ATEL 17 auditor changes as Moss Adams merges into Baker Tilly

ATEL 17, LLC

Moss Adams LLP merged with Baker Tilly US, LLP effective June 3, 2025.
Baker Tilly appointed as successor independent registered public accounting firm.
No disagreements or reportable events in fiscal 2024, 2023, or interim period.
Audit reports for 2024 and 2023 were unqualified with no adverse opinions.

item 4.01item 9.01

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