerging growth industry that is dependent upon venture debt and lease financing to capitalize their business expansion.

The company attributes the record increase to a favorable lending climate, strong relationships within the venture capital community and ATEL's connection with entrepreneurs in the emerging growth industries. "We are very pleased with both the quality and the volume of business funded by ATEL Ventures to date," said Steven Rea, Executive Vice President of ATEL Ventures. "We are excited to partner with these promising companies by providing non-dilutive capital that enables them to reach that next milestone and grow their business."

ATEL and the lessee have had a longstanding relationship for over ten years and the recent transaction further solidifies this partnership.

With a rail fleet in excess of 5,000 cars, ATEL is one of the largest independent rail lessors in the USA. In 2010, ATEL created the Rail Finance Group, a vertical division focused specifically on the acquisition and financing of used rail cars. "One short-term goal of the Rail Finance Group was to add a minimum of 2,500 cars to our fleet in 2011 and this transaction puts us well on the way to achieving that goal" commented Bill Bullock, ATEL's Senior Vice President, Leasing.

ATEL's Rail Finance Group was strengthened with the addition of long-time rail veteran, James Magee, earlier this year. The group is responsible for originating leases, purchasing existing net and full-service leases and acquiring off-lease and surplus cars.

"We are a proponent of equipment investments that contribute to the dynamic economy that drives America. We like to invest in assets that create jobs, put food on the table for families and provide products and services that touch our daily needs", added Dean Cash, CEO of ATEL.

ATEL and Wal-Mart have enjoyed a mutually fruitful and longstanding relationship and have financed over $85mm of equipment in the past 3 years alone. For accounting purposes, the lease is structured as an operating lease and a true lease for tax purposes.

"The closing of this lease line highlights the critical importance for a lessor to provide the "three R's" when working with a customer," commented Bill Bullock, ATEL's Senior Vice President, Leasing. "Customers primarily care about Reputation, Reliability and Rate. One of the decisions a lessee has to make when initially choosing a lessor is finding the one that offers the best balance between providing the most competitive lease rate and their ability to close the transaction promptly and reliably. We're gratified that we were selected to work with a pillar of corporate America."

Leasing has always been a great financial solution for lessees to manage their equipment that will undergo rapid technological changes. This lease is illustrative that there will always be a need for leasing for the commercial and industrial assets such as rolling stock. Assuming that lessees (and lessors) will have to carry the present value of the lease rental stream on balance sheet in 2013, this lease highlights that residual-based operating leases will continue to play an important role. If early buyout options are required to be accounted as on-balance sheet entries, the role of true operating leases will take on even greater emphasis.

Tyson is a multinational corporation based in Springdale, Arkansas, that operates in the food industry. The company is the world's second largest processor and marketer of chicken, beef, and pork only behind Brazilian JBS S.A., and annually exports the largest percentage of beef out of the United States. With 2010 sales of $28 billion, Tyson Foods is the second-largest food production company in the Fortune 500, the largest meat producer in the world, and according to Forbes one of the 100 largest companies in the United States.

The company makes a wide variety of animal-based and prepared products at its 123 food processing plants. Tyson Foods has approximately 107,000 employees, who work at more than 300 facilities in the United States and throughout the world. Tyson works with 6,729 contract chicken growers.

Tyson Foods is one of the largest U.S. marketers of value-added chicken, beef, and pork to retail grocers, broad line food service distributors, and national fast food and full service restaurant chains; fresh beef and pork; frozen and fully cooked chicken, beef and pork products; case-ready beef and pork; supermarket deli chicken products; meat toppings for the pizza industry and retail frozen pizza; club store chicken, beef and pork; ground beef and flour tortillas. It supplies all Yum! Brands chains that use chicken (including KFC and Taco Bell), as well as McDonald's, Burger King, Wendy's, Wal-Mart, Kroger, IGA, Beef O'Brady's, prisons, and small restaurant businesses.

Sabine is a wholly owned subsidiary of the North American Coal division of publicly traded NACCO Industries (ticker symbol NC). The funding consisted of two tranches closed in August and December of 2009. The transaction involved the comprehensive rebuild and leasing of two Bucyrus Erie Model 1570 Walking Dragline Shovels. The shovels are used to excavate lignite coal which is then used to generate electricity at the Pirkey power plant operated by Southwestern Electric Power Company located in Texas.

"ATEL's solution was a true "win-win" arrangement with Sabine. The replacement cost of a new dragline is prohibitive and the waiting period can take up to 24 months. This lease enables the mine to operate at high production levels for a relatively low cost. The lease also allowed the mine to lock in a fixed rate to protect against potential future price increases. The creative financing solution exemplifies ATEL's goal of financing "mission critical" assets to strong credit worthy companies." commented Bill Bullock, Senior Vice President of ATEL Leasing Corporation.