SEC Comment Letter for ICON LEASING FUND TWELVE, LLC (CIK 0001377848) — Jan 30, 2020
ICON LEASING FUND TWELVE, LLC (CIK 0001377848)
Date: Jan. 30, 2020 · CIK: 0001377848 · Accession: 0000000000-20-000806
AI Filing Summary & Sentiment
File numbers found in text: 000-53189
Letter
January 29, 2020 Michael Reisner Co-Chief Executive Officer and Co-President ICON Leasing Fund Twelve Liquidating Trust 3 Park Avenue, 36th Floor New York, NY 10016 Re:ICON Leasing Fund Twelve Liquidating Trust Form 10-K for the Fiscal Year Ended December 31, 2018 Filed March 22, 2019 File No. 000-53189 Dear Mr. Reisner: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Trade & Services
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January 29, 2020
Michael Reisner
Co-Chief Executive Officer and Co-President
ICON Leasing Fund Twelve Liquidating Trust
3 Park Avenue, 36th Floor
New York, NY 10016
Re:ICON Leasing Fund Twelve Liquidating Trust
Form 10-K for the Fiscal Year Ended December 31, 2018
Filed March 22, 2019
File No. 000-53189
Dear Mr. Reisner:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Trade & Services