SEC Company Response from Icon Development, Inc. (CIK 0001333077) — Dec 22, 2005
Icon Development, Inc. (CIK 0001333077)
Date: Dec. 22, 2005 · CIK: 0001333077 · Accession: 0001096350-05-000141
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File numbers found in text: 333-129696
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CORRESP
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Icon Development Inc
Icon Development Inc.
1235 Quayside Drive, Suite 703
New Westminster BC Canada
604-515-8065
Via Edgar
December 22, 2005
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington D.C. 20002
Re: Icon Development Inc.
Request to Withdraw Acceleration (RW)
SEC File Number 333-129696
Ladies and Gentlemen:
Pursuant to Rule 477(a) promulgated under the Securities Act of 1933, as amended (the "Securities Act"), Icon Development Inc. (the " Registrant") hereby requests immediate withdrawal of its Acceleration Request (File No 333-129696.), which was initially filed with the Securities and Exchange Commission (the "Commission") on December 20, 2005.
The Registrants believes that withdrawal of the acceleration letter is consistent with the public interest and the protection of investors, as contemplated by Rule 477(a) under the Securities Act. The Registrant requests, in accordance with Rule 457(p) under the Securities Act, that all fees paid to the Commission in connection with the filing of the acceleration letter be credited to the Registrants’ account to be offset against the filing fee for any future acceleration requests.
The Registrants confirms that no securities have been or will be distributed, issued or sold pursuant to the Registration Statement or the prospectus contained therein.
It is our understanding that this application for withdrawal of acceleration will be deemed granted as of the date that it is filed with the Commission unless, within fifteen days after such date, the Registrant receives notice from the Commission that this application will not be granted.
If you have any questions regarding this application for withdrawal, please contact the undersigned at (604) 515-8065, or the Company's counsel, Joseph I. Emas at (305) 531-1174.
Very truly yours,
By /s/ KENNEDY KERSTER
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KENNEDY KERSTER
President, Chief Executive Officer