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
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File numbers found in text: 333-129696
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CORRESP 1 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