---
schema_version: "secwatch.filing_event.v1"
accession: "0001558370-25-008484"
form_type: "8-K"
ticker: null
cik: "0001640982"
company_name: "ATEL 17, LLC"
filed_at: "2025-06-06T23:59:59+00:00"
generated_at: "2026-05-19T18:24:39.855755+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.1
calibrated_materiality_score: 0.1
confidence: "high"
source: SEC EDGAR
---

# ATEL 17 auditor changes as Moss Adams merges into Baker Tilly

## Summary
- 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.

## SEC filing metadata
- accession: 0001558370-25-008484
- form_type: 8-K
- cik: 0001640982
- company_name: ATEL 17, LLC
- filed_at: 2025-06-06T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.1
- calibrated_materiality_score: 0.1
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1640982/000155837025008484/0001558370-25-008484-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1640982/000155837025008484/tmb-20250606x8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001558370-25-008484
- JSON: https://secwatch.observer/filing/0001558370-25-008484.json
- Plain text: https://secwatch.observer/filing/0001558370-25-008484.txt

## Key facts
- Auditor Changes
  ATEL 17, LLC engaged Baker Tilly US, LLP as its auditor.
  - Action: engagement
  - Auditor: Baker Tilly US, LLP
  source text: In connection with the notification of the merger, Moss Adams has resigned as the auditors of the Company and the Audit Committee of the Company’s Board of Directors approved the appointment of Baker Tilly, as the successor to Moss Adams, as the Company’s independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1640982/000155837025008484/0001558370-25-008484-index.htm
- Auditor Changes
  Moss Adams LLP resigned as auditor of ATEL 17, LLC.
  - Action: resignation
  - Auditor: Moss Adams LLP
  - Successor: Baker Tilly US, LLP
  source text: On June 3, 2025, ATEL 17, LLC, (the “Company”) was notified that Moss Adams LLP (“Moss Adams”), the Company's independent registered public accounting firm, merged with Baker Tilly US, LLP effective on June 3, 2025. The combined audit practices operate as Baker Tilly US, LLP (“Baker Tilly”). In connection with the notification of the merger, Moss Adams has resigned as the auditors of the Company and the Audit Committee of the Company’s Board of Directors approved the appointment of Baker Tilly, as the successor to Moss Adams, as the Company’s independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1640982/000155837025008484/0001558370-25-008484-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.