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SEC Company Response from Icon Development, Inc. (CIK 0001333077) — Dec 20, 2005

Icon Development, Inc. (CIK 0001333077)
Date: Dec. 20, 2005 · CIK: 0001333077 · Accession: 0001096350-05-000139

AI Filing Summary & Sentiment

File numbers found in text: 333-129696

Date
December 20, 2005
Author
Not clearly detected
Form
CORRESP
Company
Icon Development, Inc. (CIK 0001333077)

Letter

Exhibit 5

Icon Development, Inc.

1235 Quayside Drive, Suite 703

New Westminster. B.C.

Canada, V3M 6J5

604-515-8065

December 20, 2005

VIA EDGAR, FACSIMILE AND FEDERAL EXPRESS

UNITED STATES SECURITIES AND EXCHANGE COMMISSION

Office of Small Business

100 F Street N.E.

Washington D.C. 20002

USA

Attention: Goldie Walker

Re:

Request for acceleration of the effective date of the Registration Statement on Form SB-2 of Icon Development, Inc.

Filed November 11, 2005; December 13, 2005

File No. 333-129696

Pursuant to requirements of Section 8(a) of the Securities Act the undersigned hereby requests that the Form SB-2 Registration Statement of Icon Development, Inc. be declared effective on Thursday, December 22, 2005 or on such earlier or later date as the Commission acting pursuant to this Section 8(a) shall determine.

Icon Development, Inc acknowledges that

•

should the Commission or the staff; acting pursuant to delegated authority, declare the filing 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 filing effective, does not relieve the company from its fill responsibility for the adequacy and accuracy of the disclosure in the filing; and

•

the company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Yours truly,

/s/Kennedy Kerster

Kennedy Kerster

Director, President, Principal Financial Officer and Principal Accounting Officer

Show Raw Text
CORRESP
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filename1.htm

Exhibit 5

Icon Development, Inc.

1235 Quayside Drive, Suite 703

New Westminster. B.C.

Canada, V3M 6J5

604-515-8065

December 20, 2005

VIA EDGAR, FACSIMILE AND FEDERAL EXPRESS

UNITED STATES SECURITIES AND EXCHANGE COMMISSION

Office of Small Business

100 F Street N.E.

Washington D.C. 20002

USA

Attention: Goldie Walker

Re:

Request for acceleration of the effective date of the Registration Statement on Form SB-2 of Icon Development, Inc.

Filed November 11, 2005; December 13, 2005

File No. 333-129696

Pursuant to requirements of Section 8(a) of the Securities Act the undersigned hereby requests  that the Form SB-2 Registration Statement of Icon Development, Inc. be declared effective on Thursday, December 22, 2005 or on such earlier or later date as the Commission acting pursuant to this Section 8(a) shall determine.

Icon Development, Inc acknowledges that

•

should the Commission or the staff; acting pursuant to delegated authority, declare the filing 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 filing effective, does not relieve the company from its fill responsibility for the adequacy and accuracy of the disclosure in the filing; and

•

the company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Yours truly,

/s/Kennedy Kerster

Kennedy Kerster

Director, President, Principal Financial Officer and Principal Accounting Officer