SEC Company Response from ICON Leasing Fund Eleven, LLC (CIK 0001312910) — Apr 21, 2005
ICON Leasing Fund Eleven, LLC (CIK 0001312910)
Date: April 21, 2005 · CIK: 0001312910 · Accession: 0001193125-05-081706
AI Filing Summary & Sentiment
Letter
VIA EDGAR AND FACSIMILE Securities and Exchange Commission Washington, D.C. 20549 Attention: Ms. Pamela Long ICON Leasing Fund Eleven, LLC Registration Statement on Form S-1 (File No. 121790)
Dear Ms. Long:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, ICON Leasing Fund Eleven, LLC (the “Company”) hereby requests acceleration of effectiveness of the above-captioned Registration Statement to 5:00 p.m. on April 21, 2005 or as soon thereafter as practicable.
Pursuant to your letter to the Company of April 12, 2005, in connection with this request for effectiveness, the Company acknowledges that:
•
Should the Commission or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the filing;
•
The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosures in the Registration Statement; and
•
The Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
ICON Leasing Fund Eleven, LLC
Show Raw Text
CORRESP
1
filename1.htm
Acceleration Request
ICON LEASING FUND ELEVEN, LLC
100 Fifth Avenue, Tenth Floor
New York, New York 10011
April 21, 2005
VIA EDGAR AND FACSIMILE
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Ms. Pamela Long
ICON Leasing Fund Eleven, LLC
Registration Statement on Form S-1 (File No.
121790)
Dear Ms. Long:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, ICON
Leasing Fund Eleven, LLC (the “Company”) hereby requests acceleration of effectiveness of the above-captioned Registration Statement to 5:00 p.m. on April 21, 2005 or as soon thereafter as practicable.
Pursuant to your letter to the Company of April 12, 2005, in connection with
this request for effectiveness, the Company acknowledges that:
•
Should the Commission or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action
with respect to the filing;
•
The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective does not relieve the Company from its full
responsibility for the adequacy and accuracy of the disclosures in the Registration Statement; and
•
The Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
ICON Leasing Fund Eleven, LLC
By: ICON Capital Corp.,
Its Manager
By: /s/ Thomas W.
Martin
Thomas W. Martin
Executive Vice President, Treasurer
and Director