----

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**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**Washington,      D.C. 20549**

**___________________**

**FORM      10-KSB**

**x**
**      Annual Report Under Section 13 or 15(d) of the Securities Exchange Act of      1934**

**For      the fiscal year ended December 31, 2006**

** ̈**
**      Transition Report Pursuant to Section 13 or 15(d) of the Securities Exchange      Act      of 1934**

**For      the transition period from __________ to __________.**

**Commission      file number 0-21806**

**_______________________**

**PLM      EQUIPMENT GROWTH FUND VI LIQUIDATING TRUST**

| **                     California     ** | **                   94-3135515   ** |
|--------------------------------------------------------------------------------------------|--------------------------------------------------------------------|
| (State                or other jurisdiction of                                             | (I.R.S.                Employer                                    |
| incorporation                or organization)                                              | Identification                No.)                                 |
|                                                                                       |                                                               |
| **405                Lexington Avenue, 67th floor**                                        |                                                               |
| **New                York, NY**                                                            | **                   10174   **      |
| (Address                of principal executive offices)                                    | (Zip                code)                                          |

**_______________________**

| Beneficial                Interests |                           N/A          |
|-------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------|
| (Title                of class)     | (Name                of each exchange on which                registered)                                                             |

|                            N/A            |                            N/A            |
|---------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------|
| (Title                of class)                                                                                                                         | (Name                of each exchange on which                registered)                                                                               |

----

**PLM      EQUIPMENT GROWTH FUND VI LIQUIDATING TRUST**

|                    |                                                                                                                                                                |                   |
|-------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------|
|                    |                                                                                                                                                                | Page                   |
|                    | **PART                I**                                                                                                                                           |                   |
|                    |                                                                                                                                                                |                   |
| Item                1.  | Description                of Business                                                                                                                              | 2                      |
|                    |                                                                                                                                                                |                   |
| Item                2.  | Description                of Property                                                                                                                              | 4                      |
|                    |                                                                                                                                                                |                   |
| Item                3.  | Legal                Proceedings                                                                                                                                    | 4                      |
|                    |                                                                                                                                                                |                   |
| Item                4.  | Submission                of Matters to a Vote of Security Holders                                                                                                  | 5                      |
|                    |                                                                                                                                                                |                   |
|                    | **PART                II**                                                                                                                                          |                   |
|                    |                                                                                                                                                                |                   |
| Item                5.  | Market                for the Trust's Beneficial Units                                                                                                              | 5                      |
|                    |                                                                                                                                                                |                   |
| Item                6.  | Management's                Discussion and Analysis or Plan of Operation                                                                                            | 5                      |
|                    |                                                                                                                                                                |                   |
| Item                7.  | Financial                Statements                                                                                                                                 | 10                     |
|                    |                                                                                                                                                                |                   |
| Item                8.  | Changes                in and Disagreements with Accountants on Accounting and                Financial                                                             |                   |
|                    | Disclosure                                                                                                                                                          | 10                     |
|                    |                                                                                                                                                                |                   |
| Item                8a. | Controls                and Procedures                                                                                                                              | 10                     |
|                    |                                                                                                                                                                |                   |
| Item                8b. | Other                Information                                                                                                                                    | 11                     |
|                    |                                                                                                                                                                |                   |
|                    | **PART                III**                                                                                                                                         |                   |
|                    |                                                                                                                                                                |                   |
| Item                9.  | Directors,                Executive Officers, Promoters, Control Persons and Corporate Governance;                Compliance With Section 16(a) of the Exchange Act | 12                     |
|                    |                                                                                                                                                                |                   |
| Item                10. | Executive                Compensation                                                                                                                               | 12                     |
|                    |                                                                                                                                                                |                   |
| Item                11. | Security                Ownership of Certain Beneficial Owners and Management and                Related                                                            |                   |
|                    | Beneficial                Interest Matters                                                                                                                          | 13                     |
|                    |                                                                                                                                                                |                   |
| Item                12. | Certain                Relationships and Related Transactions, and Director                Independence                                                             | 13                     |
|                    |                                                                                                                                                                |                   |
| Item                13. | Exhibits                                                                                                                                                            | 13                     |
|                    |                                                                                                                                                                |                   |
| Item                14. | Principal                Accountant Fees and Services                                                                                                               | 16                     |
|                    |                                                                                                                                                                |                   |
|                    | 2006                Annual Report                                                                                                                                   | 18                - 34 |

----

**PART      I**

**TABLE      1**

|   |   |   |         |   | Realizable |   |
|--------|--------|--------|--------------|--------|------------|--------|
| Units  |   | Type   | Manufacturer |   | Amounts    |   |

| 0.53   |   | Double-hull                  product tanker                | Boelwerf-Temse | $      | 5,418 | 1      |
|--------|--------|------------------------------------------------------------|----------------|--------|-------|--------|
| 0.34   |   | Two                  737-500 Stage III commercial aircraft | Boeing         |   | 2,099 | 2      |
|   |   |                                                       |           | $      | 7,517 |   |

----

----

----

**PART      II**

| ITEM                5. | MARKET                FOR THE TRUST'S BENEFICAL UNITS |
|------------------------|-------------------------------------------------------|

| ITEM                6. | MANAGEMENT'S                DISCUSSION AND ANALYSIS OR PLAN OF                OPERATION |
|------------------------|-----------------------------------------------------------------------------------------|

----

----

| Increase                in aircraft equipment net realizable value            | $      | 4,004  |   |
|-------------------------------------------------------------------------------|--------|--------|--------|
| Increase                in machinery and other equipment net realizable value |   | 242    |   |
| Decrease                in marine container net realizable value              |   | (462   | )      |
| Increase                in other non-equipment costs                          |   | (1,196 | )      |
| Decrease                in marine vessel net realizable value                 |   | (1,466 | )      |
| Total                increase to liquidation values                           | $      | 1,122  |   |

----

----

----

| (A)   | Disagreements                with Accountants on Accounting and Financial                Disclosures |
|-----------------|------------------------------------------------------------------------------------------------------|

| (B)   | Changes                in Accountants |
|-----------------|---------------------------------------|

----

| 1.     | Form                8-K dated May 16, 2006 announcing a cash distribution to the partners                of                the Partnership.                                                                                                                                                                                                                                                                                                                                                           |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| 2.     | Form                8-K dated June 30, 2006 announcing the dissolution and liquidation                of the                Partnership and the formation of PLM Equipment Growth Fund VI Liquidating                Trust.                                                                                                                                                                                                                                                                           |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| 3.     | Form                8-K/A dated June 30, 2006 announcing the dissolution and liquidation                of                the Partnership and the formation of PLM Equipment Growth Fund VI                Liquidating Trust.                                                                                                                                                                                                                                                                         |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| 4.     | Form                8-K dated July 28, 2006 announcing the exercise of the purchase option                by                the lessee of equipment owned by CHFS Leasing, an entity owned 20%                by the                Trust.                                                                                                                                                                                                                                                            |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| 5.     | Form                8-K dated September 18, 2006 announcing the receipt of 96 actions                in the                state court for Darlington County, South Carolina involving the chemical                spill from a railcar owned by the Partnership in September,                2003.                                                                                                                                                                                                   |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| 6.     | Form                8-K dated September 27, 2006 announcing an agreement by the Trust                to sell                certain of its marine containers.                                                                                                                                                                                                                                                                                                                                         |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| 7.     | Form                8-K dated October 4, 2006 announcing the completion of the sale of                certain                of the Trust's marine containers.                                                                                                                                                                                                                                                                                                                                        |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| 8.     | Form                8-K dated December 1, 2006 announcing the sale of a Boeing 737-500                aircraft owned by PLM CAL I LLC, an entity in which the Trust owns                a 34%                interest.                                                                                                                                                                                                                                                                                |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| 9.     | Form                8-K dated December 4, 2006 announcing the sale of the remaining marine                containers owned by the Trust.                                                                                                                                                                                                                                                                                                                                                              |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| 10.    | Form                8-K dated December 6, 2006 announcing the sale of a Boeing 737-500                aircraft owned by PLM CAL II LLC, an entity in which the Trust owns                a 34%                interest.                                                                                                                                                                                                                                                                               |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| 11.    | Form                8-K dated December 4, 2006 announcing the sale of a McDonnell Douglas                DC-9-82 aircraft and a portfolio of aircraft parts owned by the Trust.                This Form 8-K also announced that the lessee of the same McDonnell                Douglas                DC-9-82 aircraft terminated the lease for this aircraft prior to                its                schedule expiration date and immediately prior to the sale of the                aircraft. |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| 12.    | Form                8-K dated December 21, 2006 announcing an agreement by Cortes Vessel                Limited Partnership (a.k.a. Lion Partnership) an entity owned 53%                by the                Trust, to sell a marine vessel.                                                                                                                                                                                                                                                        |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| 13.    | Form                8-K dated December 22, 2006 announcing a cash distribution to the                beneficial interest holders.                                                                                                                                                                                                                                                                                                                                                                     |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| 14.    | Form                8-K dated December 29, 2006 announcing the signing of a letter of                intent                to sell the owner participation interests in two owner trusts that                each                own a Boeing 737-500 aircraft in which the Trust owns a 34% interest                and                the sale of a Boeing 737-300 owned by an entity in which the Trust                owned a                62% interest.                                        |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| 15.    | Form                8-K dated March 16, 2007 announcing the completion of the sale of                a marine                vessel owned by Cortes Vessel Limited Partnership (a.k.a. Lion                Partnership) an entity in which the Trust owned a 53%                interest.                                                                                                                                                                                                             |

----

**PART      III**

| ITEM                9. | DIRECTORS,                EXECUTIVE OFFICERS, PROMOTERS, CONTROL PERSONS AND CORPORATE GOVERNANCE;                COMPLIANCE WITH SECTION 16(A) OF THE EXCHANGE ACT  |
|------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Name                              | Age    | Position                                                                                                                  |
|-----------------------------------|--------|---------------------------------------------------------------------------------------------------------------------------|
|                              |   |                                                                                                                      |
| Paul                M. Leand, Jr, | 40     | Chairman                of the Board of Directors, President and Secretary of PLM                Financial Services, Inc. |
|                              |   |                                                                                                                      |
| James                G. Dolphin   | 39     | Director,                PLM Financial Services, Inc.                                                                     |
|                              |   |                                                                                                                      |
| Richard                K Brock    | 44     | Chief                Financial Officer, PLM Financial Services, Inc.                                                      |

** **

| - | the                integrity and values of FSI, including the ethical handling of actual                or                apparent conflicts of interest between personal and professional                relationships; |
|---|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| - | compliance                with applicable governmental laws, rules and                regulations;                                                                                                                       |
| - | internal                reporting of violations of the Code of Ethics to any member of FSI’s Board                of Directors; and                                                                                |
| - | accountability                for adherence to the Code of                Ethics.                                                                                                                                        |

----

| ITEM                11. | SECURITY                OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED                BENEFICAL INTEREST MATTERS |
|-------------------------|-------------------------------------------------------------------------------------------------------------------------------------|

| ITEM                12. | CERTAIN                RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR                INDEPENDENCE |
|-------------------------|---------------------------------------------------------------------------------------------------------|

| 4.     | Amended                and Restated Limited Partnership Agreement of Partnership, incorporated                by                reference to the Partnership's Registration Statement on Form S-1                (Reg. No. 33-40093) which became effective with the Securities                and Exchange Commission on December 23, 1991.                                        |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                                                                                                                                                                                          |
| 4.1    | First                Amendment to the Amended and Restated Limited Partnership Agreement                dated                November 26, 1996, incorporated by reference to the Partnership’s Form                10-KSB/A dated December 31, 2005 filed with the Securities and Exchange                Commission on June 6, 2006.                                                   |
|   |                                                                                                                                                                                                                                                                                                                                                                                          |
| 4.2    | Second                Amendment to the Amended and Restated Limited Partnership Agreement                dated                August 24, 2001, incorporated by reference to the Partnership’s Form                10-KSB dated December 31, 2001 filed with the Securities and Exchange                Commission on March 26, 2002.                                                    |
|   |                                                                                                                                                                                                                                                                                                                                                                                          |
| 4.3    | Plan                of Dissolution and Liquidation dated as of June 30, 2006 between                PLM                Equipment Growth Fund VI and PLM Financial Services, Inc. incorporated                by                reference to the Trust’s Form 8-K/A dated June 30, 2006 filed with the                Securities and Exchange Commission on July 7,                2006. |

----

|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 4.4    | Liquidating                Trust Agreement dated as of June 30, 2006 by and between PLM Equipment                Growth Fund VI as grantor and PLM Financial Services, Inc. as the                Trustee                for PLM Equipment Growth Fund VI Liquidating Trust incorporated by                reference to the Trust’s Form 8-K/A dated June 30, 2006 filed with the                Securities and Exchange Commission on July 7, 2006. |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 10.1   | Management                Agreement between the Partnership and PLM Investment Management,                Inc.  incorporated by reference to the PLM Equipment Growth Fund VI's                Registration Statement on Form S-1 (Reg. No. 33-40093) which                became effective with the Securities and Exchange Commission on December                23, 1991.                                                                |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 10.2   | PLM                CAL I LLC operating agreement dated June 4, 2004, incorporated by                reference to the Partnership’s Form 10-QSB dated September 30, 2004 filed                with the Securities and Exchange Commission on November 15,                2004.                                                                                                                                                                        |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 10.3   | PLM                CAL II LLC operating agreement dated June 4, 2004, incorporated by                reference to the Partnership’s Form 10-QSB dated September 30, 2004 filed                with the Securities and Exchange Commission on November 15,                2004.                                                                                                                                                                       |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 10.4   | PLM                CAL I LLC equipment purchase agreement dated August 26, 2004, incorporated                by reference to the Partnership’s Form 10-QSB dated September 30, 2004                filed with the Securities and Exchange Commission on November 15,                2004.                                                                                                                                                            |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 10.5   | PLM                CAL II LLC equipment purchase agreement dated August 26, 2004,                incorporated by reference to the Partnership’s Form 10-QSB dated September                30, 2004 filed with the Securities and Exchange Commission on November                15,                2004.                                                                                                                                            |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 10.6   | Trust                Indenture and Mortgage 645 between First Security Bank, National                Association and Wilmington Trust Company assumed by PLM CAL I,                incorporated by reference to the Partnership’s Form 10-KSB dated December                31, 2004 filed with the Securities and Exchange Commission on March                30,                2005.                                                              |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 10.7   | Trust                Indenture and Mortgage 646 between First Security Bank, National                Association and Wilmington Trust Company assumed by PLM CAL I,                incorporated by reference to the Partnership’s Form 10-KSB dated December                31, 2004 filed with the Securities and Exchange Commission on March                30,                2005.                                                              |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 10.8   | Trust                Indenture and Mortgage 647 between First Security Bank, National                Association and Wilmington Trust Company assumed by PLM CAL II,                incorporated by reference to the Partnership’s Form 10-KSB dated December                31, 2004 filed with the Securities and Exchange Commission on March                30,                2005.                                                             |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 10.9   | Trust                Indenture and Mortgage 648 between First Security Bank, National                Association and Wilmington Trust Company assumed by PLM CAL II,                incorporated by reference to the Partnership’s Form 10-KSB dated December                31, 2004 filed with the Securities and Exchange Commission on March                30,                2005.                                                             |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 10.10  | Trust                Indenture and Mortgage 645 Supplement between First Security Bank,                National Association and Wilmington Trust Company assumed by PLM                CAL I,                incorporated by reference to the Partnership’s Form 10-KSB dated December                31, 2004 filed with the Securities and Exchange Commission on March                30,                2005.                                    |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 10.11  | Trust                Indenture and Mortgage 646 Supplement between First Security Bank,                National Association and Wilmington Trust Company assumed by PLM                CAL I,                incorporated by reference to the Partnership’s Form 10-KSB dated December                31, 2004 filed with the Securities and Exchange Commission on March                30,                2005.                                    |

----

|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 10.12  | Trust                Indenture and Mortgage 647 Supplement between First Security Bank,                National Association and Wilmington Trust Company assumed by PLM                CAL II,                incorporated by reference to the Partnership’s Form 10-KSB dated December                31, 2004 filed with the Securities and Exchange Commission on March                30,                2005.                                                                                                                                                                                                                  |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| 10.13  | Trust                Indenture and Mortgage 648 Supplement between First Security Bank,                National Association and Wilmington Trust Company assumed by PLM                CAL II,                incorporated by reference to the Partnership’s Form 10-KSB dated December                31, 2004 filed with the Securities and Exchange Commission on March                30,                2005.                                                                                                                                                                                                                  |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| 10.14  | Lease                Agreement dated as of November 19, 2004 by and among CFHS Holdings,                Inc.,                CFHS Equipment Holdings Trust and CFHS Leasing, LLC. incorporated                by                reference to the Trust’s Form 8-K dated July 28, 2006 filed with the                Securities and Exchange Commission on August 2, 2006.                                                                                                                                                                                                                                                           |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| 10.15  | Container                Purchase Agreement dated September 27, 2006 by and among the Trust,                PLM                Equipment Growth & Income Fund VII Liquidating Trust, Professional                Lease Management Income Fund I, L.L.C., PLM Financial Services, Inc.,                and                CAB Container Partners incorporated by reference to the Trust’s Form 8-K                dated October 4, 2006 filed with the Securities and Exchange Commission                on                October 5, 2006.                                                                                      |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| 10.16  | Purchase                Agreement (N14645) dated as of December 1, 2006 between PLM CAL I                LLC and                Dougherty Air Trustee, LLC incorporated by reference to the Trust’s Form                8-K dated December 1, 2006 filed with the Securities and Exchange                Commission on December 4, 2006.                                                                                                                                                                                                                                                                                            |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| 10.17  | Purchase                and Sale Agreement dated as of December 4, 2006 by and among Capital                Lease                Limited, Capital Lease GmbH, PLM Financial Services, Inc., PLM Equipment                Growth Fund VI Liquidating Trust, PLM Equipment Growth & Income Fund                VII Liquidating Trust and Professional Lease Management Income Fund                I                Liquidating Trust incorporated by reference to the Trust’s Form 8-K dated                December 4, 2006 filed with the Securities and Exchange Commission                on                December 4, 2006. |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| 10.18  | Purchase                Agreement (N16648) dated as of December 6, 2006 between PLM CAL II                LLC and                Dougherty Air Trustee, LLC incorporated by reference to the Trust’s Form                8-K dated December 6, 2006 filed with the Securities and Exchange                Commission on December 6, 2006.                                                                                                                                                                                                                                                                                           |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| 10.19  | Aircraft                and Equipment Sale Agreement dated as of December 4, 2006 between                PLM                Financial Services, Inc., not in its individual capacity but solely                as                owner trustee, and Apollo Aviation Capital, L.L.C. incorporated by                reference to the Trust’s Form 8-K dated December 4, 2006 filed with the                Securities and Exchange Commission on December 7, 2006.                                                                                                                                                                   |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| 10.20  | Aircraft                Purchase Agreement dated as of December 29, 2006 among PLM Financial                Services, Inc. and Wells Fargo Bank Northwest, National Association                incorporated by reference to the Trust’s Form 8-K dated December 29, 2006                filed with the Securities and Exchange Commission on January 3,                2007.                                                                                                                                                                                                                                                        |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| 10.21  | Memorandum                of Agreement dated as of December 21, 2006 among Cortes Vessel Limited                Partnership and Champion Shipping incorporated by reference to the                Trust’s                Form 8-K dated March 16, 2007 filed with the Securities and Exchange                Commission on March 16, 2007.                                                                                                                                                                                                                                                                                          |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| 14     | PLM                Financial Services Inc. Code of Ethics.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| 31.1   | Certification                of President Pursuant to Exchange Act Rules 13a-14(a) and 15d-14(a),                As                Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of                2002.                                                                                                                                                                                                                                                                                                                                                                                                                      |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| 31.2   | Certification                of Chief Financial Officer Pursuant to Exchange Act Rules 13a-14(a)                and                15d-14(a), As Adopted Pursuant to Section 302 of the Sarbanes-Oxley                Act of                2002.                                                                                                                                                                                                                                                                                                                                                                                         |

----

|   |                                                                                                                                                                                                           |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 32.1   | Certification                of President Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant                to                Section 906 of the Sarbanes-Oxley Act of 2002.                              |
|   |                                                                                                                                                                                                           |
| 32.2   | Certification                of Chief Financial Officer Pursuant to 18 U.S.C. Section 1350, as                Adopted                Pursuant to Section 906 of the Sarbanes-Oxley Act of                2002. |

| ITEM                14. | PRINCIPAL                ACCOUNTANT FEES AND SERVICES |
|-------------------------|-------------------------------------------------------|

|   |   | Audit |   | Audit                       |   | Tax  |   | All                Other |   |
|--------|--------|-------|--------|-----------------------------|--------|------|--------|--------------------------|--------|
|   |   | Fees  |   | Related                Fees |   | Fees |   | Fees                     |   |

| For                the period from June 30, 2006 (inception) through December 31,                2006 | $ | -- |   | $ | -- |   | $ | -- |   | $ | -- |   |
|-------------------------------------------------------------------------------------------------------|---|----|--------|---|----|--------|---|----|--------|---|----|--------|

----

| Dated:                March 26, 2007 |   | PLM                EQUIPMENT GROWTH FUND VI LIQUIDATING                                                                                                                                             |
|--------------------------------------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                 |   | TRUST                                                                                                                                                                                               |
|                                 |   |                                                                                                                                                                                                |
|                                 |   | By: PLM                Financial Services, Inc.,                                                                                                                                          |
|                                 |   | Trustee                                                                                                                                                                                             |
|                                 |   |                                                                                                                                                                                                |
|                                 |   |                                                                                                                                                                                                |
|                                 |   |                                                                                                                                                                                                |
|                                 |   | By: /s/                Paul                M.                Leand                                   |
|                                 |   | Paul                M. Leand                                                                                                                                                                        |
|                                 |   | President                                                                                                                                                                                           |
|                                 |   |                                                                                                                                                                                                |
|                                 |   |                                                                                                                                                                                                |
|                                 |   |                                                                                                                                                                                                |
|                                 |   | By: /s/                Richard K                Brock                                                               |
|                                 |   | Richard                K Brock                                                                                                                                                                      |
|                                 |   | Chief                Financial Officer                                                                                                                                                              |

| Name                                                                                                                                                     | Capacity         | Date         |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------|------------------------------------------------------|
|                                                                                                                                                                                             |                                                     |                                                 |
|                                                                                                                                                                                             |                                                     |                                                 |
|                                                                                                                                                                                             |                                                     |                                                 |
| /s/                Paul                M.                Leand                                    |                                                     |                                                 |
| Paul                M. Leand                                                                                                                                                                     | Director,                FSI                             | March                26, 2007                        |
|                                                                                                                                                                                             |                                                     |                                                 |
|                                                                                                                                                                                             |                                                     |                                                 |
|                                                                                                                                                                                             |                                                     |                                                 |
| /s/                James                G.                Dolphin                                                          |                                                     |                                                 |
| James                G. Dolphin                                                                                                                                                                  | Director,                FSI                             | March                26, 2007                        |

----

**PLM      EQUIPMENT GROWTH FUND VI LIQUIDATING TRUST**

**(A      Trust)**

**INDEX      TO FINANCIAL STATEMENTS**

|                                                                                                  | Page   |
|-------------------------------------------------------------------------------------------------------|--------|
|                                                                                                  |   |
| Statements                of Net Assets in Liquidation at December 31, 2006 and                       |   |
| June                30, 2006 (inception)                                                              | 19     |
|                                                                                                  |   |
| Statement                of Changes in Net Assets in Liquidation                                      |   |
| for                the period from June 30, 2006 (inception) through December 31,                2006 | 20     |
|                                                                                                  |   |
| Notes                to financial statements                                                          | 21-34  |
|                                                                                                  |   |

----

| **PLM                EQUIPMENT GROWTH FUND VI LIQUIDATING TRUST** |
|-------------------------------------------------------------------|
| **(A                Trust)**                                      |
|                                                                   |
| **STATEMENTS                OF NET ASSETS IN LIQUIDATION**        |
| (in                thousands of dollars)                          |

|   |  December                  31, 2006 |   |   | June                  30, 2006(inception) |   |
|--------|------------------------------------------|--------|--------|-------------------------------------------|--------|

| **Assets**                                                                 |   |   |   |   |   |   |   |
|----------------------------------------------------------------------------|--------|--------|--------|--------|--------|--------|--------|
|                                                                       |   |   |   |   |   |   |   |
| Cash                  and cash equivalents                                 | $      | 4,006  |   |   | $      | 2,230  |   |
|                                                                       |   |   |   |   |   |   |   |
| Equipment                                                                  |   | --     |   |   |   | 13,652 |   |
|                                                                       |   |   |   |   |   |   |   |
| Equity                  investments in affiliated entities                 |   | 7,517  |   |   |   | 19,656 |   |
|                                                                       |   |   |   |   |   |   |   |
| Accounts                  receivable, net of allowance for doubtful        |   |   |   |   |   |   |   |
|                      account of $0 at December 31, 2006 and |   |   |   |   |   |   |   |
|                      $49 at June 30, 2006                   |   | 31     |   |   |   | 652    |   |
|                                                                       |   |   |   |   |   |   |   |
| Marketable                  securities                                     |   | --     |   |   |   | 19     |   |
|                                                                       |   |   |   |   |   |   |   |
|                    Total assets                                       | $      | 11,554 |   |   | $      | 36,209 |   |
|                                                                       |   |   |   |   |   |   |   |
| **Liabilities                  and Net Assets in Liquidation**             |
|                                                                       |   |   |   |   |   |   |   |
| Liabilities                                                                |   |   |   |   |   |   |   |
|                                                                       |   |   |   |   |   |   |   |
| Accounts                  payable and accrued expenses                     | $      | 2,581  |   |   | $      | 1,491  |   |
|                                                                       |   |   |   |   |   |   |   |
| Due                  to affiliates                                         |   | 147    |   |   |   | 1,380  |   |
|                                                                       |   |   |   |   |   |   |   |
|                    Total liabilities                                  |   | 2,728  |   |   |   | 2,871  |   |
|                                                                       |   |   |   |   |   |   |   |
| Net                  assets in liquidation                                 | $      | 8,826  |   |   | $      | 33,338 |   |
|                                                                       |   |   |   |   |   |   |   |

----

| **PLM                EQUIPMENT GROWTH FUND VI LIQUIDATING TRUST**                          |
|--------------------------------------------------------------------------------------------|
| **(A                Trust)**                                                               |
| **STATEMENT                OF CHANGES IN NET ASSETS IN LIQUIDATION**                       |
| **For                the Period from June 30, 2006 (inception) through December 31, 2006** |
| (in                thousands of dollars)                                                   |

|                                                                  |   | Non-Trustee                               |    |          |   |        |   |
|-----------------------------------------------------------------------|--------|-------------------------------------------|---------|---------------|--------|-------------|--------|
|                                                                  |   | BeneficialInterest                Holders |    |  Trustee |   |  Total |   |
| Net                assets at June 30, 2006                            |   | $                                         | --      |          | $      | --          |   | $ | -- |   |
|                                                                  |   |                                      |    |          |   |        |   |   |   |   |
| Transfer                of net assets in liquidation on June 30, 2006 |   |                                      | 31,671  |          |   | 1,667       |   |   | 33,338 |   |
|                                                                  |   |                                      |    |          |   |        |   |   |   |   |
| Net                increase in liquidation value                      |   |                                      | 1,066   |          |   | 56          |   |   | 1,122 |   |
|                                                                  |   |                                      |    |          |   |        |   |   |   |   |
| Cash                distribution                                      |   |                                      | (24,352 | )             |   | (1,282      | )      |   | (25,634 | ) |
|                                                                  |   |                                      |    |          |   |        |   |   |   |   |
| Net                assets in liquidation at December 31, 2006         |   | $                                         | 8,385   |          | $      | 441         |   | $ | 8,826 |   |

| Non-Trustee                beneficial interest holders’ net increase in liquidation |   |   |   |   |
|-------------------------------------------------------------------------------------------|--------|--------|--------|--------|
| value                per non-trustee beneficial unit:                                     |   | $      | 0.14   |   |
|                                                                                      |   |   |   |   |

----

**PLM      EQUIPMENT GROWTH FUND VI LIQUIDATING TRUST**

**(A      Trust)**

**NOTES      TO FINANCIAL STATEMENTS**

----

**PLM      EQUIPMENT GROWTH FUND VI LIQUIDATING TRUST**

**(A      Trust)**

**NOTES      TO FINANCIAL STATEMENTS**

| Adjustment                of assets from historical costs to net |   |   |   |
|------------------------------------------------------------------|--------|--------|--------|
| realizable                value, less costs to dispose           | $      | 20,398 |   |
| Adjustment                to accrued expenses                    |   | (1,350 | )      |
| Total                adjustment to liquidation basis             | $      | 19,048 |   |

----

**PLM      EQUIPMENT GROWTH FUND VI LIQUIDATING TRUST**

**(A      Trust)**

**NOTES      TO FINANCIAL STATEMENTS**

----

**PLM      EQUIPMENT GROWTH FUND VI LIQUIDATING TRUST**

**(A      Trust)**

**NOTES      TO FINANCIAL STATEMENTS**

| Increase                in aircraft equipment net realizable value            | $      | 4,004  |   |
|-------------------------------------------------------------------------------|--------|--------|--------|
| Increase                in machinery and other equipment net realizable value |   | 242    |   |
| Decrease                in marine container net realizable value              |   | (462   | )      |
| Increase                in other non-equipment costs                          |   | (1,196 | )      |
| Decrease                in marine vessel net realizable value                 |   | (1,466 | )      |
| Total                increase to liquidation values                           | $      | 1,122  |   |

----

**PLM      EQUIPMENT GROWTH FUND VI LIQUIDATING TRUST**

**(A      Trust)**

**NOTES      TO FINANCIAL STATEMENTS**

|   | December                  31, 2006 |   |   | June                  30, 2006 (inception) |   |
|--------|------------------------------------|--------|--------|--------------------------------------------|--------|

| Marine                  containers     | $      | -- |   |   | $      | 10,896 |   |
|----------------------------------------|--------|----|--------|--------|--------|--------|--------|
| Aircraft                  and rotables |   | -- |   |   |   | 2,756  |   |
| Equipment                              | $      | -- |   |   | $      | 13,652 |   |

----

**PLM      EQUIPMENT GROWTH FUND VI LIQUIDATING TRUST**

**(A      Trust)**

**NOTES      TO FINANCIAL STATEMENTS**

| As                  of December 31, 2006                 |   | LionPartnership                  1 |   | PLM                  CAL ILLC                  2 |   | PLM                  CAL IILLC                  3 |   | Total  |   |
|----------------------------------------------------------|--------|------------------------------------|--------|--------------------------------------------------|--------|---------------------------------------------------|--------|--------|--------|
|                                                     |   |                               |   |                                             |   |                                              |   |   |   |
| Assets                                                   |   |                               |   |                                             |   |                                              |   |   |   |   |   |   |   |
| Equipment                  less accumulated depreciation |   | $                                  | 2,773  |                                             | $      | 10,237                                            |   | $      | 10,220 |   |   |   |   |
| Accounts                  receivable                     |   |                               | 394    |                                             |   | 517                                               |   |   | 246    |   |   |   |   |
| Other                  assets                            |   |                               | 328    |                                             |   | --                                                |   |   | --     |   |   |   |   |
| Total                  assets                            |   | $                                  | 3,495  |                                             | $      | 10,754                                            |   | $      | 10,466 |   |   |   |   |
| Liabilities                                              |   |                               |   |                                             |   |                                              |   |   |   |   |   |   |   |
| Accounts                  payable and accrued expenses   |   | $                                  | 305    |                                             | $      | 215                                               |   | $      | 214    |   |   |   |   |
| Due                  to affiliates                       |   |                               | 38     |                                             |   | 41                                                |   |   | 26     |   |   |   |   |
| Reserve                  for repairs                     |   |                               | 997    |                                             |   | --                                                |   |   | --     |   |   |   |   |
| Notes                  payable                           |   |                               | --     |                                             |   | 11,414                                            |   |   | 11,409 |   |   |   |   |
| Total                  liabilities                       |   |                               | 1,340  |                                             |   | 11,670                                            |   |   | 11,649 |   |   |   |   |
|                                                     |   |                               |   |                                             |   |                                              |   |   |   |   |   |   |   |
| Equity                                                   |   |                               | 2,155  |                                             |   | (916                                              | )      |   | (1,183 | ) |   |   |   |
| Total                  liabilities and equity            |   | $                                  | 3,495  |                                             | $      | 10,754                                            |   | $      | 10,466 |   |   |   |   |
|                                                     |   |                               |   |                                             |   |                                              |   |   |   |   |   |   |   |
| Trust’s                  share of equity           |   | $                                  | 1,135  |                                             | $      | (307                                              | )      | $      | (397   | ) | $ | 431 |   |

| 1 | The                Trust owns a 53% interest in the Lion Partnership that was formed                in 1997                that owns a product tanker. |
|---|--------------------------------------------------------------------------------------------------------------------------------------------------------|

| 2 | The                Trust owns a 34% interest in the PLM CAL I LLC that was formed in                2004                that owns a Boeing 737-500 stage III commercial aircraft at December                31,                2006 and disposed of an aircraft during the fourth quarter of                2006. |
|---|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 3  | The                Trust owns a 34% interest in the PLM CAL II LLC that was formed in                2004                that owns a Boeing 737-500 stage III commercial aircraft at December                31,                2006 and disposed of an aircraft during the fourth quarter of                2006. |
|---------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

**PLM      EQUIPMENT GROWTH FUND VI LIQUIDATING TRUST**

**(A      Trust)**

**NOTES      TO FINANCIAL STATEMENTS**

| As                  of June 30, 2006 (inception)         |   | LionPartnership1 |   | PLM                  CAL ILLC2 |   | PLM                  CAL IILLC3 |   | Boeing737-300Trust                  4 |   | CFHS5  |   |
|----------------------------------------------------------|--------|------------------|--------|--------------------------------|--------|---------------------------------|--------|---------------------------------------|--------|--------|--------|
|                                                     |   |             |   |                           |   |                            |   |                                  |   |   |   |
| Assets                                                   |   |             |   |                           |   |                            |   |                                  |   |   |   |   |   |   |   |   |
| Equipment                  less accumulated depreciation |   | $                | 3,344  |                           | $      | 22,521                          |   | $                                     | 22,490 |   | $      | 5,769 |   | $ | 11,498 |   |
| Accounts                  receivable                     |   |             | 511    |                           |   | 17                              |   |                                  | --     |   |   | 128 |   |   | 4,085 |   |
| Due                  from affiliate                      |   |             | --     |                           |   | --                              |   |                                  | --     |   |   | 2,131 |   |   | -- |   |
| Other                  assets                            |   |             | 231    |                           |   | 446                             |   |                                  | 446    |   |   | -- |   |   | 32 |   |
| Total                  assets                            |   | $                | 4,086  |                           | $      | 22,984                          |   | $                                     | 22,936 |   | $      | 8,028 |   | $ | 15,615 |   |
| Liabilities                                              |   |             |   |                           |   |                            |   |                                  |   |   |   |   |   |   |   |   |
| Accounts                  payable and accrued expenses   |   | $                | 527    |                           | $      | 426                             |   | $                                     | 426    |   | $      | 120 |   | $ | -- |   |
| Due                  to affiliates                       |   |             | 25     |                           |   | 6                               |   |                                  | 6      |   |   | 6 |   |   | 124 |   |
| Lessee                  deposits and reserve for repairs |   |             | 826    |                           |   | 35                              |   |                                  | 58     |   |   | 2,131 |   |   | -- |   |
| Notes                  payable                           |   |             | --     |                           |   | 22,828                          |   |                                  | 22,818 |   |   | -- |   |   | -- |   |
| Total                  liabilities                       |   |             | 1,378  |                           |   | 23,295                          |   |                                  | 23,308 |   |   | 2,257 |   |   | 124 |   |
|                                                     |   |             |   |                           |   |                            |   |                                  |   |   |   |   |   |   |   |   |
| Equity                                                   |   |             | 2,708  |                           |   | (311                            | )      |                                  | (372   | )      |   | 5,771 |   |   | 15,491 |   |
| Total                  liabilities and equity            |   | $                | 4,086  |                           | $      | 22,984                          |   | $                                     | 22,936 |   | $      | 8,028 |   | $ | 15,615 |   |
|                                                     |   |             |   |                           |   |                            |   |                                  |   |   |   |   |   |   |   |   |
| Trust’s                  share of equity           |   | $                | 1,419  |                           | $      | (104                            | )      | $                                     | (124   | )      | $      | 3,659 |   | $ | 3,126 |   |
|                                                     |   |             |   |                           |   |                            |   |                                  |   |   |   |   |   |   |   |   |
| Trust’s                  total share of equity     |   |             |   |                           |   |                            |   |                                  |   |   |   |   |   | $ | 7,976 |   |

|                                                                       |   | LionPartnership                    1 |   | PLM                    CAL ILLC                    2 |   | PLM                    CAL IILLC3 |   | Boeing737-300Trust                    4 |   | CFHS5  |   |
|----------------------------------------------------------------------------|--------|--------------------------------------|--------|------------------------------------------------------|--------|-----------------------------------|--------|-----------------------------------------|--------|--------|--------|
|                                                                       |   |                                 |   |                                                 |   |                              |   |                                    |   |   |   |
| Lease                    revenues and interest and other income            |   | $                                    | 4,276  |                                                 | $      | 1,803                             |   | $                                       | 1,786  |   | $      | 811 |   | $ | 902 |   |
| Gain                    on disposition of equipment                        |   |                                 | --     |                                                 |   | 4,010                             |   |                                    | 3,972  |   |   | 2,642 |   |   | 6,996 |   |
| Less:                      Depreciation and amortization expense |   |                                 | 557    |                                                 |   | 2,130                             |   |                                    | 2,127  |   |   | 597 |   |   | 32 |   |
| Interest                    expense                                        |   |                                 | --     |                                                 |   | 973                               |   |                                    | 973    |   |   | 7 |   |   | -- |   |
| Operations                    support                                      |   |                                 | 2,736  |                                                 |   | --                                |   |                                    | --     |   |   | 17 |   |   | -- |   |
| General                    and administrative expenses                     |   |                                 | 268    |                                                 |   | 101                               |   |                                    | 100    |   |   | 57 |   |   | 47 |   |
| Net                    income                                              |   | $                                    | 715    |                                                 | $      | 2,609                             |   | $                                       | 2,558  |   | $      | 2,775 |   | $ | 7,819 |   |
|                                                                       |   |                                 |   |                                                 |   |                              |   |                                    |   |   |   |   |   |   |   |   |
| Trust’s                    share of net income                       |   | $                                    | 383    |                                                 | $      | 878                               |   | $                                       | 861    |   | $      | 1,675 |   | $ | 1,583 |   |
|                                                                       |   |                                 |   |                                                 |   |                              |   |                                    |   |   |   |   |   |   |   |   |
| Trust’s                    total share of net income                 |   |                                 |   |                                                 |   |                              |   |                                    |   |   |   |   |   | $ | 5,380 |   |

| 1 | The                Trust owns a 53% interest in the Lion Partnership that was formed                in 1997                that owns a product tanker. |
|---|--------------------------------------------------------------------------------------------------------------------------------------------------------|

| 2 | The                Trust owns a 34% interest in the PLM CAL I LLC that was formed in                2004                that owns a Boeing 737-500 stage III commercial aircraft at December                31,                2006 and disposed of an aircraft during the fourth quarter of                2006. |
|---|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 3  | The                Trust owns a 34% interest in the PLM CAL II LLC that was formed in                2004                that owns a Boeing 737-500 stage III commercial aircraft at December                31,                2006 and disposed of an aircraft during the fourth quarter of                2006. |
|---------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4  | The                Partnership owned a 62% interest in the Boeing 737-300 Trust that                was                formed in 1999 and dissolved in the fourth quarter of 2006 that owned                a                Boeing 737-300 stage III commercial                aircraft. |
|---------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5  | The                Partnership owned a 20% interest in CFHS that was formed in 2004                and                dissolved in the third quarter of 2006 that owned various types of                machinery and other equipment. |
|---------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

**PLM      EQUIPMENT GROWTH FUND VI LIQUIDATING TRUST**

**(A      Trust)**

**NOTES      TO FINANCIAL STATEMENTS**

|                                                   |   |   |     | Marine |   | Marine  |   | Machinery |      | Other  |   |                       |   |
|--------------------------------------------------------|--------|--------|----------|--------|--------|---------|--------|-----------|-----------|--------|--------|----------------------------|--------|
| For                  the period from June 30, 2006     |   |   | Aircraft |   |   | Vessel  |   |      | Container |   |   | And                  Other |   |   | Non- |   |   |   |   |
| (inception)                  through December 31, 2006 |   |   | Leasing  |   |   | Leasing |   |      | Leasing   |   |   | Equipment                  |   |   | Equipment |   |   | Total |   |

| Total                  increase (decrease) in liquidation values |   | $      | 4,260  |   | $      | (1,518 | )      | $      | (462   | )      | $      | 206    |   | $      | (1,364 | )      | $      | 1,122  |   |
|------------------------------------------------------------------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|--------|
|                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Total                  assets at December 31, 2006               |   | $      | 2,130  |   | $      | 5,418  |   | $      | --     |   | $      | --     |   | $      | 4,006  |   | $      | 11,554 |   |

----

**PLM      EQUIPMENT GROWTH FUND VI LIQUIDATING TRUST**

**(A      Trust)**

**NOTES      TO FINANCIAL STATEMENTS**

| Region |   | Equity                Interest |
|--------|--------|--------------------------------|

| United                States        |   | $      | 2,099 |   |
|-------------------------------------|--------|--------|-------|--------|
| Rest                of the world    |   |   | 5,418 |   |
| Net                realizable value |   | $      | 7,517 |   |

|                                             |   |                          |   | June                  30, |   |
|--------------------------------------------------|--------|-------------------------------|--------|---------------------------|--------|
|                                             |   | December                  31, |   | 2006                      |   |
|                                             |   | 2006                          |   | (inception)               |   |
| Trade                  accounts receivable       |   | $                             | 31     |                      | $      | 701 |   |
| Allowance                  for doubtful accounts |   |                          | --     |                      |   | (49 | ) |
|                                             |   | $                             | 31     |                      | $      | 652 |   |

|                                         |   |                          |   | June                  30, |   |
|----------------------------------------------|--------|-------------------------------|--------|---------------------------|--------|
|                                         |   | December                  31, |   | 2006                      |   |
|                                         |   | 2006                          |   | (inception)               |   |
| Accounts                  payable            |   | $                             | 231    |                      | $      | 141 |   |
| Litigation                  settlement costs |   |                          | 1,800  |                      |   | 800 |   |
| Liquidation                  costs           |   |                          | 550    |                      |   | 550 |   |
|                                         |   | $                             | 2,581  |                      | $      | 1,491 |   |

----

**PLM      EQUIPMENT GROWTH FUND VI LIQUIDATING TRUST**

**(A      Trust)**

**NOTES      TO FINANCIAL STATEMENTS**

|                                                                  |   |                          |   | June                  30, |   |
|-----------------------------------------------------------------------|--------|-------------------------------|--------|---------------------------|--------|
|                                                                  |   | December                  31, |   | 2006                      |   |
|                                                                  |   | 2006                          |   | (inception)               |   |
| Management                  fees                                      |   | $                             | 147    |                      | $      | 58 |   |
| Security                  deposit due to affiliated equity investment |   |                          | --     |                      |   | 209 |   |
| Engine                  reserve due to affiliated equity investment   |   |                          | --     |                      |   | 1,113 |   |
|                                                                  |   | $                             | 147    |                      | $      | 1,380 |   |

----

**PLM      EQUIPMENT GROWTH FUND VI LIQUIDATING TRUST**

**(A      Trust)**

**NOTES      TO FINANCIAL STATEMENTS**

| **Assets**                                                                  |   | 2006   |   | 2005   |   |
|-----------------------------------------------------------------------------|--------|--------|--------|--------|--------|
| Equipment                held for operating leases, at cost                 |   | $      | --     |   | $      | 36,305 |   |
| Less                accumulated depreciation                                |   |   | --     |   |   | (29,786 | ) |
|                  Net equipment                                         |   |   | --     |   |   | 6,519 |   |
|                                                                        |   |   |   |   |   |   |   |
| Cash                and cash equivalents                                    |   |   | 4,006  |   |   | 9,744 |   |
| Accounts                receivable, less allowance for doubtful accounts of |   |   |   |   |   |   |   |
|                   $0 in 2006 and $49 in 2005                      |   |   | 31     |   |   | 811 |   |
| Equity                investments in affiliated entities                    |   |   | 431    |   |   | 12,306 |   |
| Other                assets, net of accumulated amortization of             |   |   |   |   |   |   |   |
| $0                in 2006 and $58 in 2005                                   |   |   | 11     |   |   | 178 |   |
|                    Total assets                              |   | $      | 4,479  |   | $      | 29,558 |   |
|                                                                        |   |   |   |   |   |   |   |
| **Liabilities                and capital**                                  |   |   |   |   |   |   |   |
|                                                                        |   |   |   |   |   |   |   |
| Liabilities                                                                 |   |   |   |   |   |   |   |
|                                                                        |   |   |   |   |   |   |   |
| Accounts                payable and accrued expenses                        |   | $      | 1,956  |   | $      | 250 |   |
| Due                to affiliates                                            |   |   | 147    |   |   | 1,253 |   |
| Total                liabilities                                            |   |   | 2,103  |   |   | 1,503 |   |
|                                                                        |   |   |   |   |   |   |   |
| Commitments                and contingencies                                |   |   |   |   |   |   |   |
|                                                                        |   |   |   |   |   |   |   |
| Capital                                                                     |   |   | 2,376  |   |   | 28,055 |   |
|                                                                        |   |   |   |   |   |   |   |
|                    Total liabilities and capital             |   | $      | 4,479  |   | $      | 29,558 |   |

----

**PLM      EQUIPMENT GROWTH FUND VI LIQUIDATING TRUST**

**(A      Trust)**

**NOTES      TO FINANCIAL STATEMENTS**

|                                                                    |   | 2006   |   | 2005   |   |
|-------------------------------------------------------------------------|--------|--------|--------|--------|--------|
| **Revenues**                                                            |   |   |   |   |   |   |   |
|                  Lease revenue                                     |   | $      | 5,304  |   | $      | 4,378 |   |
|                  Lease revenue from litigation settlement          |   |   | --     |   |   | 2,967 |   |
|                  Interest and other income                         |   |   | 549    |   |   | 358 |   |
|                  Gain on disposition of equipment                  |   |   | 7,821  |   |   | 566 |   |
|                  Gain on the sale of marketable securities         |   |   | 14     |   |   | -- |   |
|                    Total revenues                        |   |   | 13,688 |   |   | 8,269 |   |
|                                                                    |   |   |   |   |   |   |   |
| **Expenses**                                                            |   |   |   |   |   |   |   |
|                  Depreciation and amortization                     |   |   | 884    |   |   | 1,589 |   |
|                  Operations support                                |   |   | 2      |   |   | 115 |   |
|                  Management fees to affiliate                      |   |   | 285    |   |   | 320 |   |
|                  Interest expense                                  |   |   | 8      |   |   | 471 |   |
|                  General and administrative expenses to affiliates |   |   | --     |   |   | 344 |   |
|                  Other general and administrative expenses         |   |   | 3,018  |   |   | 3,288 |   |
|                  Impairment loss on equipment                      |   |   | 197    |   |   | -- |   |
|                  Provision for (recovery of) bad debts             |   |   | 22     |   |   | (415 | ) |
|                    Total expenses                        |   |   | 4,416  |   |   | 5,712 |   |
|                                                                    |   |   |   |   |   |   |   |
| Equity                in net income of equity investments               |   |   | 4,518  |   |   | 3,032 |   |
|                                                                    |   |   |   |   |   |   |   |
| Net                income                                               |   | $      | 13,790 |   | $      | 5,589 |   |
|                                                                    |   |   |   |   |   |   |   |

|                                                        |   | First   |   |   | Second  |   |   | Third   |   |   | Fourth  |   |   |   |   |
|-------------------------------------------------------------|--------|---------|--------|--------|---------|--------|--------|---------|--------|--------|---------|--------|--------|--------|--------|
|                                                        |   | Quarter |   |   | Quarter |   |   | Quarter |   |   | Quarter |   |   | Total  |   |
|                                                        |   |    |   |   |    |   |   |    |   |   |    |   |   |   |   |
| **Revenues**                                                |   |    |   |   |    |   |   |    |   |   |    |   |   |   |   |
|                  Lease revenue                         | $      | 990     |   | $      | 645     |   | $      | 774     |   | $      | 2,895   |   | $      | 5,304  |   |
|                  Interest income and other income      |   | 95      |   |   | 109     |   |   | 111     |   |   | 234     |   |   | 549    |   |
|                  Gain on disposition of equipment      |   | 241     |   |   | 325     |   |   | 131     |   |   | 7,124   |   |   | 7,821  |   |
|                  Gain on sale of marketable securities |   | --      |   |   | 14      |   |   | --      |   |   | --      |   |   | 14     |   |
|                    Total revenues            |   | 1,326   |   |   | 1,093   |   |   | 1,016   |   |   | 10,253  |   |   | 13,688 |   |
|                                                        |   |    |   |   |    |   |   |    |   |   |    |   |   |   |   |
| **Expenses**                                                |   |    |   |   |    |   |   |    |   |   |    |   |   |   |   |
|                  Depreciation and amortization         |   | 295     |   |   | 297     |   |   | 246     |   |   | 46      |   |   | 884    |   |
|                  Operations support                    |   | 4       |   |   | (10     | )      |   | 8       |   |   | --      |   |   | 2      |   |
|                  Management fees to affiliate          |   | 70      |   |   | 33      |   |   | 37      |   |   | 145     |   |   | 285    |   |
|                  Interest expense                      |   | 6       |   |   | 2       |   |   | --      |   |   | --      |   |   | 8      |   |
|                  General and administrative expenses   |   | 225     |   |   | 416     |   |   | 224     |   |   | 2,153   |   |   | 3,018  |   |
|                  Impairment loss on equipment          |   | 88      |   |   | 60      |   |   | 49      |   |   | --      |   |   | 197    |   |
|                  Provision for (recovery of) bad debts |   | --      |   |   | --      |   |   | 29      |   |   | (7      | )      |   | 22     |   |
|                    Total expenses            |   | 688     |   |   | 798     |   |   | 593     |   |   | 2,337   |   |   | 4,416  |   |
| Equity                in net (loss) income of equity        |   |    |   |   |    |   |   |    |   |   |    |   |   |   |   |
|                    investments               |   | (290    | )      |   | (573    | )      |   | 979     |   |   | 4,402   |   |   | 4,518  |   |
| Net                income (loss)                            | $      | 348     |   | $      | (278    | )      | $      | 1,402   |   | $      | 12,318  |   | $      | 13,790 |   |

----

**PLM      EQUIPMENT GROWTH FUND VI LIQUIDATING TRUST**

**(A      Trust)**

**NOTES      TO FINANCIAL STATEMENTS**

|                                                                                      |   | 2006   |    | 2005   |   |
|-------------------------------------------------------------------------------------------|--------|--------|---------|--------|--------|
| **Operating                activities**                                                   |   |   |    |   |   |   |   |
| Net                income                                                                 |   | $      | 13,790  |   | $      | 5,589 |   |
| Adjustments                to reconcile net income                                        |   |   |    |   |   |   |   |
|                    to net cash provided by (used in) operating activities: |   |   |    |   |   |   |   |
|                  Depreciation                                                        |   |   | 845     |   |   | 1,488 |   |
|                  Amortization                                                        |   |   | 39      |   |   | 101 |   |
|                  Amortization on debt placement costs                                |   |   | --      |   |   | 125 |   |
|                  Provision for (recovery of) bad debts                               |   |   | 22      |   |   | (415 | ) |
|                  Gain on disposition of equipment                                    |   |   | (7,821  | )      |   | (566 | ) |
|                  Impairment loss on equipment                                        |   |   | 197     |   |   | -- |   |
|                  Equity in net income from equity investments                        |   |   | (4,518  | )      |   | (3,032 | ) |
|                  Distributions from equity investments                               |   |   | 5,628   |   |   | 3,479 |   |
|                  Changes in operating assets and liabilities:                        |   |   |    |   |   |   |   |
|                    Accounts receivables                                    |   |   | 758     |   |   | 658 |   |
|                    Other assets                                            |   |   | 128     |   |   | (71 | ) |
|                    Accounts payable and accrued expenses                   |   |   | 1,706   |   |   | (105 | ) |
|                    Due to affiliates                                       |   |   | (1,106  | )      |   | (53 | )    |
|                      Net cash provided by operating activities   |   |   | 9,668   |   |   | 7,198 |   |
|                                                                                      |   |   |    |   |   |   |   |
| **Investing                activities**                                                   |   |   |    |   |   |   |   |
| Payments                to purchase equipment                                             |   |   | --      |   |   | (4,754 | ) |
| Payments                of acquisition fees to affiliate                                  |   |   | --      |   |   | (214 | ) |
| Payments                of lease negotiation fees to affiliate                            |   |   | --      |   |   | (47 | ) |
| Proceeds                from liquidations of equity investments                           |   |   | 10,765  |   |   | 4,624 |   |
| Decrease                in restricted cash                                                |   |   | --      |   |   | 6,138 |   |
| Collections                on finance lease receivable                                    |   |   | --      |   |   | 382 |   |
| Proceeds                from disposition of equipment                                     |   |   | 13,298  |   |   | 5,830 |   |
|                    Net cash provided by investing activities               |   |   | 24,063  |   |   | 11,959 |   |
|                                                                                      |   |   |    |   |   |   |   |
| **Financing                activities**                                                   |   |   |    |   |   |   |   |
| Payment                of notes payable                                                   |   |   | --      |   |   | (10,000 | ) |
| Cash                distributions paid to limited partners and                            |   |   |    |   |   |   |   |
| non-Trustee                beneficial interest holders                                    |   |   | (37,496 | )      |   | (3,865 | ) |
| Cash                distributions paid to General Partner and Trustee                     |   |   | (1,973  | )      |   | (204 | ) |
|                    Net cash used in financing activities                   |   |   | (39,469 | )      |   | (14,069 | ) |
|                                                                                      |   |   |    |   |   |   |   |
| Net                (decrease) increase in cash and cash equivalents                       |   |   | (5,738  | )      |   | 5,088 |   |
| Cash                and cash equivalents at beginning of period                           |   |   | 9,744   |   |   | 4,656 |   |
| Cash                and cash equivalents at end of period                                 |   | $      | 4,006   |   | $      | 9,744 |   |
|                                                                                      |   |   |    |   |   |   |   |
| **Supplemental                information**                                               |   |   |    |   |   |   |   |
| Interest                paid                                                              |   | $      | 8       |   | $      | 346 |   |

----

**PLM      EQUIPMENT GROWTH FUND VI LIQUIDATING TRUST**

**(A      Trust)**

**NOTES      TO FINANCIAL STATEMENTS**

|                                           |   | Total  |    |
|------------------------------------------------|--------|--------|---------|
| Capital                as of December 31, 2004 |   | $      | 26,535  |   |
|                                           |   |   |    |   |
|                  Net income               |   |   | 5,589   |   |
|                                           |   |   |    |   |
|                  Cash distributions       |   |   | (4,069  | ) |
|                                           |   |   |    |   |
| Capital                as of December 31, 2005 |   |   | 28,055  |   |
|                                           |   |   |    |   |
|                  Net income               |   |   | 13,790  |   |
|                                           |   |   |    |   |
|                  Cash distributions       |   |   | (39,469 | ) |
|                                           |   |   |    |   |
| Capital                as of December 31, 2006 |   | $      | 2,376   |   |

----

**PLM      EQUIPMENT GROWTH FUND VI LIQUIDATING TRUST**

**(A      Trust)**

**INDEX      OF EXHIBITS**

| Exhibit |   | Page                                                                                                                                                                                                                                                                                                                                                                   |
|---------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|    |   |                                                                                                                                                                                                                                                                                                                                                                   |   |
| 4.      |   | Amended                  and Restated Limited Partnership Agreement of Partnership.                                                                                                                                                                                                                                                                                    | * |
|    |   |                                                                                                                                                                                                                                                                                                                                                                   |   |
| 4.      | 1      | First                  Amendment to the Amended and Restated Limited Partnership                  Agreement.                                                                                                                                                                                                                                                           | * |
|    |   |                                                                                                                                                                                                                                                                                                                                                                   |   |
| 4.      | 2      | Second                  Amendment to the Amended and Restated Limited Partnership                  Agreement.                                                                                                                                                                                                                                                          | * |
|    |   |                                                                                                                                                                                                                                                                                                                                                                   |   |
| 4.      | 3      | Plan                  of Dissolution and Liquidation dated as of June 30, 2006 between                  PLM                  Equipment Growth Fund VI and PLM Financial Services, Inc..                                                                                                                                                                                |  * |
|    |   |                                                                                                                                                                                                                                                                                                                                                                   |   |
| 4.      | 4      | Liquidating                  Trust Agreement dated as of June 30, 2006 by and between PLM Equipment                  Growth Fund VI as grantor and PLM Financial Services, Inc. as the                  Trustee                  for PLM Equipment Growth Fund VI Liquidating Trust.                                                                                   |   * |
|    |   |                                                                                                                                                                                                                                                                                                                                                                   |   |
| 10.     | 1      | Management                  Agreement between Trust and PLM Investment Management,                  Inc..                                                                                                                                                                                                                                                              | * |
|    |   |                                                                                                                                                                                                                                                                                                                                                                   |   |
| 10.     | 2      | PLM                  CAL I LLC operating agreement dated June 4, 2004.                                                                                                                                                                                                                                                                                                 | * |
|    |   |                                                                                                                                                                                                                                                                                                                                                                   |   |
| 10.     | 3      | PLM                  CAL II LLC operating agreement dated June 4, 2004.                                                                                                                                                                                                                                                                                                | * |
|    |   |                                                                                                                                                                                                                                                                                                                                                                   |   |
| 10.     | 4      | PLM                  CAL I LLC equipment purchase agreement dated August 26,                  2004.                                                                                                                                                                                                                                                                    | * |
|    |   |                                                                                                                                                                                                                                                                                                                                                                   |   |
| 10.     | 5      | PLM                  CAL II LLC equipment purchase agreement dated August 26,                  2004.                                                                                                                                                                                                                                                                   | * |
|    |   |                                                                                                                                                                                                                                                                                                                                                                   |   |
| 10.     | 6      | Trust                  Indenture and Mortgage 645 between First Security Bank, National                  Association and Wilmington Trust Company assumed by PLM CAL                  I.                                                                                                                                                                               |  * |
|    |   |                                                                                                                                                                                                                                                                                                                                                                   |   |
| 10.     | 7      | Trust                  Indenture and Mortgage 646 between First Security Bank, National                  Association and Wilmington Trust Company assumed by PLM CAL                  I.                                                                                                                                                                               |  * |
|    |   |                                                                                                                                                                                                                                                                                                                                                                   |   |
| 10.     | 8      | Trust                  Indenture and Mortgage 647 between First Security Bank, National                  Association and Wilmington Trust Company assumed by PLM CAL                  II.                                                                                                                                                                              |  * |
|    |   |                                                                                                                                                                                                                                                                                                                                                                   |   |
| 10.     | 9      | Trust                  Indenture and Mortgage 648 between First Security Bank, National                  Association and Wilmington Trust Company assumed by PLM CAL                  II.                                                                                                                                                                              |  * |
|    |   |                                                                                                                                                                                                                                                                                                                                                                   |   |
| 10.     | 10     | Trust                  Indenture and Mortgage 645 Supplement between First Security Bank,                  National Association and Wilmington Trust Company assumed by PLM                  CAL                  I.                                                                                                                                                   |  * |
|    |   |                                                                                                                                                                                                                                                                                                                                                                   |   |
| 10.     | 11     | Trust                  Indenture and Mortgage 646 Supplement between First Security Bank,                  National Association and Wilmington Trust Company assumed by PLM                  CAL                  I.                                                                                                                                                   |  * |
|    |   |                                                                                                                                                                                                                                                                                                                                                                   |   |
| 10.     | 12     | Trust                  Indenture and Mortgage 647 Supplement between First Security Bank,                  National Association and Wilmington Trust Company assumed by PLM                  CAL                  II.                                                                                                                                                  |  * |
|    |   |                                                                                                                                                                                                                                                                                                                                                                   |   |
| 10.     | 13     | Trust                  Indenture and Mortgage 648 Supplement between First Security Bank,                  National Association and Wilmington Trust Company assumed by PLM                  CAL                  II.                                                                                                                                                  |  * |
|    |   |                                                                                                                                                                                                                                                                                                                                                                   |   |
| 10.     | 14     | Lease                  Agreement dated as of November 19, 2004 by and among CFHS Holdings,                  Inc.,                  CFHS Equipment Holdings Trust and CFHS Leasing, LLC.                                                                                                                                                                                |  * |
|    |   |                                                                                                                                                                                                                                                                                                                                                                   |   |
| 10.     | 15     | Container                  Purchase Agreement dated as of September 27, 2006 by and among                  the Trust,                  PLM Equipment Growth & Income Fund VII Liquidating Trust, Professional                  Lease Management Income Fund I, L.L.C., PLM Financial Services,                  Inc., and                  CAB Container Partners. |   * |

----

|   |   |                                                                                                                                                                                                                                                                                                                                                                                            |          |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------|
| 10.    | 16     | Purchase                  Agreement (N14645) dated as of December 1, 2006 between PLM CAL                  I LLC and                  Dougherty Air Trustee, LLC.                                                                                                                                                                                                                               |  *       |
|   |   |                                                                                                                                                                                                                                                                                                                                                                                            |          |
| 10.    | 17     | Purchase                  and Sale Agreement dated as of December 4, 2006 by and among Capital                  Lease                  Limited, Capital Lease GmbH, PLM Financial Services, Inc., the                  Trust, PLM                  Equipment Growth & Income Fund VII Liquidating Trust and Professional                  Lease Management Income Fund I Liquidating Trust. |   * |
|   |   |                                                                                                                                                                                                                                                                                                                                                                                            |          |
| 10.    | 18     | Purchase                  Agreement (N16648) dated as of December 6, 2006 between PLM CAL                  II LLC and                  Dougherty Air Trustee, LLC.                                                                                                                                                                                                                              |  *       |
|   |   |                                                                                                                                                                                                                                                                                                                                                                                            |          |
| 10.    | 19     | Aircraft                  and Equipment Sale Agreement dated as of December 4, 2006 between                  PLM                  Financial Services, Inc., not in its individual capacity but solely                  as                  owner trustee, and Apollo Aviation Capital, L.L.C..                                                                                                  |  *       |
|   |   |                                                                                                                                                                                                                                                                                                                                                                                            |          |
| 10.    | 20     | Aircraft                  Purchase Agreement dated as of December 29, 2006 among PLM Financial                  Services, Inc. and Wells Fargo Bank Northwest, National                  Association.                                                                                                                                                                                           |  *       |
|   |   |                                                                                                                                                                                                                                                                                                                                                                                            |          |
| 10.    | 21     | Memorandum                  of Agreement dated as of December 21, 2006 among Cortes Vessel                  Limited                  Partnership and Champion Shipping.                                                                                                                                                                                                                         |  *       |
|   |   |                                                                                                                                                                                                                                                                                                                                                                                            |          |
| 14.    |   | PLM                  Financial Services Inc. Code of Ethics.                                                                                                                                                                                                                                                                                                                                    | 37            |
|   |   |                                                                                                                                                                                                                                                                                                                                                                                            |          |
| 31.    | 1      | Certification                  of President Pursuant to Exchange Act Rules 13a-14(a) and 15d-14(a),                  As                  Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of                  2002.                                                                                                                                                                    |  38      |
|   |   |                                                                                                                                                                                                                                                                                                                                                                                            |          |
| 31.    | 2      | Certification                  of Chief Financial Officer Pursuant to Exchange Act Rules 13a-14(a)                  and                  15d-14(a), As Adopted Pursuant to Section 302 of the Sarbanes-Oxley                  Act of                  2002.                                                                                                                                     |  39      |
|   |   |                                                                                                                                                                                                                                                                                                                                                                                            |          |
| 32.    | 1      | Certification                  of President Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant                  to                  Section 906 of the Sarbanes-Oxley Act of 2002.                                                                                                                                                                                                         |  40      |
|   |   |                                                                                                                                                                                                                                                                                                                                                                                            |          |
| 32.    | 2      | Certification                  of Chief Financial Officer Pursuant to 18 U.S.C. Section 1350,                  as Adopted                  Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.                                                                                                                                                                                           |  41      |