SEC Company Response from Icon Development, Inc. (CIK 0001333077) — Dec 27, 2005
Icon Development, Inc. (CIK 0001333077)
Date: Dec. 27, 2005 · CIK: 0001333077 · Accession: 0001096350-05-000142
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File numbers found in text: 333-129696
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CORRESP
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Exhibit 5
Icon Development, Inc.
1235 Quayside Drive, Suite 703
New Westminster. B.C.
Canada, V3M 6J5
604-515-8065
December 27, 2005
VIA EDGAR and FACSIMILE
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 29, 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
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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;
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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
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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, Secretary, Treasurer, Principal Financial Officer and Principal Accounting Officer